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Kubota (UK) Ltd v Revenue & Customs (CUSTOMS DUTIES - combined nomenclature)

[2020] UKFTT 250

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

United Kingdom

5th June, 2020

Legislation Cited

Legislation Name	Provision
Regulation (Qld)
Finance Act	s3

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
EP Barrus Ltd & Kubota (UK) Ltd v HMRC	[2016] UKFTT 359	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2016	BAILII		2
EP Barrus Ltd v Revenue and Customs Commissioners	[2013] UKUT 449	United Kingdom Upper Tribunal	United Kingdom	16 Sep 2013	BAILII		14
Ep Barrus Ltd v HMRC	[2011] UKFTT 864	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Dec 2011	BAILII		2
Commissioners of Customs and Excise	[2003] EWHC 59	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII		5
Hewlett Packard	[2001] EUECJ C-119/99; [2001] ECR I-3981	Court of Justice of the European Communities	Europe	17 May 2001	BAILII		14
Holz Geenen	[2000] ECR I-1975		Europe	circa 1975			25

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