Gascoyne v Commissioners of Customs and Excise

Core Citations

---

REFERS TO

• Commissioners of Customs and Excise v Newbury
• Lithgow and Others

RESUELVE RECURSO

• Gascoyne v Commissioners of Customs and Excise

APPLIES

• Lindsay v Commissioners of Customs and Excise

AFFIRMS

• Gascoyne v Commissioners of Customs and Excise

CONSIDERS

• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
• Finance Act 1994 - Articles : S-16
• Human Rights Act 1998

CITED in

• TC03220: Putri Projosujadi
• Revenue and Customs Commissioners v European Brand Trading Ltd
• HM Revenue and Customs v Berriman and another

[See more]

• European Brand Trading Ltd v The Commissioners of HM Revenue and Customs

APPLIED in

• HM Revenue and Customs v Jones and another

CONSIDERED in

• Commissioners of Customs and Excise v Dickinson
• Golobiewska v Commissioners of Customs and Excise
• HMRC v Smith

[See more]

• Downes (Elsie) v Commissioners of Customs and Excise
• Customs & Excise v VAT & Duties Tribunal and Others
• Commissioners of Customs and Excise v Weller
• HM Revenue and Customs v Dean Mark James
• R.G. Investments Inc. v Comptroller of Customs and Excise
• R.G. Investments Inc. v Comptroller of Customs and Excise

REPORTED OPINION OF in

• [2005] CH 215
• [2005] 2 WLR 222

REFERRED in

• Commissioners of Customs and Excise v Newbury

NOT APPLIED in

• HM Revenue and Customs v Jones and another

This document cites

---

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
• Gascoyne v Commissioners of Customs and Excise
• Lindsay v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Newbury



See all quotations

• Finance Act 1994
• Excise Duties (Personal Reliefs) Order 1992
• Human Rights Act 1998