Revenue and Customs Commissioners v UK Storage Company (SW) Ltd

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• Insurancewide.com Services Ltd v HM Revenue and Customs

[See more]

• Expert Witness Institute v Commissioners of Customs and Excise
• Finnamore (t/a Hanbridge Storage Services) v HM Revenue and Customs
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs

REFERS TO

• Beynon and Partners v Commissioners of Customs and Excise

CITES

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [2013] STC 361
• [2012] BVC 1955

CITED in

• Revenue and Customs Commissioners v Finnamore (t/a Hanbidge Storage Services)

This document cites

• Beynon and Partners v Commissioners of Customs and Excise
• Expert Witness Institute v Commissioners of Customs and Excise
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• Insurancewide.com Services Ltd v HM Revenue and Customs



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• UK Storage Company (SW) Ltd
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Finnamore (t/a Hanbridge Storage Services) v HM Revenue and Customs
• Value Added Tax Act 1994
• Beynon and Partners v Commissioners of Customs and Excise
• Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs.
• Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën.
• Field Fisher Waterhouse LLP v Commissioners for Her Majesty’s Revenue and Customs.
• Rudolf Maierhofer v Finanzamt Augsburg-Land.
• Sinclair Collis Ltd v Commissioners of Customs & Excise.
• Belgian State v Temco Europe SA.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Don Bosco Onroerend Goed BV v Staatssecretaris van Financiën.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.