Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)
Jurisdiction | England & Wales |
Judgment Date | 24 July 1996 |
Date | 24 July 1996 |
Court | Chancery Division |
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2 cases
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Urenco Chemplants Ltd and Another v R & C Commissioners
...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......
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Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs
...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......