Revenue and Customs Comrs v FMX Food Merchants Import Export Company Ltd
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2015] UKUT 669 (TCC) |
| Date | 2015 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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6 cases
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Allam
...example, Beagles v R & C Commrs [2018] BTC 528 (Beagles) and R & C Commrs v Tooth [2018] BTC 505 (Tooth)) and the Upper Tribunal decision in FMX Food Merchants Imports Export Company Ltd v R & C Commrs [2015] UKUT 669 (TCC) (FMX) in support of a submission that there were circumstances wher......
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FMX Food Merchants Import Export Company Ltd v The Commissioners for HM Revenue and Customs
...[2018] EWCA Civ 2401 IN THE COURT OF APPEAL ON APPEAL FROM THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) Mr Justice Birss [2015] UKUT 669 (TCC) Royal Courts of Justice Strand, London, WC2A 2LL Before: Lord Justice Lewison Lord Justice Newey and Mr Justice Henry Carr Case No: A3/2016/0872 Be......
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The Commissioners for HM Revenue and Customs v A G Villodre SL
...in the way of this submission is that the Upper Tribunal has now decided in HMRC v FMX Food Merchants Import Export Co Ltd (“FMX”) [2015] UKUT 0669 (TCC) that HMRC can rely on Article 221(4) in a case like the Although Villodre’s contention that HMRC’s reliance on Article 221(4) is hopeless......
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HMRC v A G Villodre SL
...in the way of this submission is that the Upper Tribunal has now decided in HMRC v FMX Food Merchants Import Export Co Ltd (“FMX”) [2015] UKUT 0669 (TCC) that HMRC can rely on Article 221(4) in a case like the Although Villodre’s contention that HMRC’s reliance on Article 221(4) is hopeless......
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