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Appeals Under Section 13 of the Tribunals, Courts and Enforcement ACT 2007 by DCM (Holdings) Ltd and the Commissioners for Her Majesty's Revenue and Customs    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Coöperatieve Aardappelenbewaarplaats	[1981] ECR 445; [1981] 3 CMLR 337		Europe	circa 1981			52
[2020] Page 1	[2020] Page 1		United Kingdom	circa 2020			432
DCM Optical (Holdings) Ltd v HMRC	[2018] UKUT 409	United Kingdom Upper Tribunal	United Kingdom	5 Dec 2018	BAILII		3
R (Black) v Secretary of State for Justice	[2017] UKSC 81; [2018] AC 215; [2018] 2 WLR 123	United Kingdom Supreme Court	United Kingdom	19 Dec 2017	BAILII		28
DCM (Optical Holdings) Ltd v Revenue and Customs (VAT - ASSESSMENTS : Other)	[2017] UKFTT 785	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Oct 2017	BAILII		1
Capital Accommodation (in Liquidation) v HMRC	[2012] UKUT 276	United Kingdom Upper Tribunal	United Kingdom	30 Jul 2012	BAILII		1
Lex Services plc v Customs and Excise Commissioners	[2003] UKHL 67; [2004] 1 All ER 434; [2003] All ER (D) 79; [2003] BTC 5658; [2004] RTR 18; [2004] BVC 53; [2004] 1 WLR 1; [2003] STI 2274	House of Lords	United Kingdom	4 Dec 2003	BAILII		19
R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax	[2002] UKHL 21; [2003] 1 AC 563; [2002] 3 All ER 1; [2002] 2 WLR 1299; [2002] All ER (D) 239	House of Lords	United Kingdom	circa 2002	BAILII		215
VATA and the Value Added Tax Regulations	[1995] SI 1995/2518		United Kingdom	circa 1995			129
Infinity Distribution Ltd (In Administration) v HM Revenue & Customs	[2010] EWHC 1393	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII
On appeal from	[2020] CSIH 60		United Kingdom - Scotland	circa 2020			4
Revenue and Customs v DCM Optical Holdings) Ltd	[2019] CSIH 38; [2019] SLT 1369		United Kingdom - Scotland	circa 2019	Westlaw		2
CR Smith Glaziers (Dunfermline) Ltd v Customs and Excise Commissioners	[2003] UKHL 7; [2003] 1 All ER 801; [2003] 1 WLR 656; [2003] All ER (D) 286; [2003] SC (HL) 21; [2003] SCLR 222; [2003] SLT 355; [2003] BTC 5193; [2003] BVC 249; [2003] STI 267	House of Lords	United Kingdom - Scotland	20 Feb 2003	BAILII		17
[2003] SC 355	[2003] SC 355		United Kingdom - Scotland	circa 2003			1