Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd

Core Citations

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CONSIDERS

• Miller v The Comrs
• Osenton (Charles) & Company v Johnston

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• Blunt v Blunt

RESUELVE RECURSO

• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd

CONSIDERS

• Finance Act 1972 - Articles : S-31
• Finance Act 1972 - Articles : S-40
• Value Added Tax (Works of Art, Antiques and Scientific Collections) Order 1972

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• Finance Act 1972 - Articles : S-14
• Finance Act 1972

REPORTED OPINION OF in

• [1980] UKHL J0401-1
• [1980] 2 All ER 72
• [1980] BVC 330

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• [1980] 2 WLR 653
• [1981] AC 22
• [1980] STC 231

CITED in

• TC03310: Trapps Cellars Ltd ((in Liquidation))
• TC03780: Karen Rotberg
• TC03210: Invicta Food Ltd

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• Revenue and Customs Commissioners v Europlus Trading Ltd
• R v Commissioners of Customs and Excise ex parte Kay and Company ; R v Same, ex parte Rayner and Keeler ; R v Same, ex parte Allied Domecq Plc ; R v Same, ex parte the Wardens and Commonality of the Mystery of Mercers of the City of London ; R v Same, ex parte Colaingrove Ltd ; R v Same, ex parte Greenlee Group Plc ; R v Same, ex parte National Provident Institution ; R v Same ex parte Association of Optometrists
• Gold Nuts Ltd and Others v The Commissioners for HM Revenue & Customs
• TC04019: Clare Gore
• TC03228: Southern Cross Employment Agency Ltd
• TC03702: Gold Standard Telecom Ltd
• TC03117: Hollinger Print Ltd

REFERRED in

• Georgiou and another (trading as Marios Chippery) v Customs and Excise Commissioners
• Slater v Richardson & Bottoms Ltd
• Commissioners of Customs and Excise v Peachtree Enterprises Ltd

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• Commissioners of Customs and Excise v Arnold
• Revenue and Customs Commissioners v Noor
• R (on the application of Begum) v Special Immigration Appeals Commission; R (on the application of Begum) v Secretary of State for the Home Department; Begum v Secretary of State for the Home Department

APPLIED in

• John Dee Ltd v Commissioners of Customs and Excise

FOLLOWED in

• John Dee Ltd v Commissioners of Customs and Excise
• Commissioners for HM Revenue and Customs v Smart Price Midlands Ltd

CONSIDERED in

• Commissioners of Customs and Excise v Alzitrans SL
• The Commissioners of Customs and Excise v Trustees for R & R Pension Fund
• Martin Peter Steibelt (H M Inspector of Taxes) v Thomas Charles David Paling

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• Pegasus Birds Ltd v HM Customs and Excise
• The Commissioners of Customs and Excise v Telford Tower & Scaffolding Ltd
• Lindsay v Commissioners of Customs and Excise
• Oxfam v HM Revenue and Customs
• National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)

DISTINGUISHED in

• Metropolitan International Schools Ltd v The Commissioners for HM Revenue and Customs

This document cites

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• Shiloh Spinners Ltd v Harding (A.P.).
• Osenton (Charles) & Company v Johnston
• Osenton (Charles) & Company v Johnston
• Blunt v Blunt
• Blunt v Blunt



See all quotations

• Miller v The Comrs
• Finance Act 1972
• Value Added Tax (Works of Art, Antiques and Scientific Collections) Order 1972