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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2 cases
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Fonecomp Ltd v The Commissioners for HM Revenue and Customs
...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 happens......
- Universal Enterprises (EU) Ltd and Customs Revenue Commissioners