Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
| Jurisdiction | England & Wales |
| Court | Court of Appeal (Civil Division) |
| Judgment Date | 23 February 1996 |
| Date | 23 February 1996 |
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The Commissioners for HM Revenue and Customs v Parul Keshavlal Malde
...and was therefore wrong. By way of authority that this approach was impermissible, they cited Georgiou and Another (trading as Marios Chippery) v Customs & Excise Commissioners (1996) STC 463 ( Georgiou) where (at page 476) Evans LJ said “It is right, in my judgment, to strike two caut......
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Red 12 Trading Ltd v HM Revenue and Customs
...Floyd J considered the limitations on the scope of an appeal from the VAT and Duties Tribunal in the following terms: “14. In Georgiou v Customs and Excise Commissioners [1996] STC 463 CA at 476, Evans LJ refers to excerpts from the speeches of Viscount Simonds and Lord Radcliffe in Edward......
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