Yau and Others v Customs & Excise

Core Citations

CONSIDERS

CONSIDERS

• Finance Act 1972
• Finance Act 1986
• Engel and Others

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• Human Rights Act 1998 - Articles : SCH-1
• Finance Act 1994 - Articles : S-8
• Value Added Tax Act 1994 - Articles : S-60
• Value Added Tax Act 1994
• Finance Act 1994
• Value Added Tax Act 1994 - Articles : S-73
• Value Added Tax Act 1994 - Articles : S-70
• Value Added Tax Act 1994 - Articles : S-72
• Human Rights Act 1998
• Human Rights Act 1998 - Articles : S-1
• Human Rights Act 1998 - Articles : S-2
• Human Rights Act 1998 - Articles : S-3
• Finance Act 1985
• Finance Act 1994 - Articles : S-13
• Taxes Management Act 1970
• Value Added Tax Act 1994 - Articles : S-61
• Value Added Tax Act 1994 - Articles : S-69
• Police and Criminal Evidence Act 1984
• Finance Act 1985 - Articles : S-13
• Value Added Tax Act 1994 - Articles : S-63
• Human Rights Act 1998 - Articles : S-6

REFERS TO

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• 1st Indian Cavalry Club Ltd and Another v Commissioners of Customs and Excise
• Campbell and Fell v United Kingdom

APPLIES

• ÖZTÜRK v. GERMANY (ARTICLE 50)

REFERRED in

• R v Gill (Stephen lan)
• Wilson v The Independent Adjudicator and Another
• Pipe v The Commissioners for H M HM Revenue and Customs

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• Khan (trading as Greyhound Dry Cleaners) v Commissioners of Customs and Excise
• Umaad Butt v The Commissioners for HM Revenue and Customs
• R (G) v X School Governors & Y City Council
• Ali (trading as Vakas Balti) v HM Revenue and Customs
• R (Hoverspeed Ltd) v Commissioners of Customs and Excise; R (on the application of Andrews) v Commissioners of Customs and Excise
• International Transport Roth GmbH and Others v Secretary of State for the Home Department
• Secretary of State for the Home Department v MB [House of Lords
• NAPP Pharmaceutical Holdings Ltd v Director-General of Fair Trading

CONSIDERED in

• Soteriou v Ultrachem Ltd
• Pipe v Commissioners for HMR & C
• International Transport Roth Gmbh & Others v The Home Office

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• R (POW Trust and Another) v Chief Executive and Registrar of Companies and Another
• R Ryan Wilson v The Independent Adjudicator The Secretary of State for Justice (Interested Party)
• R (Fleurose) v Financial Services Authority
• Principal and Fellows of Newnham College v HM Revenue and Customs
• Commissioners for HMRC v Khawaja
• R (Uttley) v Secretary of State for the Home Department
• R v Roger George Doncaster
• Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd
• R (v) v Independent Appeal Panel for Tom Hood School
• R (West) v Parole Board
• Capital One Developments Ltd v Commissioners of Customs and Excise
• Khan (trading as Greyhound Dry Cleaners) v Commissioners of Customs and Excise

CITED in

• Revenue and Customs Commissioners v O'Rorke
• Gold Nuts Ltd and Others v The Commissioners for HM Revenue & Customs
• Lord Saville of Newdigate v Toby Harnden

[See more]

• In the matter of an Application Under Section 36 of The Inquiries Act 2005 and In the matter of Ian Paisley
• TC03616: Umaad Butt
• The Commissioners for HM Revenue and Customs v Parul Keshavlal Malde
• R (McCann) v Manchester Crown Court

APPLIED in

• R (v) v Independent Appeal Panel for Tom Hood School
• HM Revenue and Customs v Khawaja

REPORTED OPINION OF in

• [2001] 4 All ER 687
• [2001] STC 1188
• [2001] 1 WLR 2253

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales - Article 6
• 1st Indian Cavalry Club Ltd and Another v Commissioners of Customs and Excise
• Police and Criminal Evidence Act 1984
• Finance Act 1986
• Value Added Tax Act 1994



See all quotations

• Finance Act 1972
• Finance Act 1994
• Taxes Management Act 1970
• Finance Act 1985
• Value Added Tax Tribunals Rules 1986
• Human Rights Act 1998
• ÖZTÜRK v. GERMANY (ARTICLE 50)
• Engel and Others
• Campbell and Fell v United Kingdom
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]