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Simpson & Marwick v Revenue And Customs

[2013] ScotCS CSIH_29

Scottish Court of Session

United Kingdom - Scotland

12th April, 2013

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Customs and Excise Commissioners	[2004] EWCA Civ 559; [2004] BVC 485	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 May 2004	BAILII		17
Simpson & Marwick v HMRC	[2013] CSIH 29		United Kingdom - Scotland	circa 2013			2
Elida Gibbs Ltd v Commissioners of Customs and Excise	[1996] ECR 1-5339		Europe	circa 1996			2
Customs & Excise Commissioners	[1986] VATTR 87		United Kingdom	circa 1986			2

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