Repertoire Culinaire Ltd v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2016] UKUT 104 (TCC) |
| Year | 2016 |
| Date | 2016 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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3 cases
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The Commissioners for HM Revenue and Customs v Répertoire Culinaire Ltd
...THE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) Mr Justice Birss and Judge Hellier [2016] UKUT 0104 (TCC) Royal Courts of Justice Strand, London, WC2A 2LL Lord Justice Patten Lord Justice Henderson and Lady Justice Asplin Case No: A3/2016/23......
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Repertoire Culinaire Ltd v HMRC
...[2016] UKUT 0104 (TCC) Appeal number: UT/2013/0023 TYPE OF TAX – keywords - Excise Duty – exemption under art 27(1) of Directive 982/83/EEC – whether conditional refund system for importing manufacturers in s 4 FA 1995 adequately implemented the exemption – held: on the facts the appellant ......
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Repertoire Culinaire Limited v The Commissioners for HM Revenue and Customs
...[2016] UKUT 0104 (TCC) Appeal number: UT/2013/0023 TYPE OF TAX – keywords - Excise Duty – exemption under art 27(1) of Directive 982/83/EEC – whether conditional refund system for importing manufacturers in s 4 FA 1995 adequately implemented the exemption – held: on the facts the appellant ......