Demand & Supply Cash & Carry Ltd v HM Revenue and Customs

Core Citations

REFERS TO

• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
• R (Millennium Cash and Carry) v Commissioners of HM Revenue and Customs

CITES

• Lindsay v Commissioners of Customs and Excise

CONSIDERS

• Customs and Excise Management Act 1979 - Articles : S-118B
• Finance Act 2008 - Articles : S-114
• Customs and Excise Management Act 1979 - Articles : S-139

REPORTED OPINION OF in

• [2010] STC 832
• [2010] ACD 61

CITED in

• R (Eastenders Cash and Carry Plc and Others) v HM Revenue and Customs (No 2)
• Eastenders Cash & Carry Plc and Another v The Commissioners of HM Revenue & Customs

CONSIDERED in

• R (Glenn & Company Essex Ltd) v Commissioners of HM Revenue and Customs

REFERRED in

• Commissioners for HM Revenue and Customs v First Stop Wholesale Ltd

This document cites

• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
• Lindsay v Commissioners of Customs and Excise
• R (Millennium Cash and Carry) v Commissioners of HM Revenue and Customs
• Finance Act 2008
• Customs and Excise Management Act 1979