Portland Gas Storage Ltd v Revenue and Customs Comrs

Core Citations

CITES

• Odhams Leisure Group Ltd v Commissioners of Customs and Excise
• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [2014] BTC 520
• [2014] STC 2589

CONSIDERED in

• The Commissioners for HM Customs and Revenue v Dr Vasiliki Raftopoulou

CITED in

• Revenue and Customs Commissioners v Bristol and West Plc

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Strangewood Ltd (No. 2)
• Coolatinney Developments Ltd and Others
• Odhams Leisure Group Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994



See all quotations

• Taxes Management Act 1970
• Tribunals, Courts and Enforcement Act 2007
• Finance Act 2003