1st Indian Cavalry Club Ltd and Another v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Ghandi Tandoori Restaurant v Commissioners of Customs and Excise
• Miller v Ministry of Pensions

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• Mullan v Anderson
• Inland Revenue v Ruffle

REFERS TO

• Hendry v Clan Line Steamers Ltd
• Norman Wood & Sons
• R v Secretary of State for the Home Department, ex parte Khawaja

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• Barratt Scotland Ltd v Keith
• Gatoil International Inc. v Arkwright-Boston Manufacturers Mutual Insurance Company
• Brown v Brown
• Gribben v Gribben
• McKenzie v HM Advocate

APPLIES

• Short's Trustee v Keeper of the Registers of Scotland and Another

FOLLOWS

• Pepper (Inspector of Taxes) v Hart

REPORTED OPINION OF in

• [1998] STC 293
• [1998] SC 126
• [1998] BVC 58

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• [1998] BTC 5030

CONSIDERED in

• HM Revenue and Customs v Khawaja
• Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd

REFERRED in

• Khan (trading as Greyhound Dry Cleaners) v Commissioners of Customs and Excise
• M.j.j.a.b. V. The Scottish Ministers
• Yau and Others v Customs & Excise

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• NAPP Pharmaceutical Holdings Ltd v Director-General of Fair Trading

CITED in

• The Scottish Ministers V. Russell Stirton+alexander Anderson's Executor

This document cites

• R v Secretary of State for the Home Department, ex parte Khawaja
• Short's Trustee v Keeper of the Registers of Scotland and Another
• Pepper (Inspector of Taxes) v Hart
• Gatoil International Inc. v Arkwright-Boston Manufacturers Mutual Insurance Company
• Morrow v Neil



See all quotations

• Miller v Ministry of Pensions
• Lamb v Lord Advocate and Others
• Hendry v Clan Line Steamers Ltd
• Inland Revenue v Ruffle
• Mullan v Anderson
• Gribben v Gribben
• Ghandi Tandoori Restaurant v Commissioners of Customs and Excise
• Brown v Brown
• Short's Trustee v Keeper of the Registers of Scotland and Another
• 1st Indian Cavalry Club Ltd and Another v Commissioners of Customs and Excise
• McKenzie v HM Advocate
• Barratt Scotland Ltd v Keith
• Norman Wood & Sons
• Gandhi Tandoori Restaurant
• Finance Act 1986
• Value Added Tax Act 1994
• Finance Act 1972
• Social Work (Scotland) Act 1968
• Taxes Management Act 1970
• Tribunals and Inquiries Act 1971
• Value Added Tax Act 1983
• Finance Act 1985
• Children (Scotland) Act 1995
• Civil Evidence (Scotland) Act 1988