Case details

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

Judgment date

19 Jun 2019

Neutral citation number

[2019] UKSC 30

Case ID

UKSC 2017/0157


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

Judgment details

Watch Judgment summary
19 Jun 2019 Judgment summary
Watch hearing
12 Jul 2018 Morning session Afternoon session