Commissioners of Customs and Excise v Peninsular and Oriental Steam Navigation Company

Core Citations

CONSIDERS

• Finance Act 1985 - Articles : S-14
• W Emmett & Son Ltd
• Riggs & Webb Ltd

REFERS TO

• Luke v Commissioners of Inland Revenue
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation

CITES

• R v Secretary of State for the Home Department, ex parte Brind

REPORTED OPINION OF in

• [1992] STC 809
• [1992] BVC 170
• [1992] BTC 5170

REFERRED in

• Stevenson and Telford Building & Design Ltd v Commissioners of Customs and Excise
• Customs and Excise Commissioners v Nomura Properties Management Services Ltd
• Commissioners of Customs and Excise v Bassimeh

[See more]

• Stevenson and Telford Building & Design Ltd v Commissioners of Customs and Excise

CITED in

• Commissioners of Customs and Excise v Han and another and other appeals
• TC03490: Trinity Mirror Plc

CONSIDERED in

• Total Technology (Engineering) Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v Nazir Bassimeh
• The Commissioner of Customs and Excise v Stevenson and Another

[See more]

• Musashi Autoparts Europe Ltd and Another v The Commissioners of Customs & Excise
• C S Stevenson and Telford Building & Design Ltd v The Commissioners of Customs and Excise

APPEAL RESOLVED in

• Commissioners of Customs and Excise v Peninsular and Oriental Steam Navigation Company

REVERSED in

• Commissioners of Customs and Excise v Peninsular and Oriental Steam Navigation Company

This document cites

• R v Secretary of State for the Home Department, ex parte Brind
• Luke v Commissioners of Inland Revenue
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• W Emmett & Son Ltd
• Riggs & Webb Ltd