Dcm (optical Holdings) Limited V. Commissioners Of Her Majesty's Revenue And Customs

Core Citations

CONSIDERS

• Value Added Tax Act 1994

FOLLOWS

• Banbury Visionplus Ltd v HM Revenue and Customs
• St Helen's School Northwood Ltd v HM Revenue and Customs

REPORTED OPINION OF in

• [2006] BVC 2708
• [2007] GWD 377
• [2007] SC 813

[See more]

• [2008] STC 1294
• [2007] BTC 5786
• 2007 SLT 705

CITED in

• TC03397: NHS Lothian Health Board
• Vision Express Ltd v HM Revenue and Customs

REFERRED in

• DCM (Optical Holdings) Ltd v HM Revenue and Customs (No 2)

This document cites

• Commissioners of Customs and Excise v Southern Primary Housing Association Ltd
• St Helen's School Northwood Ltd v HM Revenue and Customs
• Banbury Visionplus Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation



See all quotations

• Kwik-Fit (GB) Ltd v Commissioners of Customs and Excise
• John Dee Ltd v Commissioners of Customs and Excise
• Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise
• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994
• Value Added Tax Regulations 1995
• Lottery Duty (Instant Chances) Regulations 1995
• Commissioners of Customs and Excise v Midland Bank plc.
• Reino Unido de Gran Bretaña y de Irlanda del Norte contra Comisión de las Comunidades Europeas.