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Else Refining and Recycling Ltd v HMRC 4

[2012] UKFTT 470

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

23rd July, 2012

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Imenex UK Ltd v Revenue & Customs	[2015] UKFTT 102	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2015	BAILII
Jdi Trading v HMRC	[2012] UKFTT 642	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2012	BAILII		16
JMC Electronics Ltd v Revenue & Customs	[2013] UKFTT 325	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 May 2013	BAILII
Pacific Computers Ltd v Revenue & Customs	[2015] UKFTT 26	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2015	BAILII		2

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Axel Kittel v Belgian State, Belgian State v Recolta Recycling SPRL (Joined Cases C-439/04 and C-440/04	[2006] ECR I-6161		Europe	circa 2006			60
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181

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