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
• Betty Foster (Fashion Sewing) Ltd



See all quotations

• Finance Act 1972
• Tribunals and Inquiries Act 1971
• Value Added Tax Act 1983
• Finance Act 1985
• Tribunals and Inquiries Act 1958
• Moorehead Shipping Pty Ltd v Chief Collector of Taxes [1990]