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Drinks and Food UK Ltd v HMRC 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
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

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
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		6
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
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
Corbelli Wines v HMRC	[2017] UKFTT 615	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Aug 2017	BAILII		6
Safe Cellars Ltd v HMRC	[2017] UKFTT 78	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2017	BAILII		8
Caerdav Ltd v HMRC	[2023] UKUT 179	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2023	BAILII		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		3
Revenue and Customs v Butlers Ships Stores Ltd (Tax)	[2018] UKUT 58	United Kingdom Upper Tribunal	United Kingdom	6 Mar 2018	BAILII		4
HMRC v K E Entertainments Ltd	[2018] CSIH 78		United Kingdom - Scotland	circa 2018			4

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