Connect Global Ltd v HM Revenue and Customs

Core Citations

CITES

• GUS Merchandise Corporation Ltd v Commissioners of Customs and Excise;

APPLIES

• Mobile Export 365 Ltd v HM Revenue and Customs
• Brayfal Ltd

REPORTED OPINION OF in

• [2010] STC 51
• [2011] BVC 1501

DISTINGUISHED in

• Cm (zimbabwe) v Secretary of State for the Home Department

CITED in

• HM Revenue and Customs v IA Associates Ltd

CONSIDERED in

• Atlantic Electronics Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Mobile Export 365 Ltd v HM Revenue and Customs
• R (Just Fabulous (UK) Ltd) v R & C Commissioners
• GUS Merchandise Corporation Ltd v Commissioners of Customs and Excise;
• GUS Merchandising Corporation Ltd v Commissioners of Customs and Excise; Commissioners of Customs and Excise v GUS Merchandising Corporation Ltd
• Brayfal Ltd



See all quotations

• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009