Commissioners of Customs and Excise v Lewis

Core Citations

RESUELVE RECURSO

• Commissioners of Customs and Excise v Lewis

CONSIDERS

• Value Added Tax Act 1983
• Commissioners of Customs and Excise v McLean Homes Midland Ltd

REFERS TO

• Kirkby v Hughes (Inspector of Taxes)

FOLLOWS

• 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

AFFIRMS

• Commissioners of Customs and Excise v Lewis

REPORTED OPINION OF in

• [1994] STC 739
• 22/06/1994 Times Law Reports

CONSIDERED in

• Commissioners for Customs & Excise v Marchday Holdings Ltd
• Commissioners of Customs & Excise v Christopher R Moorish
• Commissioners of Customs and Excise v Arnold

This document cites

• Kirkby v Hughes (Inspector of Taxes)
• 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 McLean Homes Midland Ltd
• Commissioners of Customs and Excise v Lewis
• Value Added Tax Act 1983