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DCM Optical (Holdings) Ltd v HMRC     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
EVERYDAY WHOLESALE Ltd v Revenue & Customs (VALUE ADDED TAX - input tax deductibility - right to deduct restricted under principles in Kittel)	[2023] UKFTT 60	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2022	BAILII
EVERYDAY WHOLESALE Ltd v Revenue & Customs (VALUE ADDED TAX - input tax deductibility - right to deduct restricted under principles in Kittel)	[2023] UKFTT 78	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2022	BAILII
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	[2020] ScotCS CSIH_60	Scottish Court of Session	United Kingdom - Scotland	8 Sep 2020	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
[2018] Ukut 0409	[2018] UKUT 0409	United Kingdom Upper Tribunal	United Kingdom	circa 2018	BAILII		2
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	[2020] ScotCS CSIH_60	Scottish Court of Session	United Kingdom - Scotland	8 Sep 2020	BAILII
Advocate General for Scotland v Murray Group Holdings Ltd	[2016] SC 201		United Kingdom - Scotland	circa 2016			15
Commissioners of Inland Revenue v Fraser	[1942] SC 493; 24 Tax Cas 498		United Kingdom - Scotland	circa 1942			43