Racehorses
Breeding, racing and selling, business activity
Commentary –
Indirect Tax Reporter ¶10-885
Business/non-business use of supply
Case Law –
(1979) 1 BVC 1,127
;
(1980) 1 BVC 1,140
;
(1984) 2 BVC 205,037
;
(1984) 2 BVC 205,090
;
(1984) 2 BVC 205,095
;
(1985) 2 BVC 205,152
;
(1985) 2 BVC 205,174
;
(1985) 2 BVC 205,292
;
(1985) 2 BVC 205,360
;
A.E. House & Son; Unity Farm Holiday Centre Ltd. (1988) 3 BVC 695
;
Ashtree Holdings Ltd. v. Customs and Excise Commissioners. (1979) 1 BVC 300
;
Beckett and Graham Ltd. [1992] BVC 612
;
Dayani. (1989) 4 BVC 617
;
Fenstone (Quarries) Ltd. [1992] BVC 709
;
Hickling and Squires Ltd. (1987) 3 BVC 519
;
Holder. [1991] BVC 908
;
Ian Flockton Developments Ltd. v. Customs and Excise Commissioners. (1987) 3 BVC 23
;
Payne. [1993] BVC 679
Export, time limit
Commentary –
Indirect Tax Reporter ¶63-110
Temporary importation from Ireland
Case Law –
R. v. Customs and Excise Commissioners, ex parte Tattersalls Ltd. (Case No. 10/87). (1988) 3 BVC 345
Trustees of trust fund benefiting racing industry, business activity
Case Law –
(1985) 2 BVC 205,194