House (t/a P & J Autos) v Commissioners of Customs and Excise

Core Citations

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RESUELVE RECURSO

• House (t/a P & J Autos) v Commissioners of Customs and Excise

CONSIDERS

• Value Added Tax Act 1983
• Grunwick Processing Laboratories Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v International Language Centres Ltd

[See more]

• Grange (S. J.) Ltd v Commissioners of Customs and Excise

DOES NOT FOLLOW

• Commissioners of Customs and Excise v Bell Concord Educational Trust Ltd
• SAS Fashions Ltd

REFERS TO

• Don Pasquale (A Firm) v Commissioners of Customs and Excise

CITES

• Commissioners of Customs and Excise v Scott

APPLIES

• Commissioners of Customs and Excise v Le Rififi Ltd

AFFIRMS

• House (t/a P & J Autos) v Commissioners of Customs and Excise

CITED in

• Vodafone 2 v HM Revenue and Customs
• TC03554: Leigh Day (formerly Leigh Day & Co) (A Firm)
• TC03823 Temple Retail Ltd

[See more]

• The Commissioners For Her Majesty's Revenue And Customs V. A Decision Of The Vat And Duties Tribunal (the Raj Restaurant And Others)

REPORTED OPINION OF in

• [1996] STC 154
• [1996] BTC 5076
• [1996] BVC 116

CONSIDERED in

• Nidderdale Building Ltd v The Commissioners for HM Customs and Excise
• The Commissioners of Customs and Excise v Nizar Bassimeh
• Ghulam Ahmed (T/A Lister Fisheries) v The Commissioners of Customs and Excise

[See more]

• Ghulam Ahmed and Another v The Commissioners of Customs and Excise
• Geoffrey Cheesman Trading as Well in Tune v Commissioners of Customs and Excise

REFERRED in

• Aria Technology Ltd v The Commissioners for HM Revenue and Customs
• Stewart's Hardware Ltd v Commissioner of General Consumption Tax; Dominion House Ltd v Commissioner of General Income Tax

This document cites

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• Grange (S. J.) Ltd v Commissioners of Customs and Excise
• Don Pasquale (A Firm) v Commissioners of Customs and Excise
• S.J. Grange Ltd v Commissioners of Customs and Excise
• House (t/a P & J Autos) v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Le Rififi Ltd



See all quotations

• Grunwick Processing Laboratories Ltd v Commissioners of Customs and Excise
• Grange (S. J.) Ltd v Commissioners of Customs and Excise
• International Language Centre Ltd v Commissioners of Customs and Excise
• SAS Fashions Ltd
• Commissioners of Customs and Excise v Bell Concord Educational Trust Ltd
• Commissioners of Customs and Excise v International Language Centres Ltd
• Commissioners of Customs and Excise v Scott
• Commissioners of Customs and Excise v Le Rififi Ltd
• Grunwick Processing Laboratories Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Finance Act 1972
• Value Added Tax Act 1983
• Finance Act 1985