Spillane v Commissioners of Customs and Excise

Core Citations

RESUELVE RECURSO

• Spillane v Commissioners of Customs and Excise

CONSIDERS

• Value Added Tax Act 1983
• Commissioner of IncomeTax, United and Central Provinces v Badridas Ramari Shop
• Grange (S. J.) Ltd v Commissioners of Customs and Excise

REFERS TO

• Commissioners of Customs and Excise v International Language Centres Ltd
• Schlumberger Inland Services Inc. v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise

AFFIRMS

• Spillane v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1989] BVC 245
• [1990] STC 212

CITED in

• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)

REFERRED in

• Commissioners of Customs and Excise v The Post Office

CONSIDERED in

• The Commissioners of Customs and Excise v The Post Office
• Pegasus Birds Ltd v HM Customs and Excise
• Commissioners of Customs and Excise v Pegasus Birds Ltd

This document cites

• Grange (S. J.) Ltd v Commissioners of Customs and Excise
• Commissioner of IncomeTax, United and Central Provinces v Badridas Ramari Shop
• Spillane v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v International Language Centres Ltd



See all quotations

• Schlumberger Inland Services Inc. v Commissioners of Customs and Excise
• Value Added Tax Act 1983
• Value Added Tax (General) Regulations 1980
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]