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Jim Toner & Ciaran Doherty (t/a The Soft Drinks Co) v Revenue & Customs

[2013] UKFTT 670

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

United Kingdom

19th July, 2013

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
GSM Export Ltd v HMRC	[2012] UKFTT 744	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Dec 2012	BAILII		4
Jdi Trading v HMRC	[2012] UKFTT 642	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2012	BAILII		16
Brayfal Ltd v HMRC	[2011] UKUT B6	United Kingdom Upper Tribunal	United Kingdom	2 Mar 2011	BAILII		7
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
HMRC v Livewire and Olympia	[2009] EWHC 15	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		8
Red12 v HMRC	[2009] EWHC 2563	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		81
Calltel Telecom Ltd v HMRC	[2007] UKVAT V20266; [2007] BVC 2544	VAT & Duties Tribunals	United Kingdom	20 Jul 2007	BAILII		14
SPRL (C-439/04 and C-440/04)	[2006] ECR 1-6161		Europe	circa 2006			53

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