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Sharya UK Ltd v Revenue and Customs (CUSTOMS DUTY : Other)   flag 

[2018] UKFTT 72
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
12th February, 2018

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s7
Finance Act s6, s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R (Rowe) v Revenue and Customs Commissioners, and R (Vital Nut) v Revenue and Customs Commissioners [2017] EWCA Civ 2105; [2018] 1 WLR 3039 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Dec 2017 BAILII flag 17
Hemisphere Freight Services Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments) [2017] UKFTT 740 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Oct 2017 BAILII flag 1
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs [2017] UKSC 55; [2017] 1 WLR 2945 United Kingdom Supreme Court United Kingdom 26 Jul 2017 BAILII flag 135
Romasave (Property Services) Ltd v HMRC [2015] UKUT 254 United Kingdom Upper Tribunal United Kingdom 27 May 2015 BAILII flag 163
R (Hysaj) v Secretary of State for the Home Department [2014] EWCA Civ 1633; [2015] 1 WLR 2472 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Dec 2014 BAILII flag 198
Denton v TH White Ltd [2014] EWCA Civ 906; [2014] 1 WLR 3926; [2014] 4 Costs LR 752 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Jul 2014 BAILII flag 697
Data Select Ltd v HMRC [2012] UKUT 187 United Kingdom Upper Tribunal United Kingdom 1 Jun 2012 BAILII flag 245
Holwell Securities Ltd v Hughes [1973] EWCA Civ 5; [1974] 1 All ER 161; [1974] 1 WLR 155 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 Nov 1973 BAILII flag 37

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