Section 178

See Also

Customs and Excise Commissioners v. Tarmac Roadstone Holdings Ltd., [1987] BTC 5074 (C.A.)

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Rowe & Maw v. Customs and Excise Commissioners, [1975] 2 All E.R. 444 (Q.B.D.)

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Administrative Policy

P-075 "Allowances and Reimbursements"

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GST M 300-7 "Value of Supply" under "Disbursements"

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