Bophuthatswana National Commercial Corporation v Commissioners of Customs and Excise: CA 13 Sep 1993

The services of a company representing an unrecognized nation may be chargeable. The court must consider ‘what is the true and substantial nature of the consideration given for the payment’.


Nolan LJ


Ind Summary 13-Sep-1993


England and Wales

Cited by:

CitedBritish United Provident Association Limited v Commissioners of Customs and Excise; etc Admn 23-Jan-1997
In determining whether what would otherwise be two supplies should be regarded as a single supply the court has to ask itself whether one element is an ‘integral part’ of the other, or is ‘ancillary’ or ‘incidental’ to the other; or (in the . .
Lists of cited by and citing cases may be incomplete.


Updated: 26 October 2022; Ref: scu.78490