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Proctor & Gamble International Operations SA v Revenue And Customs (Customs duties - labelling requirements-whether a product is a medicament - whether a product is a plant extract - whether a product is a chemically defined substance)

[2022] UKFTT 229

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

United Kingdom

18th March, 2022

Legislation Cited

Legislation Name	Provision
Regulation (Qld)
Finance Act 1994	s16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Distinctive Care Ltd v HMRC	[2019] EWCA Civ 1010	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jun 2019	BAILII		21
Distinctive Care Ltd v HMRC	[2018] UKUT 155	United Kingdom Upper Tribunal	United Kingdom	15 May 2018	BAILII		21
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2017] UKSC 55; [2017] 1 WLR 2945	United Kingdom Supreme Court	United Kingdom	26 Jul 2017	BAILII		135
Market & Opinion Research International Ltd v HMRC	[2015] UKUT T0012	United Kingdom Upper Tribunal	United Kingdom	circa 2015	BAILII		1
Catana v HMRC	[2012] UKUT 172	United Kingdom Upper Tribunal	United Kingdom	25 May 2012	BAILII		29
John Scofield v Revenue & Customs	[2012] UKFTT 673	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2012	BAILII		6
Ridehalgh v Horsefield	[1994] Ch 205; [1994] 3 All ER 848; [1994] 3 WLR 462	Court of Chancery	United Kingdom	circa 1994	LexisNexis / Westlaw		1

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