Revenue and Customs Commissioners v Wetheralds Construction Ltd

JurisdictionUK Non-devolved
Judgment Date30 May 2018
Neutral Citation[2018] UKUT 173 (TCC)
Date30 May 2018
CourtUpper Tribunal (Tax and Chancery Chamber)

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2 cases
  • The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 13 February 2023
    ...DIVISION) ON APPEAL FROM UPPER TRIBUNAL TAX & CHANCERY DIVISION Mr Justice Adam Johnson and Judge Ashley Greenbank [2021] UKUT 0293 (TCC) Royal Courts of Justice Strand, London, WC2A 2LL Sarabjit Singh KC (instructed by HMRC Solicitors Office & Legal Services) for the Appellant Davi......
  • Conservatory Roofing UK Ltd v The Commissioners for HM Revenue and Customs [2022] UKUT 00182 (TCC)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • Invalid date
    ...roofing panels with insulating properties: HMRC v Pinevale [2014] UKUT 204 (TCC) (“Pinevale”), HMRC v Wetheralds Construction Limited [2018] UKUT 173 (TCC) (“Wetheralds”) and Greenspace (UK) Limited v HMRC [2021] UKUT 0290 (TCC) We mention these cases only briefly, in order to give context ......