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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

25th January, 2024

Legislation Cited

Legislation Name	Provision
European Communities Act 1972	s4, s5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Drinks and Food UK Ltd v HMRC	[2023] UKFTT 979	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Nov 2023	BAILII		2
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		15
First De Sales Ltd Partnership v HMRC	[2018] UKUT 396; [2019] 4 WLR 21	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2018	BAILII		28
HMRC v Earlsferry Thistle Golf Club	[2014] UKUT 250	United Kingdom Upper Tribunal	United Kingdom	2 Jun 2014	BAILII		9

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