How many times has [1999] STC 95 been cited?

[1999] STC 95 is cited by 2 judgment(s) in this dataset.

[1999] STC 95

· cited by 2 · influence score 15/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

[1999] STC 95

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Cited · 2

Cited — Lithuanian Beer Ltd v The Commissioners for HMRC 2018-06-19
“…The parties are agreed that relevant guidance is to be found in the judgment of Dyson J (as he then was) in Pegasus Birds Ltd v Customs & Excise Commissioners [1999] STC 95, construing section 73(6)(b) of the Value Added Tax Act 1994, which is in materially identical terms to section 12(4)(b) in our case. Dyson J’s decision and hi…”
Cited — Lithuanian Beer Ltd v The Commissioners for HMRC 2018-06-19
“…The parties are agreed that relevant guidance is to be found in the judgment of Dyson J (as he then was) in Pegasus Birds Ltd v Customs & Excise Commissioners [1999] STC 95, construing section 73(6)(b) of the Value Added Tax Act 1994, which is in materially identical terms to section 12(4)(b) in our case. Dyson J’s decision and hi…”