C R Smith Glaziers (Dunfermline) Limited (Appellants) v. Commissioners of Customs and Excise (Respondents) (Scotland), (2003)

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C R Smith Glaziers (Dunfermline) Limited (Appellants) v. Commissioners of Customs and Excise (Respondents) (Scotland), (2003)

HOUSE OF LORDS

SESSION 2002-03

[2003] UKHL 7

OPINIONS

OF THE LORDS OF APPEAL

FOR JUDGMENT IN THE CAUSE

C R Smith Glaziers (Dunfermline) Limited (Appellants)

v.

Commissioners of Customs and Excise (Respondents) (Scotland)

ON

THURSDAY 20 FEBRUARY 2003

The Appellate Committee comprised:

Lord Hoffmann

Lord Slynn of Hadley

Lord Woolf

Lord Hope of Craighead

Lord Walker

HOUSE OF LORDS

OPINIONS OF THE LORDS OF APPEAL FOR JUDGMENT

IN THE CAUSE

C R Smith Glaziers (Dunfermline) Limited (Appellants) v. Commissioners of Customs and Excise (Respondents) (Scotland)

[2003] UKHL 7

LORD HOFFMANN

My Lords,

1. The question in this appeal is whether a supplier of insurance and related services should be denied the exemption from VAT required by article 13B(a) of the EC Sixth Directive of 17 May 1977 on turnover taxes (77/388/EEC) on the ground that it failed to comply with a formal requirement prescribed by United Kingdom law.

2. CR Smith Glaziers (Dunfermline) Ltd ("the taxpayer") supplies double glazing. It gives a 10 year guarantee supported by an insurance policy (arranged by a broker with an established insurance company) to protect the customer against the risk of its insolvency. The charge to the customer consists of the price of the double glazing ...

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