Owd Ltd (t/a Birmingham Cash & Carry) and Others

Core Citations

REPORTED OPINION OF in

• [2017] TC 05875

REFERRED in

• Commissioners for HM Revenue and Customs v Smart Price Midlands Ltd

This document cites

• CC&C Ltd v HM Commissioners of Revenue & Customs
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• Serious Organised Crime Agency v Hakan Yaman Namli and Another
• Alcoholic Liquor Duties Act 1979
• Finance Act 1994