Ringside Refreshments v Commissioners of Customs and Excise

Core Citations

REFERS TO

• Potter and Another. (trading as P. & R Potter Wholesale) v Commissioners of Customs and Excise
• Burrell (t/a The Firm) v Commissioners of Customs and Excise

APPLIES

• Kieran Mullin Ltd v Commissioners of Customs and Excise

CONSIDERS

• Tribunals and Inquiries Act 1992 - Articles : S-11

REPORTED OPINION OF in

• [2004] BVC 325
• [2004] BTC 5265

REFERRED in

• Spearmint Rhino Ventures (UK) Ltd v R & C Commissioners
• A1 Lofts Ltd v HM Revenue and Customs

DISTINGUISHED in

• Joppa Enterprises Limited V. A Decivision Of The Vat Tribunal Sitting On Edinburgh Issued On 30th May 2007 And Communicated To The Appellant On 31 May 2007

This document cites

• Kieran Mullin Ltd v Commissioners of Customs and Excise
• Edwards (Inspector of Taxes) v Bairstow
• Potter and Another. (trading as P. & R Potter Wholesale) v Commissioners of Customs and Excise
• Burrell (t/a The Firm) v Commissioners of Customs and Excise
• Tribunals and Inquiries Act 1992



See all quotations

• Value Added Tax Act 1994