Commissioners of Customs and Excise v Steptoe

Core Citations

CONSIDERS

• Finance Act 1985
• Beechill Building Services
• Commissioners of Customs and Excise v Palco Industry Company Ltd

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• Vestey v Commissioners of Inland Revenue (no 1)
• Wolverhampton Washing Services Ltd

REFERS TO

• Fat Sam's American Food & Beverage Company Ltd
• Fleet Car Hirings
• Malla Builders Ltd

APPLIES

• Commissioners of Customs and Excise v Salevon Ltd; Commissioners of Customs and Excise v Harris and Another

REPORTED OPINION OF in

• [1991] BVC 3
• [1991] BTC 5011
• 06/05/1991 Times Law Reports

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• [1991] STC 302

CONSIDERED in

• Frank Galliers Ltd v Commissioners of Customs and Excise
• Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise
• TE Davey Photo Service Ltd v Commissioners of Customs and Excise

APPEAL RESOLVED in

• Commissioners of Customs and Excise v Steptoe

AFFIRMED in

• Commissioners of Customs and Excise v Steptoe

REFERRED in

• Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise

This document cites

• Vestey v Commissioners of Inland Revenue (no 1)
• Commissioners of Customs and Excise v Salevon Ltd; Commissioners of Customs and Excise v Harris and Another
• Commissioners of Customs and Excise v Palco Industry Company Ltd
• Fat Sam's American Food & Beverage Company Ltd
• Malla Builders Ltd



See all quotations

• Beechill Building Services
• Fleet Car Hirings
• Wolverhampton Washing Services Ltd
• Finance Act 1985
• Moorehead Shipping Pty Ltd v Chief Collector of Taxes [1990]