Commissioners of Customs and Excise v Jeffs and Another

Core Citations

CONSIDERS

• Value Added Tax Act 1983
• Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Customs and Excise v Scott
• Commissioners of Customs and Excise v British Airways Plc

[See more]

• British Railways Board v Coustoms and Excise Commissioners

CITES

• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
• Rayner & Keeler Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1995] BVC 302
• [1995] BTC 5286
• [1995] STC 759

This document cites

• British Railways Board v Coustoms and Excise Commissioners
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Customs and Excise v British Airways Plc
• Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians
• British Airways Plc v Commissioners of Customs and Excise



See all quotations

• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
• Rayner & Keeler Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Scott
• Value Added Tax Act 1994
• Value Added Tax Act 1983
• Sale of Goods Act 1979