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

Core Citations

CONSIDERS

• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Benson (Inspector of Taxes) v Yard Arm Club Ltd

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• Cole Bros. Ltd v Phillips

CONSIDERS

• Capital Allowances Act 2001 - Articles : S-11

REFERS TO

• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)

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• Cole Bros. Ltd v Phillips
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Cooke v Beach Station Caravans Ltd
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Jarrold v John Good & Sons Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Yarmouth v France
• Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)
• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Wimpy International Ltd v Warland
• Schofield v R & H. Hall Ltd
• Procter & Gamble UK v HM Revenue and Customs
• Edwin John Prescott v Aristides George Potamianos
• Cheshire Cavity Storage 1 Ltd and Another
• Cheshire Cavity Storage 1 Ltd and another v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2022] STC 622
• [2022] BTC 7

CONSIDERED in

• Urenco Chemplants Ltd and Another v R & C Commissioners

This document cites

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Procter & Gamble UK v HM Revenue and Customs
• Jarrold v John Good & Sons Ltd
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd



See all quotations

• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)
• Schofield v R & H. Hall Ltd
• Wimpy International Ltd v Warland
• Cooke v Beach Station Caravans Ltd
• Edwin John Prescott v Aristides George Potamianos
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Yarmouth v France
• Benson (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)
• Cole Bros. Ltd v Phillips
• Capital Allowances Act 2001
• Cheshire Cavity Storage 1 Ltd and Another
• Cheshire Cavity Storage 1 Ltd and another v Revenue and Customs Commissioners