Spearmint Rhino Ventures (UK) Ltd v R & C Commissioners

Core Citations

REFERS TO

• Ringside Refreshments v Commissioners of Customs and Excise
• Sutton v Hutchinson
• Cronin (t/a Cronin's Driving School) v Commissioners of Customs and Excise

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• Kieran Mullin Ltd v Commissioners of Customs and Excise
• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [2007] STC 1252
• [2007] BTC 5418
• [2007] BVC 437

REFERRED in

• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• Quashie v Stringfellows Restaurants
• Stringfellow Restaurants Ltd v Nadine Quashie

DISTINGUISHED in

• Joppa Enterprises Limited V. A Decivision Of The Vat Tribunal Sitting On Edinburgh Issued On 30th May 2007 And Communicated To The Appellant On 31 May 2007

CONSIDERED in

• A1 Lofts Ltd v HM Revenue and Customs

This document cites

• Kieran Mullin Ltd v Commissioners of Customs and Excise
• Ringside Refreshments v Commissioners of Customs and Excise
• Sutton v Hutchinson
• Edwards (Inspector of Taxes) v Bairstow
• Cronin (t/a Cronin's Driving School) v Commissioners of Customs and Excise



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