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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)   flag 

[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
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
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 flag 2
First De Sales Ltd Partnership v HMRC [2018] UKUT 396; [2019] 4 WLR 21 United Kingdom Upper Tribunal United Kingdom 27 Nov 2018 BAILII flag 28
HMRC v Earlsferry Thistle Golf Club [2014] UKUT 250 United Kingdom Upper Tribunal United Kingdom 2 Jun 2014 BAILII flag 9

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