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FATIMA JEWELLERS Ltd v Revenue & Customs (CUSTOMS DUTY AND IMPORT VAT - C18 post clearance demand note - export of gold and import of gold jewellery - outward processing relief - whether Customs Duty and import VAT payable)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
LAURENCE SUPPLY CO (LEATHER GOODS) LTD v Revenue & Customs (CUSTOMS DUTY - tariff classification - quantum of the C18 - handbags and purses)	[2024] UKFTT 124	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Feb 2024	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Plantanol	[2009] ECR I-8343		Europe	circa 2009			13
Caerdav Ltd v HMRC	[2023] UKUT 179	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2023	BAILII		9
Metropolitan International Schools v HMRC	[2019] EWCA Civ 156	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Feb 2019	BAILII		9
Mobile Export/Shelford IT Ltd v The Commissioners for HM Revenue & Customs	[2009] EWHC 797	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		2
R (Drax Power Ltd) v HM Treasury	[2017] EWCA Civ 1030	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2017	BAILII		1
R v Inland Revenue Commissioners, Ex p MFK Underwriting Agents Ltd	[1990] 1 WLR 1455		United Kingdom	circa 1990	LexisNexis / Westlaw		1
LAURENCE SUPPLY CO (LEATHER GOODS) LTD v Revenue & Customs (CUSTOMS DUTY - tariff classification - quantum of the C18 - handbags and purses)	[2024] UKFTT 124	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Feb 2024	BAILII