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

Core Citations

REPORTED OPINION OF in

• [2021] SC 123
• [2020] BVC 19

AFFIRMED in

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

This document cites

• R (Black) v Secretary of State for Justice
• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
• 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
• Infinity Distribution Ltd ((in Administration)) v HM Revenue and Customs



See all quotations

• BUPA Purchasing Ltd v HM Revenue and Customs
• Capital Accommodation (London) Ltd ((in Liquidation)) (R oao) v HMRC
• Rasul v Revenue and Customs Commissioners
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 2)
• R v London South and South West Region Mental Health Review Tribunal, ex parte Moyle
• R (UK Tradecorp Ltd) v Commissioners of Customs and Excise
• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
• Benridge Care Homes Ltd and Others v Revenue and Customs Commissioners
• DCM (Optical Holdings) Ltd v Revenue and Customs Commissioners
• University Court of the University of Glasgow and Others v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Tribunals, Courts and Enforcement Act 2007
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Value Added Tax Regulations 1995
• Lex Service Plc v Commissioners of Customs and Excise
• The Commissioners For Her Majesty's Revenue And Customs And Dcm (optical Holdings) Limited Against A Decision Of The Upper Tribunal (tax And Chancery Chamber) Dated 5 December 2018