Case details

OWD Ltd trading as Birmingham Cash and Carry (In Liquidation) and another (Appellants) v Commissioners for Her Majesty’s Revenue and Customs (Respondent)

Judgment date

19 Jun 2019

Neutral citation number

[2019] UKSC 30

Case ID

UKSC 2017/0156


Lord Reed, Lord Sumption, Lord Hughes, Lady Black, Lord Briggs

Judgment details

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19 Jun 2019 Judgment summary