Customs and Excise v McLean Homes (Midland) Ltd: 1993


Brooke J


[1993] STC 335


England and Wales


Dicta AppliedBrutus v Cozens HL 19-Jul-1972
The House was asked whether the conduct of the defendant at a tennis match at Wimbledon amounted to using ‘insulting words or behaviour’ whereby a breach of the peace was likely to be occasioned contrary to section 5. He went onto court 2, blew a . .

Cited by:

CitedHM Revenue and Customs v Lt Cmdr Colin Stone; The Kei ChD 5-Jun-2008
The taxpayer had imported a newly built Dutch Barge. The Revenue appealed a decision that VAT was not payable on that import. He had claimed exemption on the basis that it was a ship exceeding 15 tons and not designed or adapted for leisure use.
Lists of cited by and citing cases may be incomplete.


Updated: 07 May 2022; Ref: scu.268750