[2022] 1 WLR 4815

Core Citations

REPORTS OPINION

• DCM (Optical Holdings) Ltd v Commissioners for HM Revenue and Customs

This document cites

• Capital One Developments Ltd v Commissioners of Customs and Excise
• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
• HM Revenue and Customs v Marie Chamberlin
• R (UK Tradecorp Ltd ) v C & E Commissioners
• BUPA Purchasing Ltd v HM Revenue and Customs



See all quotations

• Commissioners of Customs and Excise v The Post Office
• Capital Accommodation (London) Ltd ((in Liquidation)) (R oao) v HMRC
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 2)
• Benridge Care Homes Ltd and Others v Revenue and Customs Commissioners
• John Dee Ltd v Commissioners of Customs and Excise
• DCM (Optical Holdings) Ltd v Revenue and Customs Commissioners
• Chamberlain v HM Revenue and Customs
• University Court of the University of Glasgow and Others v Commissioners of Customs and Excise
• R v Commissioners of Customs and Excise, ex parte Strangewood Ltd
• R (Wilkinson) v Inland Revenue Commissioners
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others
• Enel Maritsa Iztok 3 AD v Direktor «Obzhalvane i upravlenie na izpalnenieto» NAP.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• DCM (Optical Holdings) Ltd v Commissioners for HM Revenue and Customs