R Seabrook Warehousing Ltd v Commissioners for HM Revenue and Customs

Core Citations

FOLLOWS

• HT & Company (Drinks) Ltd and Another v The Commissioners for HM Revenue & Customs

APPLIES

• ABC Ltd (First Appellant) X Ltd & Y Ltd (Second and Third Appellants) v The Commissioners for HM Revenue and Customs

CONSIDERS

• Warehousekeepers and Owners of Warehoused Goods Regulations 1999
• Finance Act 1994 - Articles : S-16
• Finance Act 1994

REPORTED OPINION OF in

• [2017] BTC 29

CONSIDERED in

• R Tony Michael Jimenez v The First Tier Tribunal (Tax Chamber)

This document cites

• ABC Ltd (First Appellant) X Ltd & Y Ltd (Second and Third Appellants) v The Commissioners for HM Revenue and Customs
• HT & Company (Drinks) Ltd and Another v The Commissioners for HM Revenue & Customs
• Sexual Offences (Amendment) Act 1992
• Finance Act 1994
• Warehousekeepers and Owners of Warehoused Goods Regulations 1999