Heidelberg Graphic Equipment Ltd and Another v HM Revenue and Customs

Core Citations

APPLIES

• British and Commonwealth Holdings Plc v Quadrex Holdings Inc.
• Andrews v Schooling

CONSIDERS

• Finance Act 2004 - Articles : S-320

REPORTED OPINION OF in

• [2009] STC 2334

CITED in

• Six Continents Ltd and Another v Inland Revenue Commissioners and Another

CONSIDERED in

• HM Revenue and Customs v The GKN Group
• Ternion St Kitts Ltd v DDM Properties Ltd
• Ternion St Kitts Ltd v DDM Properties Ltd

[See more]

• Lydon et Al v Barnes Bay Development Ltd

REFERRED in

• Thomas P Lydon Sharon K Lydon v Barnes Bay Development Ltd

This document cites

• British and Commonwealth Holdings Plc v Quadrex Holdings Inc.
• Andrews v Schooling
• Finance Act 2004
• Civil Procedure Rules 1998