Matalan Retail Ltd v HM Revenue and Customs

Core Citations

REFERS TO

• Arnold v National Westminster Bank Plc

CITES

• Henderson v Henderson. [HIGH COURT of CHANCERY]
• Commissioners of Customs and Excise v DFS Furniture Company Ltd (No 2)
• Vtech Electronics (UK) Plc v Customs & Excise

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• Hoystead v Commissioner of Taxation
• Re Vandervell's Trusts (no. 1)

CONSIDERS

• Broken Hill Proprietary Company Ltd v Broken Hill Municipal Council
• Johnson v Gore Wood & Company (A Firm)
• Specialist Group International Ltd v Deakin and Another

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• Value Added Tax Act 1994 - Articles : S-85
• Customs Reviews and Appeals (Tariff and Origin) Regulations 1997
• Finance Act 1994 - Articles : S-16
• Finance Act 1994 - Articles : S-14
• Caffoor v Income Tax Commissioner
• Society of Medical Officers of Health v Hope

REPORTED OPINION OF in

• [2010] Bus LR Digest 25
• 05/08/2009 Daily Cases
• [21/10/2009] TLR 3

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• [2009] STC 2638

CITED in

• Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners

CONSIDERED in

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs