Euro Stock shop Ltd v HM Revenue and Customs

JurisdictionUK Non-devolved
Judgment Date23 July 2010
Neutral Citation[2010] UKUT 259 (TCC)
Date23 July 2010
CourtUpper Tribunal (Tax and Chancery Chamber)
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5 cases
  • Regent Commodities v HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 28 June 2011
    ...cases were referred to in the judgment: Edwards v Bairstow ELRTAX[1956] AC 14; (1956) 36 TC 207 Euro Stock Shop Ltd v R & C Commrs VAT[2010] UKUT 259 (TCC); [2010] BVC 1,539 Georgiou (t/a Marios Chippery) v C & E Commrs VAT[1996] BVC 236 Honeyfone Ltd VATNo. 20,667; [2008] BVC 2,394 Kittel ......
  • Earthshine Ltd v Revenue and Customs Comrs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 20 June 2014
    ... ... which applied in the case of the 1992 Act are equally valid in relation to its successor (see Euro Stock Shop Ltd v R & C CommrsVAT [2010] BVC 1539 at [11], per Arnold J) and they have been ... ...
  • Earthshine Limited v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 20 June 2014
    ... ... in relation to its successor (see Euro Stock Shop Ltd v Revenue and Customs ... Commissioners [2010] STC 2454 at [11], per Arnold J) and ... ...
  • Regent Commodities Limited v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 28 June 2011
    ... ... Mobilx Ltd v ... Revenue and Customs Comrs, at paragraphs 77-80, and Euro Stock Shop ... Ltd v Revenue and Customs Comrs [2010] UKUT 259 (TCC), [2010] STC ... 2454, at ... ...
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