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DCM (Optical Holdings) Ltd v Revenue and Customs (VAT - ASSESSMENTS : Other)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Allen v Revenue and Customs (VAT - APPEALS : Applications generally)	[2016] UKFTT 571	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Aug 2016	BAILII		2
Aria Technology Ltd v HMRC	[2016] UKFTT 98	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Feb 2016	BAILII		7
Graham (t/a Xs and Os Amusements) v Revenue And Customs	[2014] UKUT 75	United Kingdom Upper Tribunal	United Kingdom	17 Feb 2014	BAILII		6
Data Select Ltd v HMRC	[2012] UKUT 187	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2012	BAILII		245
Benridge Care Homes Ltd v HMRC	[2012] UKUT 132	United Kingdom Upper Tribunal	United Kingdom	26 Apr 2012	BAILII		7
12 Appealreviewofcurrentlaw & Lawreform TC/2009/13140				circa 2009
(No 2)	[2007] EWCA Civ 542	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Jun 2007	BAILII		17
DCM (Optical Holdings) Ltd v Revenue & Customs	[2006] UKVAT V19549	VAT & Duties Tribunals	United Kingdom	18 Apr 2006	BAILII		1
National Provident Institution v CEC	[2005] V & DR 297		United Kingdom	circa 2005			2
Advocate General for Scotland v General Commissioners for Aberdeen City	[2005] CSOH 135		United Kingdom - Scotland	circa 2005			30
Courts Plc v CEC	[2004] EWCA Civ 1527	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Nov 2004	BAILII		17
[2004] Appeal review of current law & law reform 2				circa 2005
Tesco plc v Customs and Excise Commissioners	[2003] EWCA Civ 1367	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Oct 2003	BAILII		17
Sunningdale Golf Club v CEC	[1997] V & DR 79		United Kingdom	circa 1997			7
Joseph Samuel Developments	[1992] VATTR 1		United Kingdom	circa 1992			2
Rompelman	[1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202	Court of Justice of the European Communities	Europe	14 Feb 1985	BAILII		120
British Railways	[1977] 1 WLR 588		United Kingdom	circa 1977	LexisNexis / Westlaw		14
64 Appeal review of current law & law reform 1				circa 2005
9 Appealreviewofcurrentlaw & Lawreform Edn/09/0017				circa 2005
12 Appealreviewofcurrentlaw & Lawreform Edn/07/0082				circa 2005