Odhams Leisure Group Ltd v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Value Added Tax Act 1983
• British Railways Board v Coustoms and Excise Commissioners

DISTINGUISHES

• Betty Foster (Fashion Sewing) Ltd
• Esso Petroleum Company Ltd v Ministry of Labour

REFERS TO

• Cozens v Brutus
• Commissioners of Customs and Excise v British Airways Plc

REPORTED OPINION OF in

• [1992] BVC 11
• [1992] BTC 5033
• [1992] STC 332

CITED in

• Portland Gas Storage Ltd v Revenue and Customs Comrs
• Bedale Golf Club Ltd v Revenue and Customs Commissioners

This document cites

• British Railways Board v Coustoms and Excise Commissioners
• Esso Petroleum Company Ltd v Ministry of Labour
• Cozens v Brutus
• Commissioners of Customs and Excise v British Airways Plc
• Morgan (trading as Parochial Church Council of Emmanuel Church, Northwood, Middlesex)



See all quotations

• Odhams Leisure Group Ltd
• British Airways Plc v Commissioners of Customs and Excise
• Betty Foster (Fashion Sewing) Ltd
• Finance Act 1972
• Value Added Tax Act 1983
• Finance Act 1985
• Tribunals and Inquiries Act 1958
• Tribunals and Inquiries (Value Added Tax Tribunals) Order 1972
• Import Duties (Temporary Exemptions) (No. 19) Order 1972