A.C.T. Construction Ltd v Commissioners of Customs and Excise
Jurisdiction | England & Wales |
Judgment Date | 16 March 1979 |
Date | 16 March 1979 |
Court | Queen's Bench Division |
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7 cases
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Commissioners of Customs and Excise v Lord Fisher
... ... 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 ... ...
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Commissioners of Customs and Excise v Viva Gas Appliances Ltd
...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 ......
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Jennifer Mamby-Alexander v Alfred Thomas
...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......
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Parochial Church Council of Holy Trinity Church (HeathTown, Wolverhampton)
...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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