FMX Food Merchants Import Export Co Ltd v HM Revenue and Customs [2018] EWCA Civ 2401

Court of Appeal (Civil Division) · 2018-10-30 · Tax · cited by 1 · influence score 12/100 Appeal Allowed

Treatment

Citation network

Cited by (1)

• Explained — The Secretary of State for Transport v Arriva Rail East Midlands Ltd ("Arriva") 2019-12-18
  “…ase 201/10 Ze Fu Fleischhandel and Vion Trading [2011] CMLR 11 at [29] - [34], as explained by this court in FMX Food Merchants Import Export Co Limited v HMRC [2018] EWCA Civ 2401 at [42].…”

This judgment cites

• [2011] UKFTT 20 (TC)
• [2013] UKFTT 720 (TC)
• [2015] UKUT 0669 (TCC)
• Case C-62/06
• Case C-201/04
• Case C-264/08
• Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue and another [2012] UKSC 19
• [2012] 2 AC 337
• Case C-90/94
• Case C-208/90
• [1993] ICR 8
• Case C-231/96
• Case C-472/08
• Case C-62/00
• Case C-445/06
• Case T-192/99
• Case T-281/01
• Case T-144/02
• [2016] EWCA Civ 1015
• [2014] EWCA Civ 433
• Case C-75/09
• Case C-59/14
• Case C-110/99
• Case C-8/92
• Case C-255/02
• Case C-212/97

Frequently cited alongside

• [1975] AC 396 1×
• [1979] Ch 384 1×
• [1983] 2 AC 1 1×
• [1983] 2 AC 237 1×

Related Tax cases

• Cardtronics Europe Ltd & Ors v Syke & Ors (Valuation Officers) [2018] EWCA Civ 2472
• Hopkinson & Ors v Towergate Financial (Group) Ltd & Ors [2018] EWCA Civ 2744
• Rashid v Nasrullah [2018] EWCA Civ 2685
• Friends of the Earth Ltd, R (On the Application Of) v Secretary of State for Transport [2021] EWCA Civ 13
• Invicta Foods Ltd v The Commissioners for HMRC [2018] EWCA Civ 2204
• First Alternative Medical Staffing Ltd v The Commissioners of HMRC [2022] EWCA Civ 249
• Bratt Autoservices Company Ltd v HM Revenue and Customs [2018] EWCA Civ 1106
• Parr v Keystone Healthcare Ltd & Ors [2019] EWCA Civ 1246