Customs and Excise in UK Law
Warnink (Erven) Besloten Vennootschap v J Townend & Sons (Hull) Ltd
...... from that of advocaat; but by one of the vagaries of British excise law, because the ingredient which provides the alcohol is classified as ... in England, import the Cyprus sherry and only have to pay the customs duty appropriate to fortified wines, which is substantially lower than ......
- Norwich Pharmacal Company v Commissioners of Customs and Excise
Woolwich Equitable Building Society v Commissioners of Inland Revenue
......founded upon the decision of Vaisey J. in Sebel Products Ltd. v. Customs and Excise Commissioners  Ch. 409 . In that case a claim to ......
R v Aziz
....... . 7 (1) . . 8 The Customs and Excise launched an investigation into a fraudulent scheme, which was ......
Bankers Trust Company v Shapira
......v. Customs and Excise Commissioners (1974) Appeal Cases 133. The Customs authorities ......
Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
....... . 4 Following the decisions of the European Court of Justice in Marks and Spencer plc v Commissioners of Customs and Excise ( Case C-62/00 )  ECR I-6325 ("Marks and Spencer II") and Grundig Italiana SpA v Ministero delle Finanze ( Case C-255/00 )  ECR ......
- Laboratoires Goemar SA v La Mer Technology Inc. (C-259/02)
Red 12 Trading Ltd v HM Revenue and Customs
...... to HMRC for the output tax received (in respect of which the trader acts, broadly speaking, as agent for HMRC: Elida Gibbs Ltd v Customs & Excise Comrs  QB 499) , less any input tax incurred, which he will claim from HMRC. He will, ordinarily, need most of the money received from his ......
Woods v Duncan and Others Duncan and Another v Hambrook and Others Duncan and Another v Cammell Laird & Company, Ltd (Consolidated Appeals.)
......Earl and Others , Commissioners of the Board of Customs for Scotland v. David Vass . The Pursuer Vass had been a Paymaster in the ...v. Commissioners of Excise , 19 Faculty Decisions, 102 (investigation by Board of Excise and ......
- Salomon v Commissioners of Customs and Excise
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