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Global Foods Ltd v Revenue & Customs 1

[2014] UKFTT 1112

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

United Kingdom

22nd December, 2014

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Corrigan v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)	[2016] UKFTT 180	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Mar 2016	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1992	s79, s199

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commission v Belgium	[1984] ECR 1861		Europe	circa 1984			20
Commission v France	[1988] ECR 4797		Europe	circa 1988			38
HMRC v Our Communications Ltd	[2013] UKUT 595	United Kingdom Upper Tribunal	United Kingdom	26 Nov 2013	BAILII		1
Jeunehomme and EGI	[1988] ECR 4517		Europe	circa 1988			28
Rompelman	[1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202	Court of Justice of the European Communities	Europe	14 Feb 1985	BAILII		120
Schul	[1982] EUECJ R-15/81; [1982] 3 CMLR 229; [1982] ECR 1409	Court of Justice of the European Communities	Europe	5 May 1982	BAILII		31
Xentric Ltd v Revenue & Customs	[2010] UKFTT 620	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Dec 2010	BAILII		4

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