Commissioners of Customs and Excise v British Railways Board

Core Citations

RESUELVE RECURSO

• Commissioners of Customs and Excise v British Railways Board

AFFIRMS

• Commissioners of Customs and Excise v British Railways Board

CONSIDERS

• Finance Act 1972 - Articles : S-3
• Transport Act 1962
• Finance Act 1972

REPORTED OPINION OF in

• [1976] BVC 103
• [1976] 1 WLR 1036
• [1976] 3 All ER 100

[See more]

• [1977] ICR 100

CONSIDERED in

• J. Wray & Nephew Ltd v Commissioner of General Consumption Tax
• Cadbury Ireland Pension Trust Ltd, C.M.F. Trustees Ltd v Revenue Commissioners

REFERRED in

• Customs and Excise Commissioners v London Diocesan Fund; Customs and Excise Commissioners v Elliott and another; Customs and Excise Commissioners v Penwith Property Company Ltd

This document cites

• Commissioners of Customs and Excise v British Railways Board
• Finance Act 1972
• Transport Act 1962