[2022] BTC 7

Core Citations

REPORTS OPINION

• Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Cole Bros. Ltd v Phillips
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)



See all quotations

• Schofield v R & H. Hall Ltd
• Wimpy International Ltd v Warland
• Wimpy International Ltd v Warland
• Edwin John Prescott v Aristides George Potamianos
• Yarmouth v France
• Benson (HM Inspector of Taxes) v Yard Arm Club Ltd
• Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Cheshire Cavity Storage 1 Ltd and Another
• Cheshire Cavity Storage 1 Ltd and another v Revenue and Customs Commissioners