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N & M Walkingshaw Ltd v Revenue & Customs

[2013] UKFTT 269

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

29th April, 2013

Legislation Cited

Legislation Name	Provision
Finance Act 1972	s10

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
CR Smith Glaziers (Dunfermline) Ltd v Customs and Excise Commissioners	[2003] UKHL 7; [2003] 1 All ER 801; [2003] 1 WLR 656; [2003] All ER (D) 286; [2003] SC (HL) 21; [2003] SCLR 222; [2003] SLT 355; [2003] BTC 5193; [2003] BVC 249; [2003] STI 267	House of Lords	United Kingdom - Scotland	20 Feb 2003	BAILII		17
Elida Gibbs Ltd v Customs and Excise Comrs (Case C-317/94)	[1997] QB 499		United Kingdom	circa 1997	LexisNexis / Westlaw		34
Empire Stores	[1994] ECR I-2329		Europe	circa 1994			10
[1986] QB 401	[1986] QB 401		United Kingdom	circa 1986	LexisNexis / Westlaw		33
Coöperatieve Aardappelenbewaarplaats	[1981] ECR 445; [1981] 3 CMLR 337		Europe	circa 1981			52

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