Commissioners of Customs and Excise v Savoy Hotel Ltd

JurisdictionEngland & Wales
Date1966
Year1966
CourtQueen's Bench Division
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12 cases
  • Dunstan v Young, Austen & Young Ltd
    • United Kingdom
    • Chancery Division
    • 20 October 1987
    ...Austen & Young Ltd. Before: Warner J. The following cases were referred to in the judgment: C. & E. Commrs. v. Savoy Hotel Ltd. WLR[1966] 1 W.L.R. 948 Dilworth & Ors. v. Commr. of Stamps ELR[1899] A.C. 99 R. v. Income Tax Special Commrs., ex parte National Union of Railwaymen WLR[1967] 1 W.......
  • Rennie NO v Holzman and Others
    • South Africa
    • Invalid date
    ...Rossmaur Mansions (Pty) Ltd v Briley Court (Pty) Ltd 1945 AD 217 at 230 and Commissioners of Customs and Excise v Savoy Hotel Ltd [1966] 2 All ER 299 (QB) at 300. As to the meaning of the word 'officer' in s 423 of Act 61 of 1973, see Lipschitz and Another NNO v Wolpert and Abrahams 1977 (2......
  • M Wakefield v Inspector of Taxes, SPC 00471
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 13 December 2004
    ...Ltd irrelevant and the appeal would succeed. In support of that argument Mr Argles referred to Customs and Excise –v- Savoy Hotel [1966] 2 All ER 299 in which Sachs J declined to hold that the word “including” was intended to enlarge the definition of manufactured beverages so far as to enc......
  • Mcguire v New Zealand Law Society
    • New Zealand
    • Court of Appeal
    • 16 September 2019
    ...Watson; See also Reynolds v Commissioner of Income Tax [1967] 1 AC 1 (PC); and Commissioners of Customs and Excise v Savoy Hotel Ltd [1966] 1 WLR 948 (QB) at in the regulation to limit a certificate of standing to upheld complaints, and the broader statutory context — which we come to short......
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