Flix Innovations Ltd v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Judgment Date | 05 July 2016 |
| Neutral Citation | [2016] UKUT 301 (TCC) |
| Date | 05 July 2016 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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2 cases
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News Corp UK & Ireland Limited v The Commissioners for Her Majesty's Revenue & Customs, TC 06385
...borne by the statutory language.” 25 201. This passage was cited with approval by the Upper Tribunal in Flix Innovations Limited v HMRC [2016] STC 2206 at [42] and in HMRC v Michael and Elizabeth McQuillan [2017] UKUT 344 (TCC). 202. I have explained that the words of Group 3 indicate that ......
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Global By Nature Limited v The Commissioners for HMRC
...of law that are binding either on HMRC or the Tribunal”, see Flix v HMRC [2015] UKFTT 0558 (TC) at [61], endorsed in Flix v HMRC [2016] UKUT 301 (TCC) at [50], this passage does not have that purpose. Instead, it provides factual information about the drafting of Item 4A, a provision which ......