E.M.I. Records Ltd v Spillane

Core Citations

CONSIDERS

• Value Added Tax Act 1983 - Articles : SCH-7
• A v HM Treasury

DOES NOT FOLLOW

• Commissioners of Customs and Excise v Hamlin (A. E.) & Company

REFERS TO

• DPP v Ellis
• R v Commissioners of Inland Revenue, ex parte Rossminster Ltd
• Commissioners of Customs and Excise v Harz

APPLIES

• R v Howell (Errol) (pet dis)

REPORTED OPINION OF in

• [1986] BVC 226
• [1986] BTC 5044
• [1986] 2 All ER 1016

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• [1986] 1 WLR 967

NOT APPLIED in

• Robert Tchenguiz and Another v Director of the Serious Fraud Office
• Robert Tchenguiz and Another v Director of the Serious Fraud Office

CITED in

• Thoughtweb Systems Pty Ltd v Loughnan (No 2)
• O Ltd and Z

CONSIDERED in

• Kevin Dooley v The Law Society
• Emirates Park Pty Ltd v Klein & Company Computer Forensics Pty Ltd
• Process Development Ltd v Hogg

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• John David Ariel (as trustee in bankruptcy of Simon Halabi) v Simon Halabi (as executor of the estate of X deceased)

DISTINGUISHED in

• A and Others v B Bank (The Governor and Company of the Bank of England intervening)

This document cites

• Commissioners of Inland Revenue and Another v Rossminster Ltd .; Commissioners of Inland Revenue and Another v AJR Financial Services Ltd .; Commissioners of Inland Revenue and Another v Plummer .; Commissioners of Inland Revenue and Another v Tucker,
• R v Howell (Errol) (pet dis)
• Commissioners of Customs and Excise v Harz
• DPP v Ellis
• Commissioners of Customs and Excise v A. E. Hamlin and Company (A Firm)



See all quotations

• Commissioners of Customs and Excise v Hamlin (A. E.) & Company
• R v Commissioners of Inland Revenue, ex parte Rossminster Ltd
• DPP v Ellis
• A v HM Treasury
• Finance Act 1972
• Value Added Tax Act 1983