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

Case summary

Case ID

UKSC/2017/0156

Parties

Appellant(s)

See judgment

Respondent(s)

See judgment

Issue

See judgment

Facts

See judgment

Date of issue

21 August 2017

Judgment details

Judgment date

19 June 2019

Neutral citation

[2019] UKSC 30

Judgment links

Appeal

Justices

Lord Reed

Lord Sumption

Lord Hughes

Lady Black

Lord Briggs

Hearing dates

Start date

12 July 2018

End date

12 July 2018

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