Rayner & Keeler Ltd v Commissioners of Customs and Excise

Core Citations

REFERS TO

• Commissioners of Customs and Excise v British Airways Plc
• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise

CITES

• British Railways Board v Customs and Excise Commissioners
• Commissioners of Customs and Excise v Scott

FOLLOWS

• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1994] STC 724
• [1994] BVC 194
• [1994] BTC 5196

CITED in

• Commissioners of Customs and Excise v Jeffs and Another

REFERRED in

• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Virgin Atlantic Airways Ltd v Commissioners of Customs and Excise

CONSIDERED in

• Commissioners of Customs and Excise Leightons Ltd and Another Eye Tech Opticians No I and Another

This document cites

• British Railways Board v Coustoms and Excise Commissioners
• Commissioners of Customs and Excise v British Airways Plc
• British Airways Plc v Commissioners of Customs and Excise
• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise



See all quotations

• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Scott
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• British Railways Board v Customs and Excise Commissioners
• Value Added Tax Act 1983
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.