Queenspice Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-73

REFERS TO

• Courts Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Pegasus Birds Ltd
• The Commissioners For Her Majesty's Revenue And Customs V. A Decision Of The Vat And Duties Tribunal (the Raj Restaurant And Others)

CITES

• Van Boeckel v Commissioners of Customs and Excise
• Akbar v Commissioners of Customs and Excise
• Buttigieg and Another t/a The Cottage Café

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APPLIES

• House (t/a P & J Autos) v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2011] STC 1457
• [2011] BVC 1623

CITED in

• TC03554: Leigh Day (formerly Leigh Day & Co) (A Firm)

This document cites

• Commissioners of Customs and Excise v Pegasus Birds Ltd
• Courts Plc v Commissioners of Customs and Excise
• House (t/a P & J Autos) v Commissioners of Customs and Excise
• The Commissioners For Her Majesty's Revenue And Customs V. A Decision Of The Vat And Duties Tribunal (the Raj Restaurant And Others)
• House (t/a P & J Autos) v Commissioners of Customs and Excise



See all quotations

• Akbar v Commissioners of Customs and Excise
• House (t/a P & J Autos) v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise
• Queenspice Ltd
• Buttigieg and Another t/a The Cottage Café
• Finance Act 2001
• Value Added Tax Act 1994
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• The Tribunal Procedure (Upper Tribunal) Rules 2008