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Primback Ltd

The case raised questions, due to a dispute between Primback Ltd ('Primback) and the Commissioners of Customs and Excise ('the Commissioners), who are responsible in the United Kingdom for matters relating to the collection of value added tax, concerning determination of the basis of assessment for calculating the VAT payable by Primback in respect of the supply of goods to final consumers in 1989 and 1990.

To read the judgment, please click here.