Bi-Flex Caribbean Ltd v Board of Inland Revenue

Core Citations

REPORTED OPINION OF in

• [1990] BTC 452
• 63 TC 515

CITED in

• Martin v Revenue and Customs Commissioners
• TC03439: Raymond Brown
• TC03444: Salah Mohamed Hussein t/a Eastern Orbit

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• George Daniel Defendant/Appellant v Comptroller of Inland Revenue Complainant/Respondent [ECSC]

REFERRED in

• Triumph Acuation Systems LLC v 1) Aeroquip-Vickers Ltd 2) Eaton Ltd
• HM Revenue and Customs v Rogers

CONSIDERED in

• Commissioners of Customs and Excise v Pegasus Birds Ltd
• Momin and Others v HM Revenue and Customs
• Commissioners of Customs and Excise v Pegasus Birds Ltd

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• Bikeworld Ltd v Director-General of the Mauritius Revenue Authority
• Llandovery Investments Ltd v Commissioner of Taxpayer Appeals [Revenue Court]
• Cromwell Scott & Company Ltd Appellant v The Appeal Commissioners Respondents [ECSC]
• Khan (trading as Greyhound Dry Cleaners) v Commissioners of Customs and Excise

This document cites

• Argosy Company Ltd v Inland Revenue Commissioner
• Van Boeckel v Commissioners of Customs and Excise
• Gamini Bus Company Ltd v Commissioner for Income Tax, Colombo
• Finance Act 1972
• Taxes Management Act 1970



See all quotations

• Value Added Tax Act 1983