Brokelmann v Barr

Core Citations

CONSIDERS

• Finance Act 1968 - Articles : S-6
• Customs and Excise Act 1952 - Articles : S-301
• Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1970

REFERS TO

• Loewenstein De Salis (HM Inspector of Taxes)
• Rogers v Inland Revenue

APPLIES

• Levene v Commissioners of Inland Revenue
• Fox v Stirk and Bristol Electoral Registration Officer

REPORTED OPINION OF in

• [1971] 3 All ER 29
• [1971] 3 WLR 108
• [1971] 2 QB 602