Wheels Common Investment Fund Trustees Ltd and Others
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- R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
- United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
- Revenue and Customs Commissioners v Vodafone Group Services Ltd
- Value Added Tax Act 1994
- Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty's Revenue and Customs.