A.C.T. Construction Ltd v Commissioners of Customs and Excise

JurisdictionEngland & Wales
Judgment Date16 March 1979
Date16 March 1979
CourtQueen's Bench Division
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7 cases
  • Commissioners of Customs and Excise v Lord Fisher
    • United Kingdom
    • Queen's Bench Division
    • 24 February 1981
    ... ... guests to a pheasant shoot a supply in the course of business - Whether taxpayer carrying on a business - section 2 subsec-or-para (2)Finance Act 1972, sec. 2(2)(b) (now section 2 subsec-or-para (1)sec. 2(1) ) ... This was an appeal by the Crown against the decision of the London Value ... The Crown appealed ... Held , dismissing the Crown's appeal: ... On the true construction of the word "business" in the Finance Act 1972, section 2 subsec-or-para (2)sec. 2(2)(b) there was to be excluded any activity which was no more ... ...
  • Commissioners of Customs and Excise v Viva Gas Appliances Ltd
    • United Kingdom
    • House of Lords
    • 24 November 1983
    ...other than the services of an architect, surveyor or any person acting as consultant or in a supervisory capacity." 3In A.C.T. Construction v. Customs and Excise [1981] 1 W.L.R. 1542, Lord Roskill, with whose speech the other four members of the Appellate Committee expressed their complete ......
  • Jennifer Mamby-Alexander v Alfred Thomas
    • Jamaica
    • Supreme Court (Jamaica)
    • 30 June 2022
    ...Claim No. C.L. I 036 of 1994, judgement delivered 24 October 1996) 51 In A.C.T Construction Ltd v Customs and Excise Commissioners [1979] 2 All ER 691 (“ A.C.T Construction), a case concerning taxation with a fact pattern similar to the case at bar, the expanded meaning of repair was rejec......
  • Parochial Church Council of Holy Trinity Church (HeathTown, Wolverhampton)
    • United Kingdom
    • Value Added Tax Tribunal
    • Invalid date
    ...Trinity Church (HeathTown Wolverhampton). The following cases were referred to in the decision: ACT Construction Ltd v C & E Commrs VAT(1979) 1 BVC 261; 356; 451 C & E Commrs v Viva Gas Appliances Ltd VAT(1982) 1 BVC 504; 531; 588 C & E Commrs v Windflower Housing AssociationVAT[1995] BVC 3......
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