Commissioners of Customs and Excise v Lord Fisher

Core Citations

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CONSIDERS

• Finance Act 1972 - Articles : S-2

DISTINGUISHES

• Rael-Brook Ltd v Minister of Housing and Local Government
• Town Investments Ltd v Department of the Environment
• Commissioners of Customs and Excise v Morrison's Academy Boarding Houses Association

[See more]

• Rolls v Miller

REFERS TO

• Abbott v Philbin (Inspector of Taxes)
• Hawes v Gardiner (HM Inspector of Taxes)
• The Earl of Jersey's Executors v Bassom (HM Inspector Taxes)

[See more]

• Westward Television Ltd v Hart
• A.C.T. Construction Ltd v Commissioners of Customs and Excise
• British Railways Board v Customs and Excise Commissioners
• Church of Scientology of California v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Royal Exchange Theatre Trust
• Edwards (Inspector of Taxes) v Bairstow
• Pilkington v Randall

APPLIES

• Re Wallis. ex parte Sully

FOLLOWS

• Abernethie v A M & J Kleiman Ltd

REPORTED OPINION OF in

• [1981] BVC 392
• [1981] 2 All ER 147
• [1981] STC 238

APPLIED in

• Stirk v McKenna

CONSIDERED in

• Ramsay v Revenue and Customs Commissioners
• Riverside Housing Association Ltd v HM Revenue and Customs
• C & E Commissioners v St Paul's Community Project Ltd

[See more]

• Longridge on the Thames v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v GE Financial Investments
• Pravin Patel v Barlows Solicitors (A Firm)
• Treasurer of the States v Darius James Pearce (t/a Nigel Pearce & Son Jewellers)

FOLLOWED in

• Cadbury Ireland Pension Trust Ltd, C.M.F. Trustees Ltd v Revenue Commissioners

REFERRED in

• Hawkesbrook Leisure Ltd v The Reece-Jones Partnership

DISTINGUISHED in

• Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise

CITED in

• TC03750: Capernwray Missionary Fellowship of Torchbearers
• TC03242: Andrew Adelekun
• TC03763: Alexander Spencer-Churchill

This document cites

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• Abbott v Philbin (Inspector of Taxes)
• Town Investments Ltd v Department of the Environment
• British Railways Board v Coustoms and Excise Commissioners
• Westward Television Ltd v Hart
• A.C.T. Construction Ltd v Commissioners of Customs and Excise



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Abbott v Philbin (Inspector of Taxes)
• Rael-Brook Ltd v Minister of Housing and Local Government
• Hawes v Gardiner (HM Inspector of Taxes)
• Pilkington v Randall
• Commissioners of Customs and Excise v Morrison's Academy Boarding Houses Association
• Church of Scientology of California v Commissioners of Customs and Excise
• The Earl of Jersey's Executors v Bassom (HM Inspector Taxes)
• Commissioners of Customs and Excise v Royal Exchange Theatre Trust
• Abernethie v A M & J Kleiman Ltd
• Rolls v Miller
• Rael-Brook Ltd v Minister of Housing and Local Government
• A.C.T. Construction Ltd v Commissioners of Customs and Excise
• Re Wallis. ex parte Sully
• National Water Council v Commissioners of Customs and Excise
• British Railways Board v Customs and Excise Commissioners
• Finance Act 1972
• Tribunals and Inquiries (Value Added Tax Tribunals) Order 1972