Van Boeckel v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Finance Act 1972 - Articles : S-31

APPLIES

• Argosy Company Ltd v Inland Revenue Commissioner

REFERRED in

• Hope v Ireland and Others
• The Commissioners for HM Revenue and Customs v Parul Keshavlal Malde
• Khan (trading as Greyhound Dry Cleaners) v Commissioners of Customs and Excise

[See more]

• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise
• Spillane v Commissioners of Customs and Excise

CONSIDERED in

• Farnocchia and Another v Commissioners of Customs and Excise
• Hope v Revenue and Customs Commissioners
• Viera Ltd v Revenue Commissioners

[See more]

• Hossain v Commissioners of Customs and Excise
• Veysel & Sukran Koca v The Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Pegasus Birds Ltd
• Dr Gul-nawaz Khan Akbar Others Commissioners of Customs and Excise
• Mcnicholas Construction Company Ltd v Commissioners of Customs and Excise
• Pegasus Birds Ltd v HM Customs and Excise
• Elias Gale Racing v Hm Commissioners of Customs and Excise
• Majid and Partners v The Commissioners of Customs Amd Excise
• Majid and Partners v The Commissioners of Customs Amd Excise
• Marios and Androulla Georgiou and Another (Plaintiffs/Appellants) v The Commissioners of Customs and Excise (Defendants/Respondent)
• Mohammed Hafizar Rahman T/a Khayam Restaurant v The Commissioner of Customs and Excise
• Commissioners of Customs and Excise v Pegasus Birds Ltd
• Bikeworld Ltd v Director-General of the Mauritius Revenue Authority
• Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise
• Kevin Thomas Brown (Liquidator of Shahi Tandoori Restaurant Ltd) v Abdul Monnan Bashir
• Mcnicholas Construction Company Ltd v Commissioners of Customs and Excise
• Le Bistro Ltd v Commissioner of Inland Revenue et Al
• Stewarts Hardware v Commissioner of General Consumption Tax ; Dominion House Ltd v Commissioner of General Consumption Tax [Consolidated Suits]
• Saturn Sales Ltd v Commissioner General Tax Administration Jamaica
• Boyce v The Attorney General
• Menolly Homes Ltd v Appeal Commissioners & Revenue Commissioners
• Digital Auto Imports Ltd v The Commissioner General of Tax Administration Jamaica
• Koca v Commissioners of Customs and Excise
• Murat v Commissioners of Customs and Excise

APPROVED in

• Dwyer Property Ltd v Commissioners of Customs and Excise

CITED in

• Queenspice Ltd v HM Revenue and Customs
• Bi-Flex (Caribbean) Ltd v Inland Revenue Board
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)

[See more]

• Vieira Ltd v The Revenue Commissioners
• TC03671: Raj Cuisine (Kells) Ltd
• TC03497: C A Dobney
• HM Revenue & Customs Commissioners v John Patrick Walsh
• Sitar Tandoori Restaurant v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v The Post Office

APPLIED in

• Mithras (Wine Bars) Ltd v HM Revenue and Customs
• Georgiou and another (trading as Marios Chippery) v Customs and Excise Commissioners
• Henderson (t/a Tony's Fish and Chip Shop) v Commissioners of Customs and Excise

[See more]

• Rahman (trading as Khayam Restaurant) v Commissioners of Customs and Excise (No 2)
• Akbar v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1981] 2 All ER 505
• [1981] STC 290
• [1980] BVC 378

FOLLOWED in

• Majid & Partners v Commissioners of Customs and Excise
• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise

This document cites

• Argosy Company Ltd v Inland Revenue Commissioner
• Finance Act 1972
• Taxes Management Act 1970