Commissioners of Customs and Excise v Holvey

Core Citations

CONSIDERS

• Finance Act 1972 - Articles : S-31
• Finance Act 1972 - Articles : S-33

REFERS TO

• Commissioners of Inland Revenue v Pearlberg

REPORTED OPINION OF in

• [1977] BVC 136
• [1978] 1 All ER 1249
• [1978] 2 WLR 155

[See more]

• [1978] QB 310

REFERRED in

• LORD ADVOCATE v JAMES SHANKS (Trading as SHANKS & Company )
• Infinity Distribution Ltd ((in Administration)) v HM Revenue and Customs

CONSIDERED in

• Commissioners of Customs and Excise (Respondent (Plaintiff) v Donald Dickinson (Applicant (Plaintiff)
• Hm Commissioners of Customs and Excise (Claimant/Appellant) v James Arnold Cozens

This document cites

• Commissioners of Inland Revenue v Pearlberg
• Finance Act 1972
• Value Added Tax Tribunals Rules 1972