R v Commissioners of Customs and Excise, ex parte Kay & Company Ltd and Another and other appeals

Core Citations

REPORTED OPINION OF in

• [1997] BTC 5010

APPEAL RESOLVED in

• R v Commissioners of Customs and Excise, ex parte Kay & Company Ltd and Another and other appeals

This document cites

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• R v Humphrys
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Sennar, The (No. 2) (Merawi)



See all quotations

• Thrasyvoulou v Secretary of State for the Environment;; Oliver and Others v Secretary of State for the Environment and another
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Carl-Zeiss-Stiftung v Rayner & Keeler Ltd and Others (Original Appeal) and Rayner & Keeler Ltd and Others v Courts and Others (Cross Appeal)
• Mills v Cooper
• Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Commissioners of Customs and Excise v Next Plc; Commissioners of Customs and Excise v Grattan Plc
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• Re Potco Realisations Ltd; R v Commissioners of Customs and Excise, ex parte Richmond and Another
• R v Secretary of State for the Environment, ex parte Hackney London Borough Council
• Commissioners of Customs and Excise v Arnold
• Huntly (Marchioness) v Gaskell
• Green v Hampshire County Council
• John Dee Ltd v Commissioners of Customs and Excise
• Income and Corporation Taxes Act 1988
• Value Added Tax Act 1994
• Finance Act 1989
• Provisional Collection of Taxes Act 1968
• Local Government, Planning and Land Act 1980
• Taxes Management Act 1970