Commissioners of Customs and Excise v Upton

Core Citations

REPORTED OPINION OF in

• [2001] STC 912

APPEAL RESOLVED in

• Commissioners of Customs and Excise v Upton

AFFIRMED in

• Commissioners of Customs and Excise v Upton

CONSIDERED in

• CROWN & CUSHION HOTELS Ltd and Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Elm Milk Ltd
• Commissioners of Customs and Excise v Elm Milk Ltd

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• Commissioners of Customs and Excise v Robbins
• Commissioners of Customs and Excise v Upton (t/a Fagomatic)