Lower Mill Estate Ltd v R & C Commissioners

Core Citations

REPORTED OPINION OF in

• [2010] UKUT B25 (TCC)
• [2010] UKUT B25 (TCC)
• [2011] BVC 1554

This document cites

• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• WHA Ltd v HM Revenue and Customs
• Card Protection Plan Ltd v Commissioners of Customs and Excise



See all quotations

• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Value Added Tax Act 1994
• Tribunals, Courts and Enforcement Act 2007
• Commissioners of Customs & Excise v First National Bank of Chicago.
• Talacre Beach Caravan Sales Ltd v Commissioners of Customs & Excise.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën.
• Commissioners of Customs & Excise v Cantor Fitzgerald International.
• Zita Modes Sàrl v Administration de l'enregistrement et des domaines.
• The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.
• Helmut Haneberg GmbH & Co. KG contra Bundesanstalt für landwirtschaftliche Marktordnung.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate.
• Comisión de las Comunidades Europeas contra República Helénica.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-Jonas.
• Commission of the European Communities v Kingdom of the Netherlands.
• Commission of the European Communities v French Republic.
• Emsland-Stärke GmbH contra Hauptzollamt Hamburg-Jonas.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• Don Bosco Onroerend Goed BV v Staatssecretaris van Financiën.
• Commission of the European Communities v French Republic.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.