J. Wray & Nephew Ltd v Commissioner of General Consumption Tax

Core Citations

CONSIDERS

• Property Holding Company Ltd v Clark
• Bentleys, Stokes & Lowless v Beeson (HM Inspector of Taxes)

[See more]

• MacFisheries (Wholesale and Retail) Ltd v Coventry Corporation
• Commissioners of Customs and Excise v British Railways Board
• Commissioners of Customs and Excise v Rosner
• Bostel Brothers, Ltd v Hurlock
• Commissioners of Customs and Excise v Redrow Group Plc
• Mallalieu v Drummond
• Morgan v Tate & Lyle Ltd
• Bourne v Norwich Crematorium Ltd
• Fawcett Properties Ltd v Buckingham County Council
• Ian Flockton Developments Ltd v Commissioners of Customs and Excise
• Smith v National Coal Board

CONSIDERS

• Finance Act 1973
• Value Added Tax Act 1994

CITES

• Smith v National Coal Board
• Ernst & Young
• Gibbs v Phillipson

[See more]

• The Demerara Electric Company, Ltd v Commissioners of Inland Revenue
• Morgan v Tate & Lyle Ltd
• Ward & Company v Commissioner of Taxes
• Fawcett Properties Ltd v Buckingham County Council

REPORTED OPINION OF in

• JM 1999 RC 3
• [1999] 12 JJC 1701
• JM 1999 RC 3

This document cites

• Commissioners of Customs and Excise v British Railways Board
• Morgan v Tate & Lyle Ltd
• Smith v National Coal Board
• Fawcett Properties Ltd v Buckingham County Council
• Mallalieu v Drummond



See all quotations

• Morgan v Tate & Lyle Ltd
• Fawcett Properties Ltd v Buckingham County Council
• Smith v National Coal Board
• Bentleys, Stokes & Lowless v Beeson
• The Demerara Electric Company, Ltd v Commissioners of Inland Revenue
• MacFisheries (Wholesale and Retail) Ltd v Coventry Corporation
• Property Holding Company Ltd v Clark
• Bourne v Norwich Crematorium Ltd
• Bentleys, Stokes & Lowless v Beeson (HM Inspector of Taxes)
• Ian Flockton Developments Ltd v Commissioners of Customs and Excise
• Bostel Brothers, Ltd v Hurlock
• Commissioners of Customs and Excise v Rosner
• Commissioners of Customs and Excise v Redrow Group Plc
• Gibbs v Phillipson
• Ward & Company v Commissioner of Taxes
• Ernst & Young
• Value Added Tax Act 1994
• Finance Act 1973