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Universal Cycles Ltd v Revenue & Customs (PROCEDURE : Other) 1

[2018] UKFTT 564

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

United Kingdom

28th September, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Z Ltd v Revenue & Customs (PROCEDURE : Other)	[2019] UKFTT 169	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Mar 2019	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s16

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
National Grid Electricity Transmission plc v ABB Ltd ()	[2012] EWHC 869	High Court of England and Wales	United Kingdom - England and Wales	circa 2012	BAILII		2
HMRC v Smart Price Midlands Ltd	[2017] UKUT 465	United Kingdom Upper Tribunal	United Kingdom	6 Dec 2017	BAILII		7
FMX Food Merchants Imports Export Co Ltd v Revenue and Customs Commissioners	[2015] UKUT 669	United Kingdom Upper Tribunal	United Kingdom	10 Dec 2015	BAILII		4
HMRC v Ingenious Games	[2014] UKUT 62	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2014	BAILII		19

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