Commissioners of Customs and Excise v Arnold

Core Citations

CONSIDERS

• Value Added Tax Act 1983
• Value Added Tax Act 1994
• Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise

[See more]

• John Dee Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Marchday Holdings Ltd
• Purdue

REFERS TO

• Vincett
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another

[See more]

• Edwards (Inspector of Taxes) v Bairstow
• Farm Facilities (Fork Lift) Ltd
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• Commissioners of Customs and Excise v Lewis
• 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
• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Viva Gas Appliances Ltd

REPORTED OPINION OF in

• [1996] BVC 464
• [1996] BTC 5419
• [1996] STC 1271

REFERRED in

• R v Commissioners of Customs and Excise, ex parte Building Societies Ombudsman Company Ltd

CITED in

• R v Commissioners of Customs and Excise ex parte Kay and Company ; R v Same, ex parte Rayner and Keeler ; R v Same, ex parte Allied Domecq Plc ; R v Same, ex parte the Wardens and Commonality of the Mystery of Mercers of the City of London ; R v Same, ex parte Colaingrove Ltd ; R v Same, ex parte Greenlee Group Plc ; R v Same, ex parte National Provident Institution ; R v Same ex parte Association of Optometrists
• Metropolitan International Schools Ltd v The Commissioners for HM Revenue and Customs
• Oxfam v HM Revenue and Customs

CONSIDERED in

• Revenue and Customs Commissioners v Noor
• R v Commissioners of Customs & Excise, ex parte
• R v The Commissioners of Customs and Excise and Another

[See more]

• R v The Commissioners of Customs and Excise and Another

This document cites

• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• Ex parte Preston (pet. all.)
• Commissioners of Customs and Excise v Viva Gas Appliances Ltd
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Commissioners of Customs and Excise v Lewis
• British Teleflower Service 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
• Farm Facilities (Fork Lift) Ltd
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• G McKenzie & Company Ltd
• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
• Purdue
• Commissioners of Customs and Excise v Marchday Holdings Ltd
• John Dee Ltd v Commissioners of Customs and Excise
• John Dee Ltd v Commissioners of Customs and Excise
• Vincett
• 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
• Commissioners of Customs and Excise v Lewis
• Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise
• Arnold
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• Commissioners of Customs and Excise v Marchday Holdings Ltd
• Commissioners of Customs and Excise v Lewis
• John Dee Ltd v Commissioners of Customs and Excise
• Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Finance Act 1989
• Finance Act 1996
• Value Added Tax Act 1983
• Value Added Tax Regulations 1995
• Value Added Tax (Construction of Buildings) Order 1995
• Westmorland Hospitals National Health Service Trust (Transfer of Trust Property) Order 1995