DCM (Optical Holdings) Ltd v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2019] STC 147
• [2018] BVC 526

REFERRED in

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

This document cites

• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• R (UK Tradecorp Ltd ) v C & E Commissioners
• BUPA Purchasing Ltd v HM Revenue and Customs
• Advocate General for Scotland v Murray Group Holdings Ltd
• Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians



See all quotations

• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 2)
• Cumbrae Properties (1963) Ltd v Commissioners of Customs and Excise
• Commissioners of Inland Revenue v Fraser
• Value Added Tax Act 1994
• Lex Service Plc v Commissioners of Customs and Excise
• Staatssecretaris van Financiën v Association coopérative "Coöperatieve Aardappelenbewaarplaats GA".
• 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.