Potter (t/a P & R Potter Wholesale) v Commissioners of Customs and Excise

Core Citations

REPORTED OPINION OF in

• [1985] STC 45

REFERRED in

• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• Commissioners of Customs and Excise v Redrow Group Plc
• Cronin (t/a Cronin's Driving School) v Commissioners of Customs and Excise

[See more]

• Allied Carpets Group Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Reed Personnel Services Ltd

APPLIED in

• Commissioners of Customs and Excise v Music and Video Exchange Ltd
• Commissioners of Customs and Excise v MacHenrys (Hairdressers) Ltd and MacHenrys (A Firm)

CONSIDERED in

• The Commissioners of Customs and Excise v Reed Personnel Services Ltd
• The Commissioners of Customs and Excise v Redrow Group Plc
• Allied Carpets Plc v HM Commissioners of Customs and Excise

[See more]

• Dr Gul-nawaz Khan Akbar Others Commissioners of Customs and Excise
• Umbro International Ltd v HM Revenue and Customs
• Durham Aged Mineworkers Homes Association v Commissioners of Customs and Excise
• Frederick George Carless v Commissioner of Customs & Excise

REVERSED in

• Durham Aged Mineworkers Homes Association v Commissioners of Customs and Excise

CITED in

• Phillip Drakard Trading Ltd v Commissioners of Customs and Excise
• Committee of Directors of Polytechnics v Commissioners of Customs and Excise