Mobilx Ltd v HM Comissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise

REFERS TO

• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Edwards (Inspector of Taxes) v Bairstow
• The Commissioners of HM’s HM Revenue and Customs v Dempster (t/a Boulevard)

[See more]

• Markem Corporation v Zipher Ltd
• Meridian Global Funds Management Asia Ltd v Securities Commission
• HMRC v Livewire and Another
• Dragon Futures Ltd v Commissioners of Customs and Excise

CONSIDERS

• Insolvency Act 1986 - Articles : S-214
• Tribunals and Inquiries Act 1992 - Articles : S-11

REPORTED OPINION OF in

• [2009] STC 1107

CONSIDERED in

• Davis & Dann Ltd and Another v Revenue and Customs Commissioners

CITED in

• TC03189: Phonebitz 2000 UK Ltd
• TC03052: Jim Toner & Ciaran Doherty t/a The Soft Drinks Company
• TC03388: Advent Worldwide Distribution Ltd ((in Administration))

REFERRED in

• N2J Ltd v HM Revenue and Customs
• Red 12 Trading Ltd v HM Revenue and Customs

FOLLOWED in

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

This document cites

• Markem Corporation v Zipher Ltd
• The Commissioners of HM’s HM Revenue and Customs v Dempster (t/a Boulevard)
• Edwards (Inspector of Taxes) v Bairstow
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• HMRC v Livewire and Another



See all quotations

• Meridian Global Funds Management Asia Ltd v Securities Commission
• Dragon Futures Ltd v Commissioners of Customs and Excise
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Insolvency Act 1986
• Tribunals and Inquiries Act 1992
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).