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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
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
Intermodal Transports [2005] EUECJ C-495/03; [2006] 1 CMLR 32; [2005] ECR I-8151 Court of Justice of the European Communities Europe 15 Sep 2005 BAILII flag 45
Ikegami [2005] EUECJ C-467/03; [2005] ECR I-2389 Court of Justice of the European Communities Europe 17 Mar 2005 BAILII flag 19
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

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