Greenalls Management Ltd v Commissioners of Customs and Excise

Core Citations

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CONSIDERS

• Greenalls Management Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v First Choice Holidays Plc
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

REFERS TO

• Commissioners of Customs and Excise v Anglo-German Breweries Ltd
• Commissioners of Customs and Excise v First Choice Holidays Plc
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

[See more]

• Re McGuckian (No 1)

CONSIDERS

• Alcoholic Liquor Duties Act 1979 - Articles : S-5
• Customs and Excise Management Act 1979

RESUELVE RECURSO

• Greenalls Management Ltd v Commissioners of Customs and Excise

CITED in

• Butlers Ship Stores Ltd v Revenue and Customs Commissioners
• Tc02945: Tdg (UK) Ltd
• Safe Cellars Ltd v HMRC

[See more]

• R Seabrook Warehousing Ltd v The Commissioners for HM Revenue and Customs
• HT & Company (Drinks) Ltd and Another v The Commissioners for HM Revenue & Customs

REPORTED OPINION OF in

• [2005] 4 All ER 274
• 12/05/2005 Daily Cases
• [2005] 2 CMLR 40

[See more]

• [2005] Eu LR 839
• [2005] NR Uned 85
• [16/05/2005] TLR 1
• [2005] 1 WLR 1754

CONSIDERED in

• Stephen Taylor and Another v The Queen
• Global Knafaim Leasing Ltd v Civil Aviation Authority Ltd
• The Commissioners for HM Revenue and Customs v Martyn Glen Perfect

APPLIED in

• The Commissioners for HM Revenue and Customs v Martyn Glen Perfect

FOLLOWED in

• The Crown Prosecution Service (Appellant/Respondent) Robert Doran (1st Respondent/Appellant) Patrick Gray (2nd Respondent/Appellant)

REFERRED in

• The Commissioners for HM Revenue and Customs v Martyn Glen Perfect
• Citywest Logistical Ltd(Formerly know as Cassidy Wines Ltd) v The Revenue Commissioners

This document cites

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• Greenalls Management Ltd v Commissioners of Customs and Excise
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v First Choice Holidays Plc



See all quotations

• Commissioners of Customs and Excise v Anglo-German Breweries Ltd
• Commissioners of Customs and Excise v First Choice Holidays Plc
• Alcoholic Liquor Duties Act 1979
• Customs and Excise Management Act 1979
• Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
• Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001
• Bernhard Pfeiffer (C-397/01), Wilhelm Roith (C-398/01), Albert Süß (C-399/01), Michael Winter (C-400/01), Klaus Nestvogel (C-401/01), Roswitha Zeller (C-402/01) and Matthias Döbele (C-403/01) v Deutsches Rotes Kreuz, Kreisverband Waldshut eV.
• G. van de Water v Staatssecretaris van Financiën.
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products