Commissioners of Customs and Excise v Anchor Foods Limited: Admn 26 Jun 1998

The court heard an appeal by the Commissioners from the VAT Duties Tribunal that ‘Spreadable butter’ and ‘Ammix butter’ from New Zealand made and imported by the respondent are ‘manufactured directly from milk or cream’, and are not ‘recombined butter’, and are therefore subject to a lower rate of tariff duty under Annex I to Council Regulation 1600/95 (as amended).


Dyson J


[1999] V and DR 425, [1998] EWHC Admin 674




Council Regulation 1600/95


England and Wales

Cited by:

See alsoCommissioners of Customs and Excise v Anchor Foods Ltd (No 2) ChD 24-Mar-1999
The claimant intended to seek recovery of a very substantial sum from the defendant. On learning of the defendant’s intention to sell its assets, it sought an order freezing them.
Held: The court has the discretion to order a freezing of a . .
See alsoCommissioners of Customs and Excise v Anchor Foods Ltd (No 3) ChD 8-Jul-1999
The Civil Procedure Rules have not changed the common law rules which say that an interlocutory order for costs could not be varied by another judge sitting at first instance, except only in exceptional circumstances where it appeared for example . .
See alsoCustoms and Excise v Anchor Foods Ltd (No.4) ChD 18-Oct-1999
. .
See AlsoCommissioners of Customs and Excise v Broomco (1984) Ltd (Formerly Anchor Foods Ltd) CA 17-Aug-2000
When an appeal is lodged in a VAT dispute, the discretion as to whether to require the appellant to lodge security for costs in the appeal, was a decision exclusively to be decided by the tribunal itself. A decision as to such security could not be . .
Lists of cited by and citing cases may be incomplete.


Updated: 27 May 2022; Ref: scu.138795