British Steel Plc v Commissioners of Customs and Excise

JurisdictionEngland & Wales
Date1997
CourtCourt of Appeal (Civil Division)
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22 cases
  • Premium Investments Ltd and Town & Country Resorts Ltd v Commissioner of General Consumption Tax
    • Jamaica
    • Court of Appeal (Jamaica)
    • 6 Abril 2001
    ...cited by Mr. George, Q.C. viz. Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC. 70 and British Steel pic v. Customs and Excise Commissioners [1997] 2 All E.R. 366, in the light of the particular facts are of no application to this case. 80 The learned judge was......
  • Lindum Construction Company Ltd v Office of Fair Trading
    • United Kingdom
    • Chancery Division
    • 19 Mayo 2014
    ...principle in Woolwich applies to charges and levies by public bodies and is not restricted to the imposition of a tax: British Steel plc v Customs and Excise Commissioners [1997] 2 All ER 366; Waikato Regional Airport Ltd v Attorney General [2004] 3 NZLR 1 and R (Hemming) v Westminster CC ......
  • Sivarasa Rasiah v Badan Peguam Malaysia and Another
    • Malaysia
    • Court of Appeal (Malaysia)
    • Invalid date
  • Pawlowski (Collector of Taxes) v Dunnington
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 5 Mayo 1999
    ...2 WLR 639 Bragg v Oceanus Mutual Underwriting Association (Bermuda) LtdUNK[1982] 2 Ll Rep 132 British Steel plc v C & E Commrs UNK[1997] 2 All ER 366 Dennis Rye Pension Fund (Trustees) v Sheffield City CouncilWLR[1998] 1 WLR 840 IR Commrs v Aken TAXWLR[1990] BTC 352; [1990] 1 WLR 1374 IR Co......
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