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Drinks and Food UK Ltd v HMRC   flag  2

[2023] UKFTT 979
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
16th November, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HOULDSWORTH v Revenue & Customs (PROCEDURE - application to strike out - whether jurisdiction) [2024] UKFTT 224 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Mar 2024 BAILII flag
METATRON DOO v Revenue & Customs (PROCEDURE - strike out application - whether there is a right of appeal against a refusal of an overseas refund) [2024] UKFTT 115 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jan 2024 BAILII flag

Legislation Cited

Legislation Name Provision
Regulations (WA)
Finance Act 1994 s7, s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Caerdav Ltd v HMRC [2023] UKUT 179 United Kingdom Upper Tribunal United Kingdom 25 Jul 2023 BAILII flag 9
Executors of David Harrison (Deceased) and (2) Simon Harrison v Revenue and Customs [2021] UKUT 273 United Kingdom Upper Tribunal United Kingdom 5 Nov 2021 BAILII flag 3
Beadle v HMRC [2020] EWCA Civ 562; [2021] 1 All ER 237 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Apr 2020 BAILII flag 15
Revenue and Customs v Butlers Ships Stores Ltd (Tax) [2018] UKUT 58 United Kingdom Upper Tribunal United Kingdom 6 Mar 2018 BAILII flag 4
HMRC v K E Entertainments Ltd [2018] CSIH 78 United Kingdom - Scotland circa 2018 flag 4
Corbelli Wines v HMRC [2017] UKFTT 615 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2017 BAILII flag 6
Safe Cellars Ltd v HMRC [2017] UKFTT 78 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jan 2017 BAILII flag 8
[2017] Ewca Civ 596 [2017] EWCA Civ 596 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2017 BAILII flag 1
GB Housley Ltd v HMRC [2016] EWCA Civ 1299 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2016 BAILII flag 6

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