Commissioners of Customs and Excise v Glassborow
Jurisdiction | England & Wales |
Judgment Date | 22 February 1974 |
Date | 22 February 1974 |
Court | Queen's Bench Division (Administrative Court) |
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12 cases
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Hawthorn v Smallcorn
...Martin & Spurgeon, Littlehampton) for the defendant. The following cases were referred to in the judgment: C & E Commrs v Glassborow VAT(1974) 1 BVC 4 C & E Commrs v Leightons Ltd; C & E Commrs v Eye-Tech Opticians Ltd No. 1 VAT[1995] BVC 192 EC Commission v United Kingdom VAT(Case 353/85) ......
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Commissioners of Customs and Excise v British Railways Board
...on the 1972 Act at the moment so far as this point is concerned is the decision of this court in C. & E. Commrs. v. Glassborow VAT(1974) 1 BVC 4. The judgment of the court, as it turned out to be, was given by May J. who pointed out that the 1972 Act was still a relatively new Act and there......
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Akbar and Others t/a Mumtaz Paan House
...were referred to in the decision: C & E Commrs v Evans (t/a The Grape Escape Wine Bar) VAT(1981) 1 BVC 455 C & E Commrs v Glassborow VAT(1974) 1 BVC 4 Johnson v Blackpool General Commrs TAX[1996] BTC 501 Meekins v Henson UNK[1962] 1 All ER 899 Santi Bag Restaurant VAT(MAN/93/1177) No. 13,11......
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Jeffrey Boggeln T/A Divine Fireplaces v The Commissioners of Customs and Excise, V 18965
...the tribunal in mitigating the penalty. As to her first point, Miss Neenan referred us to Customs and Excise Commissioners v Glassborow [1975] 1 QB 465 as authority for the proposition that it is the person, and not the business, which is required to register, and that all the person’s diff......
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