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

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-19
• Value Added Tax Act 1994 - Articles : S-25

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• Value Added Tax Act 1994 - Articles : S-73
• Value Added Tax Act 1994 - Articles : S-78
• Value Added Tax Act 1994 - Articles : S-79
• Value Added Tax Act 1994 - Articles : SCH-11
• Value Added Tax Regulations 1995
• Finance Act 2008
• Value Added Tax Act 1994
• Finance Act 2008

REFERS TO

• Capital One Developments Ltd v Commissioners of Customs and Excise
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 2)
• John Dee Ltd v Commissioners of Customs and Excise

[See more]

• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Grange (S. J.) Ltd v Commissioners of Customs and Excise
• Grange (S. J.) Ltd v Commissioners of Customs and Excise
• R v Commissioners of Inland Revenue, ex parte Preston
• Commissioners of Customs and Excise v The Post Office
• R v Commissioners of Customs and Excise, ex parte Strangewood Ltd
• R (UK Tradecorp Ltd ) v C & E Commissioners
• BUPA Purchasing Ltd v HM Revenue and Customs
• Chamberlain v HM Revenue and Customs
• HM Revenue and Customs v Marie Chamberlin
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)
• DCM (Optical Holdings) Ltd v Revenue and Customs Commissioners
• University Court of the University of Glasgow and Others v Commissioners of Customs and Excise
• Heyfordian Travel Ltd

AFFIRMS

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

CONSIDERS

• John Dee Ltd v Commissioners of Customs and Excise
• BUPA Purchasing Ltd v HM Revenue and Customs
• Ex parte Preston (pet. all.)

REPORTED OPINION OF in

• [2022] 1 WLR 4815
• [2022] BVC 11
• [2022] STC 1900

This document cites

• Capital One Developments Ltd v Commissioners of Customs and Excise
• R v Commissioners of Inland Revenue, ex parte Preston
• Grange (S. J.) Ltd v Commissioners of Customs and Excise
• HM Revenue and Customs v Marie Chamberlin
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd



See all quotations

• R (UK Tradecorp Ltd ) v C & E Commissioners
• BUPA Purchasing Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v The Post Office
• Heyfordian Travel Ltd
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 2)
• John Dee Ltd v Commissioners of Customs and Excise
• Grange (S. J.) Ltd v Commissioners of Customs and Excise
• DCM (Optical Holdings) Ltd v Revenue and Customs Commissioners
• Chamberlain v HM Revenue and Customs
• University Court of the University of Glasgow and Others v Commissioners of Customs and Excise
• R v Commissioners of Customs and Excise, ex parte Strangewood Ltd
• John Dee Ltd v Commissioners of Customs and Excise
• Finance Act 2008
• Value Added Tax Act 1994
• Value Added Tax Regulations 1995
• Enel Maritsa Iztok 3 AD v Direktor «Obzhalvane i upravlenie na izpalnenieto» NAP.
• DCM (Optical Holdings) Ltd v Commissioners for HM Revenue and Customs