Universal Enterprises (EU) Ltd v Revenue and Customs Comrs
Jurisdiction | UK Non-devolved |
Date | 2014 |
Year | 2014 |
Court | Upper Tribunal (Tax and Chancery Chamber) |
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9 cases
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Fonecomp Ltd v The Commissioners for HM Revenue and Customs
...UKUT 38 (TCC); [2014] STC 1174. 34 In conclusion, I agree with paragraph 22 of the judgment of Judge Bishopp in Universal Enterprises (EU) Ltd v Revenue and Customs Comrs [2014] STC 1515, cited by HMRC: "22. The argument that a trader in a clean chain cannot be affected by anything which ......
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Universal Enterprises (EU) Limited v The Commissioners for HM Revenue and Customs
...not provide a basis for any doubt on this issue and he referred to Judge Bishopp’s conclusions in Universal Enterprises (EU) Ltd v HMRC [2014] STC 1515. That involved an interlocutory application by HMRC in the present appeal, when Mr PatchettJoyce had urged the Tribunal to refer this point......
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BTS Specialised Equipment Ltd
NTS Specialised Equipment Ltd v The Commissioners for Her Majesty's Revenue & Customs, TC 04341
...the Court agreed with paragraph 22 of the decision of Judge Bishopp in Universal Enterprises (EU) Ltd v Revenue and Customs Comrs [2014] STC 1515, a case relied on by HMRC: 10 “22. The argument that a trader in a clean chain cannot be affected by anything which happens in a dirty chain is i......
- Universal Enterprises (EU) Ltd and Customs Revenue Commissioners
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