Massey and Another (t/a Hilden Park Partnership) and Another v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2015] BVC 526
• [2016] STC 304

This document cites

• HM Revenue and Customs v The Atrium Club Ltd
• Lowe v W Machell Joinery Ltd
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Garth Geoffrey Weymont and Another v James Robert Place
• HM Revenue and Customs v Axa Uk Plc



See all quotations

• Hitch and Others v Stone (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• Grunwick Processing Laboratories Ltd v The Commissioners of Customs and Excise
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Massey and Others (t/a Hilden Park Partnership)
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)
• Tynewydd Labour Working Men's Club and Institute Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Tribunals, Courts and Enforcement Act 2007
• Finance Act 1985
• Value Added Tax Tribunals Rules 1986
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others
• 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.
• The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.
• Commissioners of Customs & Excise v Cantor Fitzgerald International.
• The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.