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Customs and Excise Commissioners v Pegasus Birds Ltd   flag  104

[2004] EWCA Civ 1015
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
27th July, 2004

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Abdullah Ibrahim v Revenue & Customs [2014] UKFTT 81 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jan 2014 BAILII flag
Adspec Ltd v Revenue & Customs (Procedure) [2022] UKFTT 285 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2022 BAILII flag
Ahmad v HMRC [2019] UKFTT 682 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2019 BAILII flag 2
Alexander Ross v Revenue & Customs [2014] UKFTT 1004 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2014 BAILII flag
Ali (t/a Vakas Balti) v Revenue & Customs [2006] EWHC 23 (Ch) High Court of England and Wales United Kingdom - England and Wales 23 Jan 2006 BAILII flag 2
Alway Sheet Metal [2017] UKFTT 198 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Feb 2017 BAILII flag 4
Ansar Ali t/a Indian Voojan v HMRC [2020] UKFTT 70 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2020 BAILII flag 1
Aslam v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs) [2017] UKFTT 860 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Dec 2017 BAILII flag
Award Drinks Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2018] UKFTT 570 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Oct 2018 BAILII flag
Award Drinks Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2018] UKFTT 632 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Oct 2018 BAILII flag 1
Awards Drinks v HMRC [2021] EWCA Civ 1235 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Aug 2021 BAILII flag 4
Baig v Revenue & Customs (VAT - assessments - 20 year time limit) [2020] UKFTT 318 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Aug 2020 BAILII flag 1
Best Buy Communications Ltd v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) [2017] UKFTT 653 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2017 BAILII flag
BOBBY KHAN ENTERPRISES LTD v Revenue & Customs (INCOME TAX AND VAT - Undeclared purchases - assessments and closure notices) [2022] UKFTT 236 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Aug 2022 BAILII flag
Boggeln (t/a Divine Fireplaces) v Customs and Excise [2005] UKVAT V18965 VAT & Duties Tribunals United Kingdom 9 Mar 2005 BAILII flag
BUPA Purchasing Ltd v HM Revenue and Customs [2005] EWHC 2117 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Oct 2005 BAILII flag 2
Byrne v Revenue and Customs (CLOSURE NOTICES - records - burden of proof) [2023] UKFTT 293 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2023 BAILII flag
CHEON FAT Ltd v Revenue & Customs (CORPORATION TAX - discovery assessments and closure notice for suppressed cash sales) [2024] UKFTT 180 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Feb 2024 BAILII flag
Chestnutt (t/a Chestnutt Animal Feeds) v Revenue & Customs [2005] UKVAT(Excise) E00893 VAT & Duties Tribunals United Kingdom 12 Jul 2005 BAILII flag
Christopher Dockett v Revenue & Customs [2012] UKFTT 727 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Nov 2012 BAILII flag
Co Registrations Online Ltd v Revenue & Customs [2008] UKVAT V20765 VAT & Duties Tribunals United Kingdom 7 Aug 2008 BAILII flag
Commissioners for His Majesty's Revenue and Customs v Malde [2023] EWHC 1188 (Ch) High Court of England and Wales United Kingdom - England and Wales 19 May 2023 BAILII flag 1
Conditionaire Energy Savers Ltd v Revenue And Customs (VAT - Failure to keep documents necessary to verify returns) [2023] UKFTT 977 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Nov 2023 BAILII flag
Convery v Revenue & Customs (VAT : best judgment assessments) [2020] UKFTT 196 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Apr 2020 BAILII flag
Couldwell Concrete Flooring Ltd v HMRC [2016] UKFTT 776 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2016 BAILII flag 2
Crutchley (t/as Victoria's Hair and Beauty) v Revenue & Customs (VAT - inaccurate prime records) [2020] UKFTT 15 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jan 2020 BAILII flag
Cussens v Revenue & Customs (Income tax - fair inferences) [2019] UKFTT 543 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Aug 2019 BAILII flag
Dale Global Ltd v HMRC [2018] UKFTT 363 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jun 2018 BAILII flag 5
Daly v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2020] UKFTT 281 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jun 2020 BAILII flag
Dean Boyce v The Attorney General of Belize - Supreme Court Claim [2012] BZSC 9 Belize Supreme Court Belize 29 Feb 2012 CommonLII flag
Doherty (trading as DandL Contracts) v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) [2016] UKFTT 672 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Oct 2016 BAILII flag
Doherty v Revenue & Customs [2009] UKFTT 56 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Apr 2009 BAILII flag
Edgell v Revenue & Customs (VAT - REGISTRATION : Late) [2018] UKFTT 710 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2018 BAILII flag
Elmpine Developments Ltd v Revenue & Customs (Construction Industry Scheme) [2020] UKFTT 351 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Sep 2020 BAILII flag
Endeavour Strategic Developments LLP v Revenue & Customs (VAT - denial of input tax) [2021] UKFTT 93 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2021 BAILII flag
Exotic Spice (Sportborough) Ltd v Revenue & Customs (CORPORATION TAX AND VALUE ADDED TAX - assessments) [2019] UKFTT 661 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Oct 2019 BAILII flag
Farhana Weerasinghe v Revenue & Customs [2013] UKFTT 144 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2013 BAILII flag
Foneshops Ltd v HMRC [2015] UKFTT 410 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2015 BAILII flag 16
Freedom Recycling Ltd v Revenue and Customs (EXCISE DUTY - goods held outside a duty suspension arrangement) [2024] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 May 2024 BAILII flag
Fresh Sandwich Bar v Revenue & Customs [2011] UKFTT 198 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Mar 2011 BAILII flag
FW Services Ltd [2020] UKFTT 143 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Mar 2020 BAILII flag 1
Golden Cube Ltd [2018] UKFTT 488 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Aug 2018 BAILII flag 2
Good Choice 2016 Ltd v Revenue and Customs (VAT - suppression of purchases, inferred suppression of sales - presumption of continuity) [2024] UKFTT 544 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2024 BAILII flag
Heatley (t/a AGH Shopfitting) v Customs and Excise [2004] UKVAT V18836 VAT & Duties Tribunals United Kingdom 3 Nov 2004 BAILII flag
Homsub Ltd v Revenue & Customs (VAT - Best Judgment - Flawed methodology) [2019] UKFTT 536 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2019 BAILII flag
Hurst v Revenue & Customs [2006] UKVAT V19546 VAT & Duties Tribunals United Kingdom 10 Apr 2006 BAILII flag
Hussein v Revenue & Customs [2014] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2014 BAILII flag 1
Jelly Vine Productions Ltd v Revenue and Customs (PROCEDURE - application for preliminary issues hearing) [2024] UKFTT 562 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jun 2024 BAILII flag
JIN FU CHINESE TAKEAWAY Ltd v Revenue & Customs (VAT/CORPORATION TAX - whether sales suppressed - yes) [2022] UKFTT 191 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 May 2022 BAILII flag
John Ebrill v Revenue & Customs [2012] UKFTT 240 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Apr 2012 BAILII flag
Johngir v Revenue And Customs (VAT - penalty - personal liability notices) [2024] UKFTT 274 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
Khan v Revenue and Customs [2006] EWCA Civ 89 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2006 BAILII flag 35
Kishore v HMRC [2018] UKFTT 759 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag 2
Knutsford Business Services v Revenue & Customs (VAT - REGISTRATION : Compulsory) [2015] UKFTT 674 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Dec 2015 BAILII flag
La Belle Vie Ltd v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) [2017] UKFTT 433 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2017 BAILII flag
Lancer Scott Ltd v Revenue and Customs (VAT - when did HMRC have sufficient evidence to issue an assessment) [2024] UKFTT 545 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jun 2024 BAILII flag
Lancers Restaurant Ltd v The Commissioners for Revenue & Customs [2009] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Dec 2009 BAILII flag
Lok v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) [2017] UKFTT 169 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2017 BAILII flag 1
Loughshore Autos Ltd v Revenue and Customs (Excise Duty Hydrocarbon Oil - (See also Excise Restoration of Vehicle) : Assessment) [2016] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2016 BAILII flag
M & K Wine Bars (Banks) v Customs and Excise [2004] UKVAT V18821 VAT & Duties Tribunals United Kingdom 29 Oct 2004 BAILII flag
MANGIO LTD v Revenue & Customs (VAT - VATA 1994, section 73 - food and drink for take-away, eat-in, and deliveries) [2022] UKFTT 111 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2022 BAILII flag
Matthew Hodges v HMRC [2015] UKFTT 227 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 May 2015 BAILII flag 1
Matthew John McAllister v Revenue & Customs [2014] UKFTT 875 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Sep 2014 BAILII flag
MAXXIM RESIDENTIAL DESIGN LTD v Revenue & Customs (VAT - appeal against assessments - assessments for earlier years made outside statutory time limit) [2023] UKFTT 474 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2023 BAILII flag
McCowan (t/a Crystal Windows) v Revenue & Customs [2009] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jun 2009 BAILII flag
McQuaid v Revenue and Customs (Excise Duty : rebated fuel in road vehicles) [2017] UKFTT 654 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Aug 2017 BAILII flag
MFS Fuel Supplies Ltd v Revenue & Customs [2015] UKFTT 456 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Sep 2015 BAILII flag
Michael Rangos v Revenue & Customs [2015] UKFTT 262 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2015 BAILII flag
Mitchells Agritrials Ltd v Revenue & Customs [2006] UKVAT V19913 VAT & Duties Tribunals United Kingdom 29 Nov 2006 BAILII flag
Mithras (Wine Bars) Ltd v Revenue & Customs [2010] UKFTT 622 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2010 BAILII flag
Mohammed Alam v Revenue and Customs [2005] UKVAT V19390 VAT & Duties Tribunals United Kingdom 14 Dec 2005 BAILII flag
Morris Young (Perth) Ltd v Revenue & Customs [2007] UKVAT(Excise) E01032 VAT & Duties Tribunals United Kingdom 12 Mar 2007 BAILII flag
Mr A Ouerradi v The Commissioners for Revenue & Customs [2009] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Dec 2009 BAILII flag
Mr J and Mrs Buttigieg (t/a The Cottage Cafe v Revenue & Customs [2008] UKVAT V20707 VAT & Duties Tribunals United Kingdom 6 Jun 2008 BAILII flag
Nasir v Revenue & Customs (application for late appeal - [2020] UKFTT 455 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Nov 2020 BAILII flag
New Claire Wine Ltd v Revenue And Customs (VAT and CORPORATION TAX - admissibility of documents derived from a server as evidence) [2024] UKFTT 14 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jan 2024 BAILII flag
NHS Lothian Health Board v Revenue and Customs (VAT - INPUT TAX : Apportionment) [2017] UKFTT 522 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2017 BAILII flag 1
Oaks (Gatley) Ltd v Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - whether public law issues relevant to an appeal) [2024] UKFTT 594 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jul 2024 BAILII flag
Omar v Customs and Excise [2004] UKVAT V18888 VAT & Duties Tribunals United Kingdom 29 Dec 2004 BAILII flag
Pathmanathan v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2018] UKFTT 533 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Sep 2018 BAILII flag
Peter Devine v Revenue & Customs [2014] UKFTT 855 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2014 BAILII flag
Quality Convenience Store Ltd v Revenue And Customs (VAT and Corporation Tax - HMRC assessments to both based on their view that the appellant had supressed) [2022] UKFTT 207 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jun 2022 BAILII flag
Raj Cuisine (Kells) Ltd v Revenue & Customs [2014] UKFTT 545 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jun 2014 BAILII flag
Rasul v Revenue & Customs (VAT) [2015] UKFTT 352 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2015 BAILII flag 1
Raymond Brown v Revenue & Customs [2014] UKFTT 302 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2014 BAILII flag
Robert John Vaughan v Revenue & Customs [2012] UKFTT 195 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Mar 2012 BAILII flag
Ronald Hull Junior Ltd v HMRC [2016] UKFTT 525 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2016 BAILII flag 4
Royal British Legion (Llandough & Leckwith) Club Ltd v Revenue & Customs [2013] UKFTT 393 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2013 BAILII flag
RPS Health in Business Ltd, RPS Consulting Services Ltd v Revenue & Customs (VAT - occupational health services) [2020] UKFTT 150 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2020 BAILII flag
Sirpal Trading Co Ltd v Customs and Excise [2005] UKVAT V19031 VAT & Duties Tribunals United Kingdom 19 Apr 2005 BAILII flag
Star Services Oxford Ltd v Revenue And Customs (VAT - lease rental invoices) [2022] UKFTT 291 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2022 BAILII flag
STARZ TRADERS Ltd v Revenue & Customs (VAT - appeal against assessments based on allegedly unexplained deposits in a bank account) [2022] UKFTT 89 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2022 BAILII flag
Subway (Staines Central) Ltd v Revenue & Customs (VAT - assessment - standard rated sales incorrectly recorded as zero rated) [2020] UKFTT 468 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2020 BAILII flag
T Singh Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 37 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2009 BAILII flag
Thomas O Rourke t/a Southgates UK [2018] UKFTT 70 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2018 BAILII flag 1
Timothy Lock v Revenue & Customs (VAT - Input tax - disallowed - best judgement assessments) [2021] UKFTT 277 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2021 BAILII flag
TOWARDS ZERO FOUNDAITON (formerly GLOBAL NEW CAR ASSESSMENT PROGRAMME) v Revenue & Customs (VAT: charitable body undertaking paid for and free crash tests) [2022] UKFTT 226 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jul 2022 BAILII flag
Upiter Asset Management Group Ltd v Revenue & Customs (VALUE ADDED TAX - supplies of management services made between two VAT groups) [2021] UKFTT 96 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2021 BAILII flag 2
V19116 Nationwide Joinery Contractors Ltd v Revenue and Customs [2005] UKVAT V19116 VAT & Duties Tribunals United Kingdom 14 Jun 2005 BAILII flag
VWFS [2017] UKSC 26 United Kingdom Supreme Court United Kingdom 5 Apr 2017 BAILII flag 4
W J Black & Co v Revenue & Customs [2011] UKFTT 330 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 May 2011 BAILII flag
Whitfield v Revenue and Customs (VAT - ASSESSMENTS : Best judgment : Rev 1) [2016] UKFTT 685 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Oct 2016 BAILII flag
Wholesale Clearance UK Ltd v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) [2016] UKFTT 252 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Apr 2016 BAILII flag
Withington KFC Services Ltd v Revenue and Customs Commissioners [2020] UKFTT 319 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Aug 2020 BAILII flag 3

Legislation Cited

Legislation Name Provision
1994 Act s73, s83, s84

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Argosy Co v IRC [1971] UKPC 5; [1971] 1 WLR 514 Privy Council United Kingdom 8 Feb 1971 BAILII flag 16
Bi-Flex Caribbean Ltd v Board of Inland Revenue [1990] UKPC 35; (1990) 63 Tax Cas 515 Privy Council United Kingdom 23 Jul 1990 BAILII flag 70
CEL Group Ltd v Nedlloyd Lines UK Ltd [2002] EWCA Civ 1716 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2002 BAILII flag 4
Harley Development Inc v Commissioner of Inland Revenue [1996] 1 WLR 727 United Kingdom circa 1996 LexisNexis / Westlaw flag 37
Nölle [1991] EUECJ C-16/90; [1991] ECR I-5163 Court of Justice of the European Communities Europe 22 Oct 1991 BAILII flag 28
R v Wicks [1997] UKHL 21; [1998] AC 92; [1997] 2 All ER 801; [1997] 2 WLR 876 House of Lords United Kingdom 21 May 1997 BAILII flag 143
Rahman v Commissioners of Customs and Excise [2002] EWCA Civ 1881 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2002 BAILII flag 25
Secretary of State for Education and Science v Tameside Metropolitan Borough Council [1976] UKHL 6; [1977] AC 1014; [1976] 3 All ER 665; [1976] 3 WLR 641; 7 Page 16; 75 LGR 190 House of Lords United Kingdom 21 Oct 1976 BAILII flag 876
Sporrong and Lonnroth v Sweden [1982] ECHR 5; (1983) 5 EHRR 35 European Court of Human Rights Europe 23 Sep 1982 BAILII flag 244
Twinsectra Ltd v Yardley [2002] UKHL 12; [2002] 2 AC 164; [2002] 2 All ER 377; [2002] 2 WLR 802; [2002] All ER (D) 321; [2002] PNLR 30; [2002] WTLR 423; (2002) 99 LSG 32 House of Lords United Kingdom 21 Mar 2002 BAILII flag 512
W H Smith Ltd v Customs and Excise Comrs [2000] V & DR 1 United Kingdom circa 2000 flag 3
1 KB 223 1 KB 223 United Kingdom circa 2002 LexisNexis / Westlaw flag 134
1 WLR 1001 1 WLR 1001 United Kingdom circa 2002 LexisNexis / Westlaw flag 2

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