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Ex parte Else   flag  119

[1993] QB 534
Law Reports, Queen's Bench
United Kingdom

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
London Steam-Ship Owners' Mutual Insurance Association Ltd v The Kingdom of Spain M/T "PRESTIGE" (No 5) [2022] EWCA Civ 238 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Mar 2022 BAILII flag 1
Gallaher Ltd v HM Revenue [2020] UKUT 354 United Kingdom Upper Tribunal United Kingdom 11 Dec 2020 BAILII flag
Re Stach [2020] NICA 4 Court of Appeal in Northern Ireland United Kingdom - Northern Ireland 10 Jan 2020 BAILII flag 9
Wilson v McNamara [2020] EWHC 98 (Ch) High Court of England and Wales United Kingdom - England and Wales 23 Jan 2020 BAILII flag 4
Trucks-CA) [2020] EWCA Civ 1475 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Nov 2020 BAILII flag 4
MODSAF v International Military Services Ltd [2020] EWCA Civ 145; [2020] 1 WLR 1726 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Feb 2020 BAILII flag 3
Commissioners for HM Revenue and Customs v Euro Trade & Finance Ltd (Tax) [2019] UKUT 23 United Kingdom Upper Tribunal United Kingdom 5 Feb 2019 BAILII flag 1
BAV-TMW Globaler Immobilienspezialfonds v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2019] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Feb 2019 BAILII flag
Daimler AG v MOL (Europe Africa) Ltd [2019] EWHC 3197 (Comm) High Court of England and Wales United Kingdom - England and Wales 22 Nov 2019 BAILII flag 2
Orion Corporation v Secretary of State for Health and Social Care [2019] EWHC 689 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Mar 2019 BAILII flag 2
Canary Wharf (BP4) T1 Ltd v European Medicines Agency [2019] EWHC 335 (Ch); [2019] L & TR 14; [2019] EGLR 17 High Court of England and Wales United Kingdom - England and Wales 20 Feb 2019 BAILII flag 15
Davison and Robinson Ltd v Revenue and Customs (Tax) [2018] UKUT 437 United Kingdom Upper Tribunal United Kingdom 15 Jan 2019 BAILII flag 8
Findlay v Revenue and Customs (Reference to Europe : Reference to Europe) [2018] UKFTT 217 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2018 BAILII flag
Wightman, Reclaiming Motion by Andy Wightman MSP Against Secretary of State for Exiting the European Union [2018] ScotCS CSIH_62 Scottish Court of Session United Kingdom - Scotland 21 Sep 2018 BAILII flag
Warwickshire County Council v Halfords Autocentres Ltd [2018] EWHC 3007 (Admin) High Court of England and Wales United Kingdom - England and Wales 9 Nov 2018 BAILII flag 1
Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs [2017] UKUT 137 United Kingdom Upper Tribunal United Kingdom 26 Apr 2017 BAILII flag 2
BAT Industries PLC v Revenue and Customs (INCOME TAX/CORPORATION TAX : European law) [2017] UKFTT 558 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2017 BAILII flag 1
Learning Centre (Romford) Ltd v Revenue and Customs (VAT - EXEMPT SUPPLIES : Health and welfare) [2017] UKFTT 492 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2017 BAILII flag 3
Park LLP v HMRC [2017] UKFTT 217 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2017 BAILII flag 3
Emerald Supplies Ltd v British Airways Plc [2017] EWHC 2420 (Ch) High Court of England and Wales United Kingdom - England and Wales 4 Oct 2017 BAILII flag 1
Shields & Sons Partnership v Revenue & Customs [2016] UKUT 142 United Kingdom Upper Tribunal United Kingdom 6 Mar 2016 BAILII flag 2
Pierhead Drinks Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2016] UKFTT 286 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2016 BAILII flag 1
Euro Trade and Finance Ltd [2016] UKFTT 279 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2016 BAILII flag 3
John Muir Trust v The Scottish Ministers [2016] ScotCS CSIH_61 Scottish Court of Session United Kingdom - Scotland 22 Jul 2016 BAILII flag
Lounes [2016] EWHC 436 (Admin) High Court of England and Wales United Kingdom - England and Wales 8 Mar 2016 BAILII flag 3
Abbostley Golf Club [2015] UKFTT 662 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Dec 2015 BAILII flag 2
PricewaterhouseCoopers LLP v Revenue & Customs [2015] UKFTT 7 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2015 BAILII flag
Vo (AP) v RH The Lord Wallace of Tankerness, QC, Advocate General for Scotland [2015] ScotCS CSOH_95 Scottish Court of Session United Kingdom - Scotland 16 Jul 2015 BAILII flag
Lord Advocate, Re an Order in Terms of Regulation 18 of The Civil Aviation (Investigation of Air Accidents and Incidents) Regulations 1996 [2015] ScotCS CSOH_80 Scottish Court of Session United Kingdom - Scotland 19 Jun 2015 BAILII flag
R (AZ) v Secretary of State for the Home Department [2015] EWHC 3695 (Admin) High Court of England and Wales United Kingdom - England and Wales 18 Dec 2015 BAILII flag 3
Western Sahara Campaign UK, R (on the application of) v HM Revenue and Customs [2015] EWHC 2898 (Admin) High Court of England and Wales United Kingdom - England and Wales 19 Oct 2015 BAILII flag 5
Tech 21 UK Ltd v Logitech Europe SA [2015] EWHC 2614 (Ch) High Court of England and Wales United Kingdom - England and Wales 15 Sep 2015 BAILII flag 2
Davis v Secretary of State for the Home Department [2015] EWHC 2092 (Admin) High Court of England and Wales United Kingdom - England and Wales 17 Jul 2015 BAILII flag 2
Gibraltar Betting and Gaming Association Ltd, R (on the application of) v HM Revenue and Customs [2015] EWHC 1863 (Admin) High Court of England and Wales United Kingdom - England and Wales 14 Jul 2015 BAILII flag 1
Taylor Wimpey PLC v Revenue & Customs [2014] UKFTT 575 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2014 BAILII flag 2
Standard Chartered plc v Revenue and Customs Comrs [2014] UKFTT 316 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Mar 2014 BAILII flag 7
Tzen Pacific Ltd v Innovest Ltd [2014] PGNC 110 National Court of Papua New Guinea Papua New Guinea 1 Aug 2014 PacLII flag
Delaney v Secretary of State for Transport [2014] EWHC 1785 (QB) High Court of England and Wales United Kingdom - England and Wales 3 Jun 2014 BAILII flag 4
Lim (EEA - dependency) [2013] UKUT 437 United Kingdom Upper Tribunal United Kingdom 7 Aug 2013 BAILII flag 35
Scotch Whisky Association , Re Judicial Review [2013] ScotCS CSOH_70 Scottish Court of Session United Kingdom - Scotland 3 May 2013 BAILII flag
JYZ, Re Judicial Review [2013] ScotCS CSIH_16 Scottish Court of Session United Kingdom - Scotland 12 Mar 2013 BAILII flag
R (on the application of An Taisce) v Secretary of State for Energy and Climate Change [2013] EWHC 4161 (Admin) High Court of England and Wales United Kingdom - England and Wales 20 Dec 2013 BAILII flag 10
R (Jaspers (Treburley) Ltd) v Food Standards Agency [2013] EWHC 1788 (Admin) High Court of England and Wales United Kingdom - England and Wales 28 Jun 2013 BAILII flag 3
Bloy & Ireson v Motor Insurers' Bureau [2013] EWCA Civ 1543; [2014] Lloyds Rep IR 75 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Nov 2013 BAILII flag 4
MG (EU deportation - Article 28(3) - imprisonment) Portugal [2012] UKUT 268 United Kingdom Upper Tribunal United Kingdom 31 Aug 2012 BAILII flag 4
Merck Canada Inc v Sigma Pharmaceuticals Plc [2012] EWPCC 18 England and Wales Patents County Court United Kingdom - England and Wales 27 Apr 2012 BAILII flag 3
McCarthy , R (On the Application of) v Secretary of State for the Home Department [2012] EWHC 3368 (Admin) High Court of England and Wales United Kingdom - England and Wales 28 Nov 2012 BAILII flag 2
DEPFA Bank Plc v Provincia Di Pisa [2012] EWHC 687 (Comm) High Court of England and Wales United Kingdom - England and Wales 23 Mar 2012 BAILII flag 1
Grattan Plc v Revenue & Customs [2011] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jan 2011 BAILII flag 4
McGeogh, Re Judicial Review [2011] ScotCS CSOH_65 Scottish Court of Session United Kingdom - Scotland 8 Apr 2011 BAILII flag
MA , R (on the application of) v Secretary of State for the Home Department [2011] EWCA Civ 1446 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Dec 2011 BAILII flag 4
John Wilkins (Motor Engineers) Ltd v HM Revenue & Customs [2011] EWCA Civ 429 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Apr 2011 BAILII flag
Secretary of State for the Home Department v MR [2010] UKUT 449 United Kingdom Upper Tribunal United Kingdom 4 Feb 2011 BAILII flag 22
Everest Ltd v Revenue & Customs [2010] UKFTT 621 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2010 BAILII flag 6
UBS AG, London Branch v Kommunale Wasserwerke Leipzig GmbH [2010] EWHC 2566 (Comm) High Court of England and Wales United Kingdom - England and Wales 15 Oct 2010 BAILII flag 6
Motorola Ltd v Revenue & Customs [2009] UKFTT 123 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2009 BAILII flag
Koh Keng Guan v Pendakwa Raya - NO: B-05-23-2004 [2009] MYCA 20 Court of Appeal of Malaysia Malaysia 20 Jul 2009 AsianLII flag
Morge v Hampshire County Council [2009] EWHC 2940 (Admin); [2010] Env LR 26 High Court of England and Wales United Kingdom - England and Wales 17 Nov 2009 BAILII flag 3
FJ Chalke Ltd v Revenue and Customs Commissioners [2009] EWHC 952 (Ch); [2009] BVC 486 High Court of England and Wales United Kingdom - England and Wales 8 May 2009 BAILII flag 14
AES Kilroot Power Ltd, Re Application for Judicial Review [2008] NIQB 62 High Court of Justice in Northern Ireland - Queens Bench United Kingdom - Northern Ireland 6 Jun 2008 BAILII flag
Royal Bank Of Scotland Group Plc v HM Revenue & Customs [2007] ScotCS CSIH_15 Scottish Court of Session United Kingdom - Scotland 21 Feb 2007 BAILII flag
SPCM SA , R (on the application of) v Secretary of State for Environment, Food & Rural Affairs Rev 1 [2007] EWHC 2610 (Admin) High Court of England and Wales United Kingdom - England and Wales 11 Oct 2007 BAILII flag 2
Jani-King (GB) Ltd v Pula Enterprises Ltd [2007] EWCA Civ 620; [2007] All ER (D) 355; [2008] 1 All ER (Comm) 451; [2008] IP & T 46 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jun 2007 BAILII flag 5
MK v Secretary of State for the Home Department [2006] UKSIAC 29/2004 United Kingdom Special Immigrations Appeals Commission United Kingdom 19 May 2006 BAILII flag 1
LB and MB (dependants of absent Community nationals) Colombia [2006] UKAIT 00015 United Kingdom Asylum and Immigration Tribunal United Kingdom 9 Feb 2006 BAILII flag 1
HM Revenue & Customs v Empowerment Enterprises Ltd [2006] ScotCS CSIH_46 Scottish Court of Session United Kingdom - Scotland 11 Oct 2006 BAILII flag
Horvath, R (on the application of) v Secretary of State For the Environment, Food & Rural Affairs [2006] EWHC 1833 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Jul 2006 BAILII flag 1
Synthon BV, R (on the application of) v The Licensing Authority [2006] EWHC 1759 (Admin) High Court of England and Wales United Kingdom - England and Wales 13 Jul 2006 BAILII flag 1
R (Edwards) v Environment Agency [2006] EWCA Civ 877; [2007] Env LR 9 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Jul 2006 BAILII flag 25
Stanley House Logistics v Customs and Excise [2005] UKVAT(Customs) C00193 United Kingdom VAT & Duties Tribunals (Customs) United Kingdom 25 Apr 2005 BAILII flag
Northern Foods Plc v The Department for Environment, Food and Rural Affairs [2005] EWHC 2971 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Dec 2005 BAILII flag 1
Foulser v HM Inspector of Taxes [2005] EWHC 2958 (Ch) High Court of England and Wales United Kingdom - England and Wales 20 Dec 2005 BAILII flag 2
Ozturk v Secretary of State for the Home Department [2005] EWHC 1433 (Admin) High Court of England and Wales United Kingdom - England and Wales 6 Jul 2005 BAILII flag 1
Viking Line v International Transport Workers Federation [2005] EWHC 1222 (Comm) High Court of England and Wales United Kingdom - England and Wales 16 Jun 2005 BAILII flag 3
R (Noble Organisation Ltd) v Thanet DC [2005] EWCA Civ 782; [2006] Env LR 8 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jun 2005 BAILII flag 12
R (on the application of Federation of Technological Industries) v Customs and Excise Commissioners [2004] EWHC 254 (Admin); [2004] STI 441 High Court of England and Wales United Kingdom - England and Wales 18 Feb 2004 BAILII flag 4
R (exp Federation of Technological Industries) v Customs and Excise Commissioners [2004] EWCA Civ 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jul 2004 BAILII flag 5
Unitymark Ltd , R (on the application of) v Department of Environment, Food & Rural Affairs [2003] EWHC 2748 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Nov 2003 BAILII flag 1
Tum , R (on the application of) v Secretary of State for the Home Department [2003] EWHC 2745 (Admin) High Court of England and Wales United Kingdom - England and Wales 19 Nov 2003 BAILII flag 1
Centralan Property Ltd v Commissioners of Customs & Excise [2003] EWHC 44 (Ch) High Court of England and Wales United Kingdom - England and Wales 23 Jan 2003 BAILII flag 1
Tigana Ltd v Decoro [2003] EWHC 23 (QB) High Court of England and Wales United Kingdom - England and Wales 3 Feb 2003 BAILII flag 4
A v Secretary of State [2002] EWCA Civ 1008 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Jul 2002 BAILII flag 3
Ralton v Havering College of Further and Higher Education [2001] UKEAT 660_00_2706; [2001] IRLR 738 Employment Appeals Tribunal United Kingdom 27 Jun 2001 BAILII flag 5
PSL Freight Ltd v Commissioners of Customs and Excise [2001] EWHC Ch 6 High Court of England and Wales United Kingdom - England and Wales 31 Jul 2001 BAILII flag 1
R (Professional Contractors Group & Others) v IRC [2001] EWCA Civ 1945; 74 Tax Cas 393 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2001 BAILII flag 25
Littlewoods Organisation plc [2001] EWCA Civ 1542; [2001] BTC 5608; (2001) 98 LSG 36 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Oct 2001 BAILII flag 16
Customs & Excise v Barclays Bank Plc [2001] EWCA Civ 1513; [2001] BVC 606; [2001] BTC 5531 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Oct 2001 BAILII flag 3
British Horseracing Board Ltd v William Hill Organisation Ltd [2001] EWCA Civ 1268; [2001] All ER (D) 431; (2001) 24 IPD 24059; [2002] Masons CLR 1 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jul 2001 BAILII flag 5
Customs & Excise v First Choice Holidays Plc [2001] EWCA Civ 308 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Mar 2001 BAILII flag 1
Trinity Mirror plc v Commissioners of Customs and Excise [2001] EWCA Civ 65; [2001] BVC 167; [2001] BTC 5092 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jan 2001 BAILII flag 10
Three Rivers District Council v Governor and Co of the Bank of England [2000] UKHL 33; [2000] 2 WLR 1220; [2000] 3 All ER 1 House of Lords United Kingdom 18 May 2000 BAILII flag 58
Bowden v Tuffnells Parcels Express Ltd [2000] UKEAT 622_99_0604; [2000] IRLR 560 Employment Appeals Tribunal United Kingdom 6 Apr 2000 BAILII flag
Thomas, In the Matter of [2000] NIQB 39 High Court of Justice in Northern Ireland - Queens Bench United Kingdom - Northern Ireland 30 Sep 2000 BAILII flag
Thomas, In the Matter of [2000] NIEHC 39 Northern Ireland High Court United Kingdom - Northen Ireland 30 Sep 2000 BAILII flag
Alba Radio Ltd , R (On The Application Of) v Department Of Trade & Industry [2000] EWHC Admin 423 High Court of England and Wales United Kingdom - England and Wales 30 Nov 2000 BAILII flag
Royal Society For The Protection Of Birds & The Wildfowl & Wetlands Trust Ltd, Re Application for Judicial Review [1999] ScotCS 239 Scottish Court of Session United Kingdom - Scotland 14 Oct 1999 BAILII flag
Booker Aquaculture Ltd v Secretary Of State For Scotland, Re Application For Judicial Review [1999] ScotCS 189 Scottish Court of Session United Kingdom - Scotland 12 Aug 1999 BAILII flag
Queen v Secretary of State for Environment Transport and Regions Ex parte International Air Transport Association [1999] EWHC Admin 333 High Court of England and Wales United Kingdom - England and Wales 21 Apr 1999 BAILII flag
R and Secretary of State for Home Department Ex Parte Hoverspeed [1999] EWHC Admin 95 High Court of England and Wales United Kingdom - England and Wales 2 Feb 1999 BAILII flag
Optident Ltd v Secretary Of State For Trade & Industry [1999] EWCA Civ 1737 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Jul 1999 BAILII flag
Trent Taverns Ltd v Sykes [1999] EWCA Civ 643 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Jan 1999 BAILII flag
Pearce v OVE ARUP Partnership Ltd [1999] EWCA Civ 625 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jan 1999 BAILII flag
Astonquest Ltd, R (on the application of) v Ministry Of Agriculture, Fisheries & Food [1999] EWCA Civ 570 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Jan 1999 BAILII flag
Robert Jardine v Procurator Fiscal, Hamilton [1998] ScotHC 15 Scottish High Court of Justiciary United Kingdom - Scotland 13 Nov 1998 BAILII flag
Secretary of State for Home Department Ex Parte Manjit Kaur, R v [1998] EWHC Admin 1136 High Court of England and Wales United Kingdom - England and Wales 11 Dec 1998 BAILII flag
Secretary of State for Environment, Transport and Regions Ex Parte International Air Transport Association, R v [1998] EWHC Admin 1052 High Court of England and Wales United Kingdom - England and Wales 6 Nov 1998 BAILII flag
Commissioners of Customs and Excise v Anchor Foods, Ltd [1998] EWHC Admin 674; [1999] V & DR 425 High Court of England and Wales United Kingdom - England and Wales 26 Jun 1998 BAILII flag 2
Her Majesty's Treasury; Commissioners of Customs and Excise and Attorney General Ex Parte Shepherd Neame Ltd, R v [1998] EWHC Admin 43 High Court of England and Wales United Kingdom - England and Wales 21 Jan 1998 BAILII flag
Ingmar GB Ltd v Eaton Leonard Technologies Inc [1998] EWCA Civ 1366 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jul 1998 BAILII flag
Secretary of State for Environment Ministry of Agriculture Fisheries & Food Ex Parte Harry Auger Standley & Others and Ex Parte David George Metson Bsc , R v [1997] EWHC Admin 444 High Court of England and Wales United Kingdom - England and Wales 7 May 1997 BAILII flag
R v Secretary of State for Defence Ex Parter Terence Perkins [1997] EWHC Admin 267 High Court of England and Wales United Kingdom - England and Wales 13 Mar 1997 BAILII flag
Harries v Barclays Bank PLC [1997] EWCA Civ 2115 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Jul 1997 BAILII flag
Institute of Chartered Accountants v HM Customs and Excise [1997] EWCA Civ 1706 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 May 1997 BAILII flag
Institute of Chartered Accountants v HM Customs and Excise [1997] EWCA Civ 1705 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 May 1997 BAILII flag
Levez v T H Jennings (Harlow Pools) Ltd [1996] UKEAT 812_96_1110 Employment Appeals Tribunal United Kingdom 11 Oct 1996 BAILII flag
Levez v TH Jennings (Harlow Pools) Ltd [1996] UKEAT 812_96_0611 Employment Appeals Tribunal United Kingdom 6 Nov 1996 BAILII flag
Lenzing AG's European Patent (UK) [1996] EWHC Admin 390; [1997] RPC 245 High Court of England and Wales United Kingdom - England and Wales 20 Dec 1996 BAILII flag 8
Rastall v Midlands Electricity Plc [1995] UKEAT 627_93_0906 Employment Appeals Tribunal United Kingdom 9 Jun 1995 BAILII flag
Alarape and anr (Article 12 ECR 1612/68 Europe 10 Oct 2011 flag

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