GSM Export (UK) Ltd ((in Administration)) and Another v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2014] BVC 547

This document cites

• Red 12 Trading Ltd v HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• London Borough of Southwark v Jiminez
• Armitage v Nurse
• Porter v Magill



See all quotations

• El Farargy v El Farargy and Others
• Edwards (Inspector of Taxes) v Bairstow
• Fonecomp Ltd v Revenue and Customs Commissioners
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Peter Simper & Company Ltd v Cooke
• Edgeskill Ltd
• Tribunals, Courts and Enforcement Act 2007
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• Mahagében Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (C-80/11) and Péter Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-142/11).