R v The Commissioners of Customs and Excise ex parte Emu Tabac Sarl The Man in Black Ltd John Anthony Cunningham

Core Citations

CONSIDERS

• HP Bulmer Ltd v Bollinger SA
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Furniss v Dawson; Murdoch v Dawson

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• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue

This document cites

• Furniss v Dawson; Murdoch v Dawson
• HP Bulmer Ltd v Bollinger SA
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory



See all quotations

• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Furniss v Dawson; Murdoch v Dawson
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Excise Duties (Personal Reliefs) Order 1992
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Council Directive of 28 May 1969 on the harmonisation of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel (69/169/EEC)