swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Customs and Excise - From: 1999 To: 1999
This page lists 7 cases, and was prepared on 02 April 2018.
Regina v H M Treasury; Commissioners of Customs and Excise and Attorney General ex parte Shepherd Neame Ltd Times, 17 February 1999; [1999] EWCA Civ 776
12 Feb 1999
CA
European, Customs and Excise
Community law does not impose any obligation on member states to refrain from imposing increases in excise duty. The differences between English and French rates are substantial, and damaging to brewers near the channel, but there remains no such duty.
ECTreaty art 99
[ Bailii ]
Regina v Commissioners of Customs and Excise ex parte Lunn Poly Limited and Bishopsgate Insurance Limited; CA 26-Feb-1999 - Times, 11 March 1999; Gazette, 31 March 1999; [1999] EWCA Civ 867
Commissioners Of Customs and Excise v Lunn Poly Limited, Bishopsgate Insurance [1999] EWCA Civ 868
26 Feb 1999
CA
Customs and Excise, Insurance
[ Bailii ]
Commissioners of Customs and Excise v General Instrument (UK) Limited (Formerly Next Level Systems (Europe) Limited); Admn 24-Mar-1999 - [1999] EWHC Admin 255; [2000] 1 CMLR 34
British Steel Plc v Commissioners of Customs and Excise Times, 12 May 1999
12 May 1999
CA
Customs and Excise
Where oil had been burned in a process not for the purpose of creating heat but for some other function within a technical process, it was wrong to designate it as the burning of fuel, or as heating fuel. Where the effect produced heat as a secondary purpose it could be a taxable purpose, but where the heat was purely incidental it was not and hydrocarbon oil duty had been wrongly imposed.
Hydrocarbon Oil Duty Act 1979 9
Victor Chandler International v Commissioners of Customs and Excise and Another; ChD 17-Aug-1999 - Times, 17 August 1999; Gazette, 11 August 1999
Unic Centre Sarl, Regina (on The Application of) v London Borough of Brent and Harrow Trading Standards Service and Another [1999] EWHC B5 (Admin); [2000] 1 WLR 2112
15 Dec 1999
Admn
Newman J
Intellectual Property, Customs and Excise
[ Bailii ]