Lower Mill Estate Ltd & Conservation Builders Ltd v Commissioners of HM Revenue and Customs

Core Citations

CONSIDERS

• Value Added Tax Act 1994 - Articles : SCH-9
• Value Added Tax Act 1994 - Articles : SCH-8
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-11

CITES

• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

[See more]

• Tesco Plc v Commissioners of Customs and Excise
• WHA Ltd v HM Revenue and Customs
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd

APPLIES

• Telewest Communications Plc and another v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2011] STC 636

CITED in

• Pendragon Plc v HM Revenue and Customs

REFERRED in

• Paul Daniel v The Commissioners for HM Revenue and Customs
• R (on the application of Davies and another) v HM Revenue and Customs
• Vieira Ltd v Dermot O'Donagain (Inspector of Taxes)

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• WHA Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise



See all quotations

• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Tesco Plc v Commissioners of Customs and Excise
• Card Protection Plan Ltd v Commissioners of Customs and Excise