Gardner-Shaw (UK) Ltd and Others v Revenue and Customs Commissioners

Core Citations

FOLLOWED in

• SC (Paras A398–399D: ‘Foreign Criminal’: Procedure) Albania

REPORTED OPINION OF in

• [2019] BTC 505

REFERRED in

• Commissioners for HM Revenue and Customs v Smart Price Midlands Ltd

This document cites

• ABC Ltd (First Appellant) X Ltd & Y Ltd (Second and Third Appellants) v The Commissioners for HM Revenue and Customs
• Tibbles v SIG Plc (trading as Asphaltic Roofing Supplies)
• Owd Ltd (t/a Birmingham Cash & Carry) and Others
• Finance Act 1994