HM Revenue and Customs v DCC Holdings (UK) Ltd

Core Citations

REPORTED OPINION OF in

• 2007 Sp C 611
• [2007] STC SCD 592

CONSIDERED in

• Dalriada Trustees Ltd v David Alexander Faulds and Others
• GDF Suez Teesside Ltd v The Commissioners for HM Revenue and Customs
• Vocalspruce Ltd v Revenue and Customs Comrs

[See more]

• HM Revenue and Customs v DCC Holdings (UK) Ltd
• Lehman Brothers International (Europe) (an unlimited company incorporated under the law of England and Wales) ((in Administration)) v Exxonmobil Financial Services BV
• R Daniel Charlesworth v Crossrail Ltd
• Första Ap-Fonden v Bank of New York Mellon SA/NV and Others
• Fowler v The Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• HM Revenue and Customs v DCC Holdings (UK) Ltd

This document cites

• Luke v Commissioners of Inland Revenue
• R (Factortame Ltd and Others) v Secretary of State for Transport, Local Government and the Regions (No 8)
• Jenks v Dickinson (Inspector of Taxes)
• O'Rourke (Inspector of Taxes) v Binks
• R & C Commissioners v Bank of Ireland Britain Holdings Ltd



See all quotations

• Income and Corporation Taxes Act 1988
• Finance Act 2002
• Finance Act 1996