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Rahman v Commissioners of Customs and Excise   flag  25

[2002] EWCA Civ 1881
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
20th December, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Monmore Properties Ltd v Revenue And Customs (PRELIMINARY ISSUES - whether global assessment) [2024] UKFTT 137 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2024 BAILII flag
New Claire Wine Ltd v Revenue And Customs (VAT and CORPORATION TAX - admissibility of documents derived from a server as evidence) [2024] UKFTT 14 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jan 2024 BAILII flag
MANGIO LTD v Revenue & Customs (VAT - VATA 1994, section 73 - food and drink for take-away, eat-in, and deliveries) [2022] UKFTT 111 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2022 BAILII flag
Kong s Restaurant Ltd v Revenue And Customs (VAT, corporation tax and associated penalties - alleged suppression of takings by Chinese restaurant) [2021] UKFTT 220 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2021 BAILII flag 1
Wong Yeung Chui Yee v Citybase Property Management Ltd [2020] HKDC 1189 Hong Kong District Court Hong Kong 28 Dec 2020 HKLII flag 1
Nasir v Revenue & Customs (application for late appeal - [2020] UKFTT 455 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Nov 2020 BAILII flag
Baig v Revenue & Customs (VAT - assessments - 20 year time limit) [2020] UKFTT 318 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Aug 2020 BAILII flag 1
Daly v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2020] UKFTT 281 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jun 2020 BAILII flag
Convery v Revenue & Customs (VAT : best judgment assessments) [2020] UKFTT 196 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Apr 2020 BAILII flag
FW Services Ltd [2020] UKFTT 143 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Mar 2020 BAILII flag 1
Douglas v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2019] UKFTT 565 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Sep 2019 BAILII flag
Best Buy Communications Ltd v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) [2017] UKFTT 653 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2017 BAILII flag
Fio s Cash and Carry Ltd v HMRC [2017] UKFTT 346 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2017 BAILII flag 6
[2011] HKDC 715 (26 July 2011) [2011] HKDC 715 Hong Kong District Court Hong Kong 26 Jul 2011 HKLII flag
Sloan v Revenue & Customs [2009] UKFTT 310 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Nov 2009 BAILII flag
Gordon Ross (t/a G & G Mobile Stone Crushing v Revenue & Customs [2008] UKVAT V20669 VAT & Duties Tribunals United Kingdom 6 May 2008 BAILII flag
Opus Staff Ltd v Revenue & Customs [2007] UKVAT V20412 VAT & Duties Tribunals United Kingdom 24 Oct 2007 BAILII flag
Mrs Hang Pham (t/a The Ber Strete Gates v Revenue & Customs [2007] UKVAT V20348 VAT & Duties Tribunals United Kingdom 21 Aug 2007 BAILII flag
Ali (t/a Vakas Balti) v Revenue & Customs [2006] EWHC 23 (Ch) High Court of England and Wales United Kingdom - England and Wales 23 Jan 2006 BAILII flag 2
Begum v Customs and Excise [2004] UKVAT V18736 VAT & Duties Tribunals United Kingdom 17 Aug 2004 BAILII flag
Customs and Excise Commissioners v Pegasus Birds Ltd [2004] EWCA Civ 1015 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jul 2004 BAILII flag 104
Hare v Customs and Excise [2004] UKVAT V18696 VAT & Duties Tribunals United Kingdom 16 Jul 2004 BAILII flag
&nbsp [2003] EWHC 2552 (Ch) High Court of England and Wales United Kingdom - England and Wales 7 Nov 2003 BAILII flag 4
Gargan v Customs & Excise [2003] UKVAT V18291 VAT & Duties Tribunals United Kingdom 30 Jul 2003 BAILII flag
University Court University Glasgow v Commissioners Customs Excise [2003] ScotCS 38 Scottish Court of Session United Kingdom - Scotland 20 Feb 2003 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1972

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag 3892

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