R v The Commissioners of Customs and Excise and Another

Core Citations

CONSIDERS

• Maunsell v Olins
• Yamashita-Shinnihon Steamship Company Ltd v L'Office Cherifien des Phosphates and Unitramp SA
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)

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• R v Humphrys
• R v Commissioners of Customs and Excise ex parte Kay and Company ; R v Same, ex parte Rayner and Keeler ; R v Same, ex parte Allied Domecq Plc ; R v Same, ex parte the Wardens and Commonality of the Mystery of Mercers of the City of London ; R v Same, ex parte Colaingrove Ltd ; R v Same, ex parte Greenlee Group Plc ; R v Same, ex parte National Provident Institution ; R v Same ex parte Association of Optometrists
• Henderson v Henderson. [HIGH COURT of CHANCERY]
• Commissioners of Customs and Excise v Arnold
• Secretary of State for Social Security and Another v Tunnicliffe
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)

CONSIDERS

• Provisional Collection of Taxes Act 1968
• Finance Act 1997
• Value Added Tax Act 1994 - Articles : S-80

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• Finance Act 1997 - Articles : S-47
• Value Added Tax Act 1994 - Articles : S-83
• Interpretation Act 1978 - Articles : S-16
• Value Added Tax Act 1994 - Articles : S-4

This document cites

• Maunsell v Olins
• R v Humphrys
• Yamashita-Shinnihon Steamship Company Ltd v L'Office Cherifien des Phosphates and Unitramp SA
• Henderson v Henderson. [HIGH COURT of CHANCERY]
• Secretary of State for Social Security and Another v Tunnicliffe



See all quotations

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Commissioners of Customs and Excise v Arnold
• R v Commissioners of Customs and Excise ex parte Kay and Company ; R v Same, ex parte Rayner and Keeler ; R v Same, ex parte Allied Domecq Plc ; R v Same, ex parte the Wardens and Commonality of the Mystery of Mercers of the City of London ; R v Same, ex parte Colaingrove Ltd ; R v Same, ex parte Greenlee Group Plc ; R v Same, ex parte National Provident Institution ; R v Same ex parte Association of Optometrists
• Value Added Tax Act 1994
• Provisional Collection of Taxes Act 1968
• Interpretation Act 1978
• Finance Act 1997
• Value Added Tax Regulations 1995
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)