Commissioners of Customs and Excise v McLean Homes Midland Ltd

Core Citations

CONSIDERS

• Value Added Tax (Special Provisions) Order 1981
• Austin (F) (Leyton) Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Ali Baba Tex Ltd

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• Harrington Construction Ltd

REFERS TO

• Palser v Grinling Property Holding Company Ltd; Property Holding Company Ltd v Mischeff
• McCarthy & Stone Plc (No. 2)
• Commissioners of Customs and Excise v British Airways Plc

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• British Railways Board v Coustoms and Excise Commissioners
• Buchler v Buchler
• Gray v Fidler
• Edwards (Inspector of Taxes) v Bairstow

CITES

• Wilkes v Goodwin

APPLIES

• A.C.T. Construction Ltd v Commissioners of Customs and Excise
• Cozens v Brutus
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson

REPORTED OPINION OF in

• [1993] BVC 99
• [1993] BTC 5099
• [1993] STC 335

CITED in

• Revenue and Customs Commissioners v Colaingrove Ltd

CONSIDERED in

• Commissioners of Customs and Excise v Lewis

REFERRED in

• 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
• HM Revenue and Customs v Lt Cmdr Colin Stone 'the Kei'

This document cites

• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Palser v Grinling Property Holding Company Ltd; Property Holding Company Ltd v Mischeff
• British Railways Board v Coustoms and Excise Commissioners
• Cozens v Brutus
• A.C.T. Construction Ltd v Commissioners of Customs and Excise



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Gray v Fidler
• Commissioners of Customs and Excise v British Airways Plc
• Buchler v Buchler
• Austin (F) (Leyton) Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Ali Baba Tex Ltd
• British Airways Plc v Commissioners of Customs and Excise
• Harrington Construction Ltd
• McLean Homes Midland Ltd (No. 2)
• Wilkes v Goodwin
• McCarthy & Stone Plc (No. 2)
• Value Added Tax Act 1983
• Public Order Act 1936
• Value Added Tax (Special Provisions) Order 1977
• Input Tax(Exceptions)(No. 1) Order 1972
• Value Added Tax (Special Provisions) Order 1981
• Import Duties (Temporary Exemptions) (No. 19) Order 1972