FMX Food Merchants Import Export Company Ltd v Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Sevcon Ltd v Lucas CAV Ltd

REFERS TO

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Swansea City Council v Glass

[See more]

• Sevcon Ltd v Lucas CAV Ltd
• R v Commissioners of Inland Revenue, ex parte Opman International U.K.
• Coburn v Colledge
• R (S) v Secretary of State for the Home Department
• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• Revenue and Customs Commissioners v GMAC (UK) Plc

RESUELVE RECURSO

• FMX Food Merchants Import Export Company Ltd v The Commissioners for HM Revenue and Customs

CONSIDERS

• Limitation Act 1980
• Customs and Excise Management Act 1979 - Articles : S-167
• Limitation Act 1980

REVERSES

• FMX Food Merchants Import Export Company Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2020] 2 All ER 161
• [2020] STC 363
• [2020] 1 WLR 757

This document cites

• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• Sevcon Ltd v Lucas CAV Ltd
• R (S) v Secretary of State for the Home Department
• Swansea City Council v Glass
• Revenue and Customs Commissioners v GMAC (UK) Plc



See all quotations

• Sevcon Ltd v Lucas CAV Ltd
• R v Commissioners of Inland Revenue, ex parte Opman International U.K.
• Coburn v Colledge
• Customs and Excise Management Act 1979
• Limitation Act 1980
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue and Commissioners for Her Majesty’s Revenue and Customs.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Valsts ieņēmumu dienests v "Veloserviss” SIA.
• FMX Food Merchants Import Export Company Ltd v The Commissioners for HM Revenue and Customs
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]