Gardner-Shaw UK Ltd and Others

Core Citations

REPORTED OPINION OF in

• [2018] TC 06543

REFERRED in

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

This document cites

• Downs v Secretary of State for the Environment, Food and Rural Affairs
• Coast Telecom Ltd
• Waverton Property LLP
• R & C Commissioners v RBS Deutschland Holdings GmbH
• Finance Act 2015