Finnamore (t/a Hanbridge Storage Services) v HM Revenue and Customs

Core Citations

REPORTED OPINION OF in

• [2011] TC 01081

CONSIDERED in

• Revenue and Customs Commissioners v UK Storage Company (SW) Ltd

This document cites

• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• University of Kent v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Belgian State v Temco Europe SA.