Dale Global Ltd

Core Citations

REPORTED OPINION OF in

• [2018] TC 06577

This document cites

• Rahman (trading as Khayam Restaurant) v Commissioners of Customs and Excise (No 2)
• Khan (trading as Greyhound Dry Cleaners) v Commissioners of Customs and Excise
• Jimmie William Frederick Hornal v Neuberger Products Ltd
• Commissioners of Customs and Excise v The Post Office
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation



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• Brady v Group Lotus Car Cos. Plc
• Scandico Ltd v Revenue and Customs Commissioners
• Hudson v Humbles
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)
• Ingenious Games LLP and Others v Revenue and Customs Commissioners
• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
• John Dee Ltd v Commissioners of Customs and Excise
• Haythornwaite (T.) & Sons Ltd v Kelly
• Value Added Tax Act 1994
• Taxes Management Act 1970
• The Money Laundering Regulations 2007
• R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Convention on the Contract for the International Carriage of Goods by Road (CMR)