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Customs and Excise Commissioners v Zielinski Baker & Partners Ltd 15

[2004] UKHL 7; [2004] 2 All ER 141; [2004] 1 WLR 707; [2004] All ER (D) 431; [2004] STI 502; [2004] BVC 309; [2004] BTC 5249

House of Lords

United Kingdom

26th February, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
C1, R (On the Application Of) v Secretary of State for the Home Department	[2021] EWHC 242 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	10 Feb 2021	BAILII		3
CRMA No 6,9,10 of 2009 & No 2 of 2010 Rohan Shastri Rambarran, Gavin Wayne Green, Lemme Michael Campbell, Somwattie Persaud vs R	[2019] BBCA 19		Barbados	28 Aug 2019	CommonLII
Coulter, Re Application for Judicial Review (No 2)	[2019] NIQB 71	High Court of Justice in Northern Ireland - Queens Bench	United Kingdom - Northern Ireland	2 Jul 2019	BAILII
Ravindra Ramchandra Waghmare v Indore Muncorporation	[2016] INSC 836	Supreme Court of India	India	29 Nov 2016	LIIofIndia
IA367262014	[2015] UKAITUR IA367262014		United Kingdom	5 Nov 2015	BAILII
Carson Contractors Ltd v HMRC	[2015] UKFTT 530	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Oct 2015	BAILII		8
MIM Construction v Revenue & Customs	[2014] UKFTT 371	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Apr 2014	BAILII		1
St Mary's Kenmure v East Dunbartonshire Council	[2012] ScotCS CSOH_198	Scottish Court of Session	United Kingdom - Scotland	27 Dec 2012	BAILII
WD v Glasgow City Council	[2007] ScotCS CSIH_72	Scottish Court of Session	United Kingdom - Scotland	11 Oct 2007	BAILII
Shell UK Ltd v Revenue & Customs	[2007] UKSPC SPC00624	United Kingdom Special Commissioners of Income Tax	United Kingdom	2 Aug 2007	BAILII
WD, Re an Appeal Under The Education (Additional Support For Learning)(Scotland) Act 2004	[2007] ScotCS CSOH_139	Scottish Court of Session	United Kingdom - Scotland	6 Jul 2007	BAILII
Collins and Beckett Ltd v Revenue and Customs	[2005] UKVAT V19212	VAT & Duties Tribunals	United Kingdom	9 Aug 2005	BAILII
King v Revenue and Customs	[2005] UKVAT V19208	VAT & Duties Tribunals	United Kingdom	8 Aug 2005	BAILII
Customs and Excise v Tinsley	[2005] EWHC 1508 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	10 Jun 2005	BAILII		1
Dart Major Works Ltd v Customs and Excise	[2004] UKVAT V18781	VAT & Duties Tribunals	United Kingdom	1 Oct 2004	BAILII

Legislation Cited

Legislation Name	Provision
Town and Country Planning Act 1947 (Tas)
Finance Act 1972
Finance Act 1984
Finance Act 1988
Finance Act 1989

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Zielinski Baker & Partners Ltd v Commissioners of Customs & Excise	[2002] EWCA Civ 692	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 May 2002	BAILII		1
Skerritts of Nottingham Ltd v Secretary of State for the Environment, Transport and the Regions	[2001] QB 59; [2000] 3 WLR 511		United Kingdom	circa 2000	LexisNexis / Westlaw		17
Shimizu (UK) Ltd v Westminster City Council	[1997] UKHL 3; [1997] 1 All ER 481; [1997] 1 WLR 168	House of Lords	United Kingdom	6 Feb 1997	BAILII		16
Commission of the European Communities v United Kingdom (Case 416/85)	[1990] 2 QB 130		United Kingdom	circa 1990	LexisNexis / Westlaw		6
Debenhams plc v Westminster City Council	[1987] AC 396; [1987] 1 All ER 51; [1986] 3 WLR 1063		United Kingdom	circa 1987	LexisNexis / Westlaw		16
Customs & Excise Commissioners v Viva Gas Appliances Ltd	[1984] 1 All ER 112; [1983] 1 WLR 1445		United Kingdom	circa 1983	LexisNexis		13

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