TC03100: FMX Food Merchants Ltd
Jurisdiction | UK Non-devolved |
Neutral Citation | [2013] UKFTT 720 (TC) |
Year | 2013 |
Date | 2013 |
Court | First Tier Tribunal (Tax Chamber) |
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FMX Food Merchants Import Export Company Ltd v The Commissioners for HM Revenue and Customs
- United Kingdom
- Court of Appeal (Civil Division)
- 30 October 2018
...the Council of 16 November 2000 (“the Customs Code”), and that Article 221(4) could not be relied upon to override that time limit; [2013] UKFTT 720 (TC) (“the FTT Decision”). The FTT Decision was overturned by the Upper Tribunal which decided that the communication of the Demand was not t...... -
Revenue and Customs Comrs v FMX Food Merchants Import Export Company Ltd
- United Kingdom
- Upper Tribunal (Tax and Chancery Chamber)
- Invalid date