Pegasus Birds Ltd v Commissioners of Customs and Excise (No 2)

Core Citations

REFERRED in

• ERF Ltd v R & C Commissioners
• Lithuanian Beer Ltd v Revenue and Customs Commissioners
• DCM (Optical Holdings) Ltd v Commissioners for HM Revenue and Customs

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• Commissioners of Customs and Excise v DFS Furniture Company Ltd (No 2)

REPORTED OPINION OF in

• [2000] STC 91
• [10/02/2000] TLR 4
• [2000] BVC 68

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• [2000] BTC 5036

CONSIDERED in

• Commissioners of Customs and Excise v Pegasus Birds Ltd
• Commissioners of Customs and Excise v DFS Furniture Company Ltd (No 2)
• Commissioners of Customs and Excise v Pegasus Birds Ltd

This document cites

• R v Newton (Robert John)
• Commissioners of Customs and Excise v The Post Office
• Heyfordian Travel Ltd
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)
• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise



See all quotations

• Classicmoor Ltd
• Cumbrae Properties (1963) Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Finance Act 1972