Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)

JurisdictionEngland & Wales
Judgment Date24 July 1996
Date24 July 1996
CourtChancery Division
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2 cases
  • Urenco Chemplants Ltd and Another v R & C Commissioners
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 1 December 2022
    ...Seymours Garden Centre (Horticulture) [1995] STC 706 (CA), 67 TC 401, (a “planteria” at a garden centre); (b) Bradley (Inspector of Taxes) v London Electricity plc [1996] STC 1054 (Blackburne J), (an underground electricity substation); (c) Attwood (Inspector of Taxes) v Anduff Car Wash Ltd......
  • Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 10 March 2022
    ...this case as another one in which the “premises test” as formulated by Hoffmann J was directly applied by this court. 70 Bradley v London Electricity plc [1996] STC 1054 concerned an electricity sub-station underneath Leicester Square. The sub-station was in effect a specially designed unde......

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