Judges:
Lord Kirkwood
Citations:
[2001] ScotCS 39
Links:
Jurisdiction:
Scotland
Citing:
Appealed to – C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise HL 20-Feb-2003
The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5.
Held: The contract . .
Cited by:
Appeal from – C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise HL 20-Feb-2003
The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5.
Held: The contract . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 06 June 2022; Ref: scu.169095