The Commissioners for HM Revenue and Customs v Euro Trade & Finance Limited
| Jurisdiction | UK Non-devolved |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Judge | Judge Sinfield,Judge Greenbank |
| Neutral Citation | [2019] UKUT 0023 (TCC) |
| Published date | 05 February 2019 |
| Date | 05 February 2019 |
| Subject Matter | Tax,5 February 2019 |
[2019] UKUT 0023 (TCC)
Appeal number: UT/2016/0173
PROCEDURE – Article 267 TFEU – whether FTT erred in law in referring
questions to CJEU - appeal allowed
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
BETWEEN:
THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS
Appellants
- and –
EURO TRADE & FINANCE LIMITED
Respondent
Tribunal:
Judge Greg Sinfield
Judge Ashley Greenbank
Sitting in public at Royal Courts of Justice, Strand, London, WC2A 2LL on
6 February 2018
Brendan McGurk, counsel, instructed by the General Counsel and Solicitor to
HM Revenue and Customs, for the Appellants
John Shelley, CTA, for the Respondent
© CROWN COPYRIGHT 2019
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