Asda Stores Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

CONSIDERS

• Corporation Tax Act 2009

REFERRED in

• Tobacco Importers and Manufacturers Sdn Bhd v Ketua Pengarah Kastam Jabatan Kastam Diraja Malaysia

REPORTED OPINION OF in

• [2014] STC 1649

CONSIDERED in

• And an Application by AB (Cayman) Ltd

This document cites

• Acuerdo General sobre Aranceles Aduaneros y Comercio (GATT)
• Corporation Tax Act 2009
• Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
• General Agreement on Tariffs and Trade
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]