Commissioners of Customs and Excise v Pegasus Birds Ltd

Core Citations

CONSIDERS

• Bi-Flex Caribbean Ltd v Board of Inland Revenue
• McNicholas Construction Company Ltd v Commissioners of Customs and Excise

[See more]

• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
• Woodrup v London Borough of Southwark
• Van Boeckel v Commissioners of Customs and Excise
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 2)
• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)
• R v Wicks
• Rahman (trading as Khayam Restaurant) v Commissioners of Customs and Excise (No 2)
• Argosy Company Ltd v Inland Revenue Commissioner
• Georgiou and another (trading as Marios Chippery) v Customs and Excise Commissioners
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Twinsectra Ltd v Yardley
• Pawlowski (Collector of Taxes) v Dunnington
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• John Dee Ltd v Commissioners of Customs and Excise
• Practice Direction (Citation of Authorities)

REFERS TO

• Rahman (trading as Khayam Restaurant) v Commissioners of Customs and Excise (No 2)

RESUELVE RECURSO

• Commissioners of Customs and Excise v Pegasus Birds Ltd

CONSIDERS

• Value Added Tax Act 1994
• Human Rights Act 1998
• Value Added Tax Act 1994 - Articles : S-73

APPLIED in

• Hope v Ireland and Others

CITED in

• TC03221: Abdullah Ibrahim
• TC03439: Raymond Brown
• TC03444: Salah Mohamed Hussein t/a Eastern Orbit

REFERRED in

• Queenspice Ltd v HM Revenue and Customs
• Mithras (Wine Bars) Ltd v HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Parul Keshavlal Malde

[See more]

• Volkswagen Financial Services (UK) Ltd v Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [02/08/2004] TLR 1

CONSIDERED in

• Ali (trading as Vakas Balti) v HM Revenue and Customs

This document cites

• Rahman (trading as Khayam Restaurant) v Commissioners of Customs and Excise (No 2)
• Twinsectra Ltd v Yardley
• R v Wicks
• Woodrup v London Borough of Southwark
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation



See all quotations

• Argosy Company Ltd v Inland Revenue Commissioner
• Pawlowski (Collector of Taxes) v Dunnington
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 2)
• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
• Rahman (trading as Khayam Restaurant) v Commissioners of Customs and Excise (No 2)
• John Dee Ltd v Commissioners of Customs and Excise
• McNicholas Construction Company Ltd v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise
• Bi-Flex Caribbean Ltd v Board of Inland Revenue
• Georgiou and another (trading as Marios Chippery) v Customs and Excise Commissioners
• McNicholas Construction Company Ltd v Commissioners of Customs and Excise
• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)
• Practice Direction (Citation of Authorities)
• John Dee Ltd v Commissioners of Customs and Excise
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Human Rights Act 1998