Commissioners of Customs and Excise v Pegasus Birds Ltd

Core Citations

CONSIDERS

• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Aston Cantlow and Wilmcote with Billesley Parochial Church Council v Wallbank
• Lindsay v Commissioners of Customs and Excise

[See more]

• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise
• Bi-Flex Caribbean Ltd v Board of Inland Revenue
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 2)
• Spillane v Commissioners of Customs and Excise
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)
• Georgiou and another (trading as Marios Chippery) v Customs and Excise Commissioners
• Rahman (trading as Khayam Restaurant) v Commissioners of Customs and Excise (No 2)
• 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 - Articles : S-6

REPORTED OPINION OF in

• [2004] BVC 228
• [2004] BTC 5168

APPEAL RESOLVED in

• Commissioners of Customs and Excise v Pegasus Birds Ltd

CONSIDERED in

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

This document cites

• Aston Cantlow and Wilmcote with Billesley Parochial Church Council v Wallbank
• Rahman (trading as Khayam Restaurant) v Commissioners of Customs and Excise (No 2)
• Lindsay v Commissioners of Customs and Excise
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Spillane v Commissioners of Customs and Excise



See all quotations

• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Ali and Another (t/a Shapla Tandoori Restaurant) and Others
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)
• 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)
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise
• Bi-Flex Caribbean Ltd v Board of Inland Revenue
• Spillane v Commissioners of Customs and Excise
• Schlumberger Inland Services Inc. v Commissioners of Customs and Excise
• Georgiou and another (trading as Marios Chippery) v Customs and Excise Commissioners
• Value Added Tax Act 1994
• Value Added Tax Regulations 1995
• Westmorland Hospitals National Health Service Trust (Transfer of Trust Property) Order 1995
• SpA Alois Lageder y otros contra Amministrazione delle finanze dello Stato.
• Hoffmann-La Roche & Co. AG v Commission of the European Communities.
• Einfuhr- und Vorratsstelle für Getreide und Futtermittel v Société Wilhelm Pfützenreuter.
• Belgocodex SA v Belgian State.
• Kingdom of Belgium v Commission of the European Communities.
• Hoechst AG v Commission of the European Communities.
• Walter Rau Lebensmittelwerke and others v Commission of the European Communities.
• Paraskevas Louloudakis v Elliniko Dimosio.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Grundstückgemeinschaft Schloßstraße GbR contra Finanzamt Paderborn.
• Hauptzollamt Hamburg-Jonas v Firma P. Krücken.
• Human Rights Act 1998