CR Smith Glaziers (Dunfermline) Ltd Against A Decision of Edinburgh Vat and Duties Tribunal: OHCS 16 Feb 2001

Judges:

Lord Kirkwood

Citations:

[2001] ScotCS 39

Links:

Bailii

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