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Kubota (UK) Ltd v Revenue & Customs (CUSTOMS DUTIES - combined nomenclature)

[2020] UKFTT 250

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

United Kingdom

5th June, 2020

Legislation Cited

Legislation Name	Provision
Regulation (Qld)
Finance Act	s3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Holz Geenen	[2000] ECR I-1975		Europe	circa 1975			25
EP Barrus Ltd v Revenue and Customs Commissioners	[2013] UKUT 449	United Kingdom Upper Tribunal	United Kingdom	16 Sep 2013	BAILII		14
Hewlett Packard	[2001] EUECJ C-119/99; [2001] ECR I-3981	Court of Justice of the European Communities	Europe	17 May 2001	BAILII		14
Commissioners of Customs and Excise	[2003] EWHC 59	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII		5
EP Barrus Ltd & Kubota (UK) Ltd v HMRC	[2016] UKFTT 359	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2016	BAILII		2
Ep Barrus Ltd v HMRC	[2011] UKFTT 864	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Dec 2011	BAILII		2

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