Commissioners of Customs and Excise v Westmorland Motorway: Admn 21 Feb 1997

Judges:

Lightman J

Citations:

[1997] EWHC Admin 171, [1997] STC 400

Statutes:

Value Added Tax Act 1983

Jurisdiction:

England and Wales

Cited by:

Appeal fromCommissioners of Customs and Excise v Westmorland Motorway Services Ltd CA 5-Feb-1998
Westmorland ran motorway service stations. Its practice, known to coach drivers, was to provide, without payment, a packet of cigarettes and a self-service meal (chosen from its usual menu) to any coach driver who brought a coach with at least . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 July 2022; Ref: scu.137116