HM Revenue and Customs v Premier Foods (Holdings) Ltd

Core Citations

CONSIDERS

• Purchase Tax Act 1963
• Public Order Act 1936 - Articles : S-5

REFERS TO

• Commissioners of Customs and Excise v Quaker Oats Ltd
• Cozens v Brutus
• Commissioners of Customs and Excise v Ferrero UK Ltd

DISTINGUISHES

• Commissioners of Customs and Excise v Popcorn House Ltd (Note)

REFERRED in

• Procter & Gamble UK v HM Revenue and Customs
• Wm Morrison Supermarkets Plc v R & C Commissioners
• R & C Commissioners v Innovative Bites Ltd

REPORTED OPINION OF in

• [2007] BVC 4079-13
• [2008] BTC 5547
• [2007] All ER D 363 Oct

[See more]

• [2008] STC 176

This document cites

• Cozens v Brutus
• Commissioners of Customs and Excise v Ferrero UK Ltd
• Commissioners of Customs and Excise v Popcorn House Ltd (Note)
• Commissioners of Customs and Excise v Ferrero UK Ltd
• Commissioners of Customs and Excise v Quaker Oats Ltd



See all quotations

• Purchase Tax Act 1963
• Value Added Tax Act 1994
• Public Order Act 1936