Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise

Core Citations

REPORTED OPINION OF in

• [1994] BVC 569

CONSIDERED in

• Georgiou and another (trading as Marios Chippery) v Customs and Excise Commissioners
• Commissioners of Customs and Excise v Arnold

APPEAL RESOLVED in

• Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise

AFFIRMED in

• Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise

This document cites

• British Oxygen Company Ltd v Board of Trade
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• Re Findlay
• Baylis v Roberts
• Commissioners of Customs and Excise v Salevon Ltd; Commissioners of Customs and Excise v Harris and Another



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• Value Added Tax Act 1983
• Finance Act 1985
• Al-Jubail Fertilizer Company (Samad) and Saudi Arabian Fertilizer Company (Safco) v Council of the European Communities.