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University Court University Glasgow v Commissioners Customs Excise

[2003] ScotCS 38

Scottish Court of Session

United Kingdom - Scotland

20th February, 2003

Legislation Cited

Legislation Name	Provision
Finance (No. 2) Act 1975

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Vestey v IRC	[1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw		47
Rahman v Commissioners of Customs and Excise	[2002] EWCA Civ 1881	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2002	BAILII		25
Grange v C &E Commrs	[1979] 1 WLR 239		United Kingdom	circa 1979	LexisNexis / Westlaw		4
R v General Commissioners of Income Tax for Freshwell ex parte Clark	47 Tax Cas 691		United Kingdom				3
Commission v Italy	[1983] ECR 711		Europe	circa 1983			6
[1988] SLT 523	[1988] SLT 523		United Kingdom - Scotland	circa 1988	Westlaw		2
Bath and West Counties Property Trust Ltd v Thomas	[1977] 1 WLR 1423		United Kingdom	circa 1977	LexisNexis / Westlaw		2
Bird v Irc	[1989] AC 300		United Kingdom	circa 1989	LexisNexis / Westlaw		4
Lord Advocate v McKenna	[1989] SC 158		United Kingdom - Scotland	circa 1989			5

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