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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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
FW Services Ltd [2020] UKFTT 143 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Mar 2020 BAILII flag 1
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
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
Ahmad v HMRC [2019] UKFTT 682 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2019 BAILII flag 2
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
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
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
Kishore v HMRC [2018] UKFTT 759 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag 2
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
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
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
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
Golden Cube Ltd [2018] UKFTT 488 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Aug 2018 BAILII flag 2
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
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
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
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
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
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
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
VWFS [2017] UKSC 26 United Kingdom Supreme Court United Kingdom 5 Apr 2017 BAILII flag 4
Alway Sheet Metal [2017] UKFTT 198 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Feb 2017 BAILII flag 4
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
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
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
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
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
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
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
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
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
Foneshops Ltd v HMRC [2015] UKFTT 410 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2015 BAILII flag 16
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
Michael Rangos v Revenue & Customs [2015] UKFTT 262 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2015 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
Alexander Ross v Revenue & Customs [2014] UKFTT 1004 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2014 BAILII flag
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
Peter Devine v Revenue & Customs [2014] UKFTT 855 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2014 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
Hussein v Revenue & Customs [2014] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2014 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
Abdullah Ibrahim v Revenue & Customs [2014] UKFTT 81 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jan 2014 BAILII flag
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
Farhana Weerasinghe v Revenue & Customs [2013] UKFTT 144 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2013 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
John Ebrill v Revenue & Customs [2012] UKFTT 240 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Apr 2012 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
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
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
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
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
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
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
Doherty v Revenue & Customs [2009] UKFTT 56 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Apr 2009 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
Co Registrations Online Ltd v Revenue & Customs [2008] UKVAT V20765 VAT & Duties Tribunals United Kingdom 7 Aug 2008 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
Morris Young (Perth) Ltd v Revenue & Customs [2007] UKVAT(Excise) E01032 VAT & Duties Tribunals United Kingdom 12 Mar 2007 BAILII flag
Mitchells Agritrials Ltd v Revenue & Customs [2006] UKVAT V19913 VAT & Duties Tribunals United Kingdom 29 Nov 2006 BAILII flag
Hurst v Revenue & Customs [2006] UKVAT V19546 VAT & Duties Tribunals United Kingdom 10 Apr 2006 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
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
Mohammed Alam v Revenue and Customs [2005] UKVAT V19390 VAT & Duties Tribunals United Kingdom 14 Dec 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
Chestnutt (t/a Chestnutt Animal Feeds) v Revenue & Customs [2005] UKVAT(Excise) E00893 VAT & Duties Tribunals United Kingdom 12 Jul 2005 BAILII flag
V19116 Nationwide Joinery Contractors Ltd v Revenue and Customs [2005] UKVAT V19116 VAT & Duties Tribunals United Kingdom 14 Jun 2005 BAILII flag
Sirpal Trading Co Ltd v Customs and Excise [2005] UKVAT V19031 VAT & Duties Tribunals United Kingdom 19 Apr 2005 BAILII flag
Boggeln (t/a Divine Fireplaces) v Customs and Excise [2005] UKVAT V18965 VAT & Duties Tribunals United Kingdom 9 Mar 2005 BAILII flag
Omar v Customs and Excise [2004] UKVAT V18888 VAT & Duties Tribunals United Kingdom 29 Dec 2004 BAILII flag
Heatley (t/a AGH Shopfitting) v Customs and Excise [2004] UKVAT V18836 VAT & Duties Tribunals United Kingdom 3 Nov 2004 BAILII flag
M & K Wine Bars (Banks) v Customs and Excise [2004] UKVAT V18821 VAT & Duties Tribunals United Kingdom 29 Oct 2004 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

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
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
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
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
Nölle [1991] EUECJ C-16/90; [1991] ECR I-5163 Court of Justice of the European Communities Europe 22 Oct 1991 BAILII flag 28
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
Sporrong and Lonnroth v Sweden [1982] ECHR 5; (1983) 5 EHRR 35 European Court of Human Rights Europe 23 Sep 1982 BAILII flag 244
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
Argosy Co v IRC [1971] UKPC 5; [1971] 1 WLR 514 Privy Council United Kingdom 8 Feb 1971 BAILII flag 16
Dean Boyce v The Attorney General of Belize - Supreme Court Claim [2012] BZSC 9 Belize Supreme Court Belize 29 Feb 2012 CommonLII flag
Harley Development Inc v Commissioner of Inland Revenue [1996] 1 WLR 727 United Kingdom circa 1996 LexisNexis / Westlaw flag 37
1 WLR 1001 1 WLR 1001 United Kingdom circa 2012 LexisNexis / Westlaw flag 2
1 KB 223 1 KB 223 United Kingdom circa 2012 LexisNexis / Westlaw flag 134
W H Smith Ltd v Customs and Excise Comrs [2000] V & DR 1 United Kingdom circa 2000 flag 3

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