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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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