Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise

Core Citations

CONSIDERS

CONSIDERS

• Companies Act 1989
• Wellcome Trust Ltd v Commissioners of Customs and Excise (Case C-155/94)
• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)

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• Value Added Tax Act 1994 - Articles : S-4
• Financial Services Act 1986

RESUELVE RECURSO

• Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise

DISTINGUISHES

• Commissioners of Customs and Excise v Lord Fisher

REPORTED OPINION OF in

• [1999] UKHL J0325-2
• [1999] 2 All ER 449
• [1999] STC 398

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• [1999] BVC 215
• [1999] BTC 5165
• [1999] 1 WLR 701
• [29/03/1999] TLR 3

CITED in

• South African Tourist Board v Revenue and Customs Comrs
• Re South African Tourist Board
• TC03750: Capernwray Missionary Fellowship of Torchbearers

CONSIDERED in

• The Law Society of England & Wales v The Secretary of State for Justice & Anothers
• Riverside Housing Association Ltd v HM Revenue and Customs
• C & E Commissioners v St Paul's Community Project Ltd

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• Cadbury Ireland Pension Trust Ltd, C.M.F. Trustees Ltd v Revenue Commissioners
• C2 Capital Ltd v Infinity Particles Ltd

REFERRED in

• Longridge on the Thames v The Commissioners for HM Revenue and Customs

This document cites

• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)
• Wellcome Trust Ltd v Commissioners of Customs and Excise (Case C-155/94)
• Commissioners of Customs and Excise v Lord Fisher
• Insolvency Act 1986
• Financial Services Act 1986



See all quotations

• Value Added Tax Act 1994
• Companies Act 1989
• Wellcome Trust Ltd v Commissioners of Customs and Excise.
• Ayuntamiento de Sevilla v Recaudadores de Tributos de las Zonas primera y segunda.
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]