Commissioners of Customs and Excise v Viva Gas Appliances Ltd

Core Citations

DISAPPROVES

• Commissioners of Customs and Excise v Smitmit Design Centre Ltd

CONSIDERS

RESUELVE RECURSO

• Commissioners of Customs and Excise v Viva Gas Appliances Ltd

CONSIDERS

• Pearlman v Keepers and Governors of Harrow School
• Commissioners of Customs and Excise v Morrison Dunbar Ltd & Mecca Ltd
• A.C.T. Construction Ltd v Commissioners of Customs and Excise

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• Finance Act 1972 - Articles : SCH-4
• Tribunals and Inquiries Act 1971 - Articles : S-13
• Leasehold Reform Act 1967

REPORTED OPINION OF in

• [1983] UKHL J1124-1
• [1984] 1 All ER 112
• [1983] BVC 588

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• [1983] BTC 5064
• [1983] 1 WLR 1445

CONSIDERED in

• Commissioners of Customs and Excise v Marchday Holdings Ltd
• Shimizu (U.K.) Ltd v Westminster City Council
• Alston Kent v The Owners of the Ship M.v “Glorious”

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• Alston Kent v The Owners of the Ship M.v “Glorious”
• The Bodo Community and Others v The Shell Petroleum Development Company of Nigeria Ltd
• 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

REFERRED in

• Commissioners of Customs and Excise v Arnold
• Commissioners of Customs and Excise v Marchday Holdings Ltd
• Mr Jean-François Clin v Walter Lilly & Company Ltd

CITED in

• The Rainbow Spring

This document cites

• Pearlman v Keepers and Governors of Harrow School
• A.C.T. Construction Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Smitmit Design Centre Ltd
• A.C.T. Construction Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Morrison Dunbar Ltd & Mecca Ltd



See all quotations

• Finance Act 1972
• Leasehold Reform Act 1967
• Tribunals and Inquiries Act 1971