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