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This document cites
- Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
- Value Added Tax Act 1994
- The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
- Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).