Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)

Core Citations

RESUELVE RECURSO

• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)

REPORTED OPINION OF in

• [1985] BVC 80
• [1985] BTC 5024

CONSIDERED in

• Riverside Sports & Leisure Ltd v Commisioners for HM Revenue and Customs
• Institute of Leisure and Amenity Management
• Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise

APPLIED in

• Schemepanel Trading Ltd v Commissioners of Customs and Excise
• HMRC v GraceChurch Management Services Ltd
• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.1)

FOLLOWED in

• Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise

REFERRED in

• R v Coventry Airport, ex parte Phoenix Aviation ; R v Dover Harbour Board, ex parte Peter Gilder and Sons ; R v Associated British Ports, ex parte Plymouth City Council
• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise

[See more]

• Joppa Enterprises Limited V. A Decivision Of The Vat Tribunal Sitting On Edinburgh Issued On 30th May 2007 And Communicated To The Appellant On 31 May 2007
• Debenhams Retail Plc v HM Revenue and Customs

This document cites

• Garland v British Rail Engineering Ltd
• National Water Council v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Morrison's Academy Boarding Houses Association
• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)
• Finance Act 1972



See all quotations

• Finance Act 1977
• Apple and Pear Development Council Order 1966
• Value Added Tax (General) Regulations 1980