Khan (trading as Greyhound Dry Cleaners) v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Re H and R (Child Sexual Abuse: Standard of Proof)
• R v Gill (Sewa Singh); R v Gill (Paramjit Singh)
• R v Sang (on Appeal from HM Court of Appeal (Criminal Division))

REFERS TO

• 1st Indian Cavalry Club Ltd and Another v Commissioners of Customs and Excise
• R v Ghosh
• R v Sang

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• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise
• Yau and Others v Customs & Excise
• Ghandi Tandoori Restaurant v Commissioners of Customs and Excise
• R v Secretary of State for the Home Department, ex parte Khawaja
• R v Okafor
• Re H and R (Child Sexual Abuse: Standard of Proof)

DISTINGUISHES

• R v Gill (Stephen lan)

CONSIDERS

• Police and Criminal Evidence Act 1984
• Legal Advice and Assistance (Scope) Regulations 1989
• Value Added Tax Act 1994 - Articles : S-60

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• Finance Act 1986 - Articles : S-14
• Police and Criminal Evidence Act 1984
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-70
• Value Added Tax Act 1994 - Articles : S-61
• Value Added Tax Act 1994 - Articles : S-72
• Human Rights Act 1998

REPORTED OPINION OF in

• [2005] STC 1271
• [2005] BTC 5487
• [2005] BVC 518

APPEAL RESOLVED in

• Khan (trading as Greyhound Dry Cleaners) v Commissioners of Customs and Excise

REVERSED in

• Khan (trading as Greyhound Dry Cleaners) v Commissioners of Customs and Excise

CONSIDERED in

• Ali (trading as Vakas Balti) v HM Revenue and Customs

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• R v Secretary of State for the Home Department, ex parte Khawaja
• Yau and Others v Customs & Excise
• Re H and R (Child Sexual Abuse: Standard of Proof)
• R v Secretary of State for the Home Department, ex parte Khawaja



See all quotations

• R v Okafor
• R v Sang
• R v Gill (Sewa Singh); R v Gill (Paramjit Singh)
• R v Ghosh
• R v Sang (on Appeal from HM Court of Appeal (Criminal Division))
• Re H and R (Child Sexual Abuse: Standard of Proof)
• Ghandi Tandoori Restaurant v Commissioners of Customs and Excise
• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise
• Han and Yau t/a Murdishaw Supper Bar and Others v Commissioners of Customs and Excise
• R v Gill (Stephen lan)
• 1st Indian Cavalry Club Ltd and Another v Commissioners of Customs and Excise
• Gandhi Tandoori Restaurant
• Police and Criminal Evidence Act 1984
• Finance Act 1986
• Value Added Tax Act 1994
• Value Added Tax Tribunals Rules 1986
• Legal Advice and Assistance (Scope) Regulations 1989
• The Queen v Secretary of State for Trade and Industry, ex parte Broadcasting, Entertainment, Cinematographic and Theatre Union (BECTU).
• Marguerite Johnston v Chief Constable of the Royal Ulster Constabulary.
• Human Rights Act 1998
• Internationale Handelsgesellschaft MBH v Einfuhr-und-Vorratsstelle fur getreide und Futtermittel (Solange I) (Case 11/70)