Commissioners of Customs and Excise v The Post Office

Core Citations

CONSIDERS

• Value Added Tax Act 1983
• Finance Act 1985
• Don Pasquale (A Firm) v Commissioners of Customs and Excise

REFERS TO

• House (t/a P & J Autos) v Commissioners of Customs and Excise
• Lord Advocate (as representing Commissioners of Customs and Excise) v Johnson
• Parekh v Commissioners of Customs and Excise

[See more]

• Spillane v Commissioners of Customs and Excise

CITES

• Van Boeckel v Commissioners of Customs and Excise

FOLLOWS

• Commissioners of Customs and Excise v Le Rififi Ltd

CITED in

• ERF Ltd v R & C Commissioners
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)
• TC03671: Raj Cuisine (Kells) Ltd

[See more]

• TC03823 Temple Retail Ltd

REPORTED OPINION OF in

• [1995] STC 749
• [1995] BTC 5276
• [1995] BVC 292

CONSIDERED in

• Lithuanian Beer Ltd v Revenue and Customs Commissioners
• Pegasus Birds Ltd v Commissioners of Customs and Excise
• Pegasus Birds Ltd v HM Customs and Excise

[See more]

• Geoffrey Cheesman Trading as Well in Tune v Commissioners of Customs and Excise

REFERRED in

• DCM (Optical Holdings) Ltd v Commissioners for HM Revenue and Customs

This document cites

• Commissioners of Customs and Excise v Le Rififi Ltd
• Parekh v Commissioners of Customs and Excise
• Don Pasquale (A Firm) v Commissioners of Customs and Excise
• House (t/a P & J Autos) v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise



See all quotations

• Babber t/a Ram Parkash Sunderdass
• Spillane v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Le Rififi Ltd
• Lord Advocate (as representing Commissioners of Customs and Excise) v Johnson
• The Post Office
• Value Added Tax Act 1994
• Finance Act 1972
• Value Added Tax Act 1983
• Finance Act 1985
• Value Added Tax (Special Provisions) Order 1992
• Value Added Tax (Special Provisions) Order 1981