Philips Exports Ltd v Customs and Excise Commissioners. (1990) 5 BVC 71
Queens Bench Division (Crown Office List).
Judgment delivered 23 May 1990.
Value added tax – Supply – Company set up by manufacturing group through which goods for export passed to overseas customers – Monthly returns permitted enabling export company to claim input tax at early date – Property in goods passed to export company either immediately before delivery of goods to overseas customers or immediately before passing of title to overseas customers – Whether taxable supply by manufacturing companies to export company – Value Added Tax Act 1983, Sch. 2, para. 1(1).