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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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