Kieran Mullin Ltd v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Edwards (Inspector of Taxes) v Bairstow

APPLIES

• Commissioners of Customs and Excise v Music and Video Exchange Ltd
• Commissioners of Customs and Excise v MacHenrys (Hairdressers) Ltd and MacHenrys (A Firm)

CONSIDERS

• Tribunals and Inquiries Act 1992 - Articles : S-11
• Value Added Tax Act 1994 - Articles : S-1

REPORTED OPINION OF in

• [2003] BVC 511
• [2003] BTC 5455
• [2003] STC 27

APPLIED in

• Ringside Refreshments v Commissioners of Customs and Excise

REFERRED in

• Spearmint Rhino Ventures (UK) Ltd v R & C Commissioners

DISTINGUISHED in

• Joppa Enterprises Limited V. A Decivision Of The Vat Tribunal Sitting On Edinburgh Issued On 30th May 2007 And Communicated To The Appellant On 31 May 2007

CONSIDERED in

• A1 Lofts Ltd v HM Revenue and Customs

This document cites

• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Edwards (Inspector of Taxes) v Bairstow
• Perkins and Another, Assignees of Hughes v Smith
• Commissioners of Customs and Excise v Music and Video Exchange Ltd
• Commissioners of Customs and Excise v Music and Video Exchange Ltd



See all quotations

• Commissioners of Customs and Excise v MacHenrys (Hairdressers) Ltd and MacHenrys (A Firm)
• Adcock qui tam v Gill
• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994
• Value Added Tax Tribunals Rules 1986