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Axial Systems Ltd v Revenue & Customs   flag  2

[2013] UKFTT 319
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
23rd May, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
EDP Europe Ltd v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature) [2016] UKFTT 33 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jan 2016 BAILII flag
Enlogic Systems Europe Ltd v Revenue & Customs [2015] UKFTT 100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2015 BAILII flag

Legislation Cited

Legislation Name Provision
Regulation (NSW) s2, s3, s16
Finance Act 1994 s16, s23

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Astro-Med [1993] ECR I-3797 Europe circa 1993 flag 1
Case C-218/89 Shimadzu Europa v Oberfinanzdirektion Berlin [1990] ECR I-4391 Europe circa 1990 flag 5
EDP Europe Ltd v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature) [2016] UKFTT 33 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jan 2016 BAILII flag
Enlogic Systems Europe Ltd v Revenue & Customs [2015] UKFTT 100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2015 BAILII flag
O Flaherty v HMRC [2013] UKUT 161 United Kingdom Upper Tribunal United Kingdom 4 Apr 2013 BAILII flag 39
Data Select Ltd v HMRC [2012] UKUT 187 United Kingdom Upper Tribunal United Kingdom 1 Jun 2012 BAILII flag 245
Outside in (Cambridge) Ltd trading as Lumie v The Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 441 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jul 2011 BAILII flag 2
Marlen Ltd v Revenue and Customs Commissioners [2011] UKFTT 411; [2011] STI 2439 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2011 BAILII flag 6

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