Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)

Core Citations

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CONSIDERS

• Value Added Tax Act 1994
• Cumbrae Properties (1963) Ltd v Commissioners of Customs and Excise
• Lazard Brothers & Company v Midland Bank Ltd

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• R v Newton (Robert John)

REFERS TO

• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd

CITES

• Commissioners of Customs and Excise v The Post Office
• Mervyn Conn Organisation Ltd
• Parekh v Commissioners of Customs and Excise

[See more]

• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
• Spillane v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise

APPLIES

• John Dee Ltd v Commissioners of Customs and Excise

FOLLOWS

• Associated Provincial Picture Houses Ltd v Wednesbury Corporation

APPROVES

• Heyfordian Travel Ltd

REPORTED OPINION OF in

• [1999] STC 95
• [1999] BVC 56
• [1999] BTC 5003

APPLIED in

• Lithuanian Beer Ltd v Revenue and Customs Commissioners

CONSIDERED in

• Pegasus Birds Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Pegasus Birds Ltd

CITED in

• TC03823 Temple Retail Ltd

REFERRED in

• DCM (Optical Holdings) Ltd v Commissioners for HM Revenue and Customs

This document cites

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• Lazard Brothers & Company v Midland Bank Ltd
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• R v Newton (Robert John)
• Commissioners of Customs and Excise v The Post Office
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation



See all quotations

• Parekh v Commissioners of Customs and Excise
• Heyfordian Travel Ltd
• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
• Mervyn Conn Organisation Ltd
• Van Boeckel v Commissioners of Customs and Excise
• Spillane v Commissioners of Customs and Excise
• Cumbrae Properties (1963) Ltd v Commissioners of Customs and Excise
• John Dee Ltd v Commissioners of Customs and Excise