Shop Direct Group v HM Revenue and Customs

Core Citations

REPORTED OPINION OF in

• [2012] TC 01823

CITED in

• TC03184: Patricia Sutton
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Shop Direct Group v Revenue and Customs Commissioners

This document cites

• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Lincolnshire Sugar Company Ltd v Smart
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Murray v Goodhews



See all quotations

• Simpson v John Reynolds & Company (Insurances) Ltd
• Riches v Westminster Bank
• Littlewoods Ltd and Others v HM Revenue and Customs
• Drummond v Austin Brown
• Stainer's Executors v Purchase (Inspector of Taxes)
• Carson (Inspector of Taxes) v Cheyney's Executor
• London and Thames Haven Oil Wharves Ltd v Attwooll
• Morley v Tattersall
• Walker v Carnaby Harrower, Barham & Pykett
• Commissioners of Customs and Excise v Next Plc; Commissioners of Customs and Excise v Grattan Plc
• R v Commissioners of Customs and Excise, ex parte Littlewoods Home Shopping Group Ltd
• Pertemps Recruitment Partnership Ltd v R & C Commissioners
• Thorn Plc ("Mobile Phones")
• Tapemaze Ltd v Melluish (Inspector of Taxes)
• Pertemps Recruitment Partnership Ltd
• Peter John Rafferty v HMRC
• Income and Corporation Taxes Act 1988
• Landlord and Tenant Act 1954
• Value Added Tax Act 1994
• Income Tax Act 1918
• Agricultural Holdings Act 1948
• Finance Act 2002
• Corporation Tax Act 2009
• British Sugar (Subsidy) Act 1925
• Finance Act 1996
• Finance Act 1998