Cheshire Cavity Storage 1 Ltd and Another

Core Citations

REPORTED OPINION OF in

• [2019] TC 07301

REFERRED in

• 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
• UBS AG and Another v Revenue and Customs Commissioners
• Britax International GmbH v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Jarrold v John Good & Sons Ltd



See all quotations

• Derek William Hankinson v HM Revenue and Customs
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Wannell v Rothwell (Inspector of Taxes)
• Schofield v R & H. Hall Ltd
• Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)
• Wimpy International Ltd v Warland
• Henriksen (Inspector of Taxes) v Grafton Hotel Ltd
• Cooke v Beach Station Caravans Ltd
• SSE Generation Ltd
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Commissioners of Inland Revenue v Anchor International Ltd [Court ofSession Inner House Extra Division]
• Capital Allowances Act 2001
• Interpretation Act 1978
• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs