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HMRC v Jones and Jones   flag 

[2011] EWCA Civ 824
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
18th July, 2011

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
ABN Jewellers v Director of Border Revenue ( " UKBA ") [2013] UKFTT 162 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2013 BAILII flag
Adewale v HMRC [2017] UKFTT 103 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jan 2017 BAILII flag
Adrena SP ZO O K v Director of Border Revenue [2013] UKFTT 735 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2013 BAILII flag
Ahmad v Revenue and Customs (Excise Duty Hydrocarbon Oil - (See also Excise Restoration of Vehicle) : Restoration of vehicle) [2016] UKFTT 257 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2016 BAILII flag
Ahmed v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Evasion) [2015] UKFTT 365 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jul 2015 BAILII flag
Ainsworth v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 201 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2019 BAILII flag
Alan Weddle v Revenue & Customs [2014] UKFTT 1065 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2014 BAILII flag
Alatishe v Revenue & Customs (EXCISE DUTY - assessment for duty and penalty) [2019] UKFTT 577 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2019 BAILII flag
Amanda Broome v Director of Border Revenue [2013] UKFTT 228 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2013 BAILII flag
Andrew Aishmail Koroma v Director of Border Revenue [2011] UKFTT 506 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2011 BAILII flag
Andrew Wood v Revenue & Customs [2014] UKFTT 1066 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2014 BAILII flag
ASSEMBLY GLOBAL NETWORKS Ltd v Revenue & Customs (PRELIMINARY ISSUE - whether notice of enquiry served by the time limit) [2024] UKFTT 304 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2024 BAILII flag
Avramov v Revenue and Customs (EXCISE DUTIES - import of 14,800 cigarettes from Bulgaria) [2021] UKFTT 161 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 May 2021 BAILII flag
Avtoprevoznisto v The Director of Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Commercial vehicle) [2016] UKFTT 547 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Aug 2016 BAILII flag
Ayre v Revenue and Customs (EXCISE DUTY APPEALS : Practice and Procedure) [2017] UKFTT 173 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2017 BAILII flag
B and G Liquor Store Ltd v Revenue & Customs [2013] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jun 2013 BAILII flag
Behzad Fuels (UK) Ltd v Revenue & Customs [2014] UKFTT 850 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Aug 2014 BAILII flag
Behzad Fuels UK Ltd v Revenue and Customs (EXCISE DUTY RED DIESEL (see EXCISE HYDROCARBON OIL) : Excise duty red diesel) [2016] UKFTT 214 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2016 BAILII flag
Belcher v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 360 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2015 BAILII flag
Beverley Dennett v Director of Border Revenue, UK Border Agency [2012] UKFTT 395 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2012 BAILII flag
Bick v Revenue & Customs (EXCISE DUTY - assessments for duty and penalties) [2019] UKFTT 353 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2019 BAILII flag
Bickell v HMRC [2014] UKFTT 781 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Aug 2014 BAILII flag
Booze Factory (UK) Ltd v Revenue & Customs (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : Dismissed on facts) [2017] UKFTT 324 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2017 BAILII flag
Bowes v Revenue and Customs [2017] UKFTT 752 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2017 BAILII flag
Brandon v HMRC [2017] UKFTT 553 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jul 2017 BAILII flag
Cade v the Director of Border Revenue (Excise Duty Restoration of Goods (see also Excise Appeal) : New Review on facts) [2017] UKFTT 83 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2017 BAILII flag
Carol Graves-Johnston v The Director of Border Revenue [2015] UKFTT 237 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 May 2015 BAILII flag
Charles Fleming v HMRC [2015] UKFTT 362 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jul 2015 BAILII flag
Cifaldi v Revenue & Customs (Penalty : dishonest evasion of import VAT and Excise Duty on tobacco) [2020] UKFTT 202 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Apr 2020 BAILII flag
Cirko v HMRC [2019] UKFTT 482 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2019 BAILII flag
Clark v Revenue & Customs (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Owner not user) [2018] UKFTT 657 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Nov 2018 BAILII flag
Clark v Revenue & Customs (PROCEDURE : EXCISE DUTY - hand rolling tobacco) [2019] UKFTT 479 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2019 BAILII flag
Commissioners for Her Majesty's Revenue and Customs v Alexander Clarkson [2011] ScotSC 142 Scottish Sheriff Court United Kingdom - Scotland 31 Aug 2011 BAILII flag
DAM Foods Ltd v Revenue and Customs (EXCISE DUTY - seizure of alcohol - refusal of restoration) [2017] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2017 BAILII flag
Darren Caiels v Revenue & Customs [2012] UKFTT 617 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Sep 2012 BAILII flag
DAVID SIDOR v Revenue & Customs (PEXCISE DUTIES - seizure of speedboat carrying approx 80,000 smuggled cigarettes) [2021] UKFTT 463 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Dec 2021 BAILII flag
Dawes v UK Border Agency [2011] UKFTT 590 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2011 BAILII flag
Denley v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 673 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Dec 2015 BAILII flag
Director of Border Revenue v Keith Dockett [2020] UKUT 141 United Kingdom Upper Tribunal United Kingdom 29 Apr 2020 BAILII flag
Dmitrij Fedoruk v Revenue & Customs [2014] UKFTT 1067 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2014 BAILII flag
Dockett v the Director of Border Force (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Review Directed) [2018] UKFTT 748 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Dec 2018 BAILII flag
Dorafshanian v Revenue & Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of cigarettes) [2020] UKFTT 342 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Aug 2020 BAILII flag
Dozy Foods Ltd v Director of Border Force (Excise Duty Restoration of Goods (see also Excise Appeal) : Concealment) [2017] UKFTT 274 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2017 BAILII flag
DRUGSRUS Ltd Border Revenue (CUSTOMS : import of animal products) [2019] UKFTT 301 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 May 2019 BAILII flag
Dul v the Director of Border Revenue (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Own use) [2018] UKFTT 514 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Aug 2018 BAILII flag
Duncan v Revenue and Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : Jurisdiction) [2017] UKFTT 15 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2016 BAILII flag
E Rider Ltd v Revenue & Customs (Excise - seizure of electric bicycles and window tint film) [2021] UKFTT 209 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2021 BAILII flag
E v HMRC [2017] UKFTT 348 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2017 BAILII flag
Eaton v Revenue & Customs (EXCISE DUTY - seizure of vehicle) [2019] UKFTT 679 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2019 BAILII flag
Ecoadana Sro v Revenue and Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : Jurisdiction) [2016] UKFTT 109 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2016 BAILII flag
Edoo v The Director of Border Revenue (CUSTOMS DUTY : Other) [2015] UKFTT 403 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2015 BAILII flag
Edvinas Alisauskas v Revenue & Customs (appealed against Excise Duty Assessment) [2021] UKFTT 341 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2021 BAILII flag
Enajah v Revenue & Customs (CUSTOMS AND EXCISE - Restoration of seized goods) [2020] UKFTT 118 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2020 BAILII flag
Eric Sydney Foster v Revenue & Customs [2014] UKFTT 900 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2014 BAILII flag
Euro Direct Wholesale Ltd v director of Border Revenue [2014] UKFTT 180 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2014 BAILII flag
European Brand Trading Ltd v HMRC [2016] EWCA Civ 90 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Feb 2016 BAILII flag
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute) [2023] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2023 BAILII flag
Faiza Said v Revenue & Customs [2014] UKFTT 869 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2014 BAILII flag
Garland v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) [2018] UKFTT 490 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Aug 2018 BAILII flag
GARRY POUGHER v Revenue & Customs (EXCISE DUTY - assessments for duty and penalty in relation to excise goods seized) [2022] UKFTT 86 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2022 BAILII flag
GARRY SEMPLE v Revenue & Customs (EXCISE DUTY - decision not to restore a vehicle) [2022] UKFTT 73 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Feb 2022 BAILII flag
General Transport SPA v R & C Comrs [2020] EWCA Civ 405 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Mar 2020 BAILII flag
Gerald Carlin v Revenue & Customs [2014] UKFTT 782 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Aug 2014 BAILII flag
Gheorghitha Puiu v Revenue & Customs (Exciseduty - HMRC v Jones and HMRC v Race applied) [2021] UKFTT 255 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jul 2021 BAILII flag
Giles v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2018] UKFTT 536 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2018 BAILII flag
Glover and Harvey Glover v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 426 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2019 BAILII flag
Gray v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 685 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2015 BAILII flag
Grupa Euro-Mix Spolka v The Director of The Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Owner not user) [2016] UKFTT 418 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2016 BAILII flag
Grzegorz Lawrynowicz v The Director of Border Revenue [2014] UKFTT 306 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2014 BAILII flag
Grzywmowicz v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) [2019] UKFTT 738 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2019 BAILII flag
Hafajee v The Director of Border Revenue (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : New Review on facts) [2016] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2016 BAILII flag
Hagi-Nicovici v Revenue And Customs (EXCISE DUTY AND WRONGDOING PENALTY - was the driver of the lorry carrying the excise goods liable) [2023] UKFTT 967 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2023 BAILII flag
Hill v Revenue and Customs (PROCEDURE : Other) [2017] UKFTT 277 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2017 BAILII flag
HMRC v Behzad Fuels (UK) Ltd [2019] EWCA Civ 319 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Mar 2019 BAILII flag
HMRC v Lane [2015] UKFTT 423 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2015 BAILII flag
HMRC v Susan Jacobson [2018] UKUT 18 United Kingdom Upper Tribunal United Kingdom 24 Jan 2018 BAILII flag
Hodson v Revenue and Customs (EXCISE DUTY APPEALS : Jurisdiction) [2016] UKFTT 288 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2016 BAILII flag
Holmes v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2016] UKFTT 72 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2017 BAILII flag
Hutchinson v Revenue and Customers (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse) [2015] UKFTT 355 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jul 2015 BAILII flag
Ian Fairclough Marketing Ltd v Revenue & Customs [2014] UKFTT 217 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2014 BAILII flag
Ince v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2017] UKFTT 645 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Aug 2017 BAILII flag
ITC (NE) Ltd v Revenue & Customs (EXCISE DUTY : misuse of rebated fuel) [2018] UKFTT 504 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Sep 2018 BAILII flag
Ivanov v Revenue and Customs (EXCISE DUTY and PENALTY) [2024] UKFTT 433 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2024 BAILII flag
Jacobson v HMRC [2016] UKFTT 570 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Aug 2016 BAILII flag
Jacques Armand International Ltd v Home Office Director of Border Revenue (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : New Review on facts) [2016] UKFTT 95 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Feb 2016 BAILII flag
Jade McAreavey v Director of Border Revenue [2014] UKFTT 1095 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Dec 2014 BAILII flag
Jagla v Revenue and Customs (EXCISE DUTY APPEALS : Jurisdiction) [2017] UKFTT 730 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Oct 2017 BAILII flag
James Amps v Director of Border Revenue [2013] UKFTT 570 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2013 BAILII flag
James Murray v HMRC [2015] UKFTT 371 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jul 2015 BAILII flag
Jamie Garland v HMRC [2016] UKFTT 573 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2016 BAILII flag
Jamie Hodgson v Revenue & Customs (EXCISE AND CUSTOMS DUTY - importation of tobacco products) [2021] UKFTT 337 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Sep 2021 BAILII flag
Jeffrey Williams v HMRC [2015] UKFTT 330 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jul 2015 BAILII flag
Jimcaale v Revenue & Customs (EXCISE DUTY AND CUSTOMS DUTY - civil evasion penalties) [2020] UKFTT B1 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2020 BAILII flag
John Patrick Lewis v HMRC [2015] UKFTT 640 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2015 BAILII flag
John v The Commissioner for Her Majesty's Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 198 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 May 2015 BAILII flag
Jonathon Garraway v The Director of Border Revenue [2014] UKFTT 365 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Apr 2014 BAILII flag
Jones v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse) [2018] UKFTT 772 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Dec 2018 BAILII flag
KAREN LANGLEY v Revenue & Customs (EXCISE DUTY and VAT - appellant purchased Chanel suitcases for $14,399 - value on importation declared as $500 - suitcases seized) [2022] UKFTT 83 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Nov 2021 BAILII flag
Kaur v Revenue & Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of 8kg hand rolling tobacco) [2021] UKFTT 8 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jan 2021 BAILII flag
Keary v The Director of Border Revenue & Revenue & Customs (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Other) [2015] UKFTT 208 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 May 2015 BAILII flag
Klevienes v Revenue & Customs (Excise Duty - seizure of vehicle - restoration of vehicle refused) [2020] UKFTT 510 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2020 BAILII flag
Koronkiewicz v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2015] UKFTT 579 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2015 BAILII flag
Kostova v Revenue & Customs (EXCISE DUTY : assessment for duty and penalty) [2020] UKFTT 192 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2020 BAILII flag
Kowalski v the Director of Border Revenue (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Owner not user) [2016] UKFTT 422 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jun 2016 BAILII flag
Layton v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 333 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jul 2015 BAILII flag
Lennon v Revenue & Customs (EXCISE DUTY - appeal against excise assessment) [2020] UKFTT 268 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2020 BAILII flag
Lewis v Revenue & Customs (PROCEDURE : Penalty - seizure of goods) [2019] UKFTT 468 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2019 BAILII flag
Liam Hill v HMRC [2017] UKFTT 18 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2017 BAILII flag
Lili EU Transz Eu Kft v The Director of Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Dismissed on facts) [2017] UKFTT 376 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 May 2017 BAILII flag
LKV Ivica Ltd v Director of Border Revenue (RESTORATION - trailer adapted to conceal goods and seized as liable to forfeiture) [2024] UKFTT 341 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2024 BAILII flag
LVTC Ltd v HMRC [2015] UKFTT 544 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Nov 2015 BAILII flag
Mackin v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 515 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Aug 2018 BAILII flag
Magid v Home Office [2014] UKFTT 769 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2014 BAILII flag
Malt Beverages BVBA v Director For Border Revenue and Revenue and Customs (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : Other) (Rev 1) [2016] UKFTT 49 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jan 2016 BAILII flag
Manmohan Singh Arora v Revenue & Customs [2012] UKFTT 340 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 May 2012 BAILII flag
Marek Orzechowski v Revenue & Customs [2013] UKFTT 450 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2013 BAILII flag
MARIUSZ SODA v Revenue & Customs (EXCISE DUTY - assessments for duty and a penalty for importing cigarettes through Luton Airport) [2022] UKFTT 396 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Oct 2022 BAILII flag
Mark Taylor v Director of Border Force [2015] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 May 2015 BAILII flag
Mayfair Gallery Ltd v Director of Border Revenue (Excise Duty Restoration of Goods (see also Excise Appeal) : Other) [2017] UKFTT 233 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Mar 2017 BAILII flag
McCann v Revenue & Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 769 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2018 BAILII flag
McInerney v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 212 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 May 2015 BAILII flag
McLaughlin v HMRC [2012] UKFTT 245 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Apr 2012 BAILII flag
Measor v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 542 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Oct 2015 BAILII flag
Michael Grimshaw v Home Office [2015] UKFTT 178 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2015 BAILII flag
Michalska v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Other) [2019] UKFTT 173 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2019 BAILII flag
Michelangelo Ltd (substituted as appellant for Michelangelo Fashions Ltd) v Revenue & Customs (IMPORT RESTRICTIONS (CUSTOMS) - handbags made of python and crocodile skin seized) [2019] UKFTT 316 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 May 2019 BAILII flag
Mir Saja v Director of Border Revenue [2014] UKFTT 243 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2014 BAILII flag
Mlekanov v Revenue And Customs (Customs & Excise Duty: strike out of appeal against assessment as [2022] UKFTT 357 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2022 BAILII flag
Moira Harte, Anthony Harte & Fiona Mulligan v United Kingdom Border Agency [2012] UKFTT 560 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2012 BAILII flag
Moore v Revenue & Customs (EXCISE DUTY Hand-rolling tobacco) [2016] UKFTT 762 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Nov 2016 BAILII flag
Morgan v Revenue and Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Evasion) [2016] UKFTT 404 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2016 BAILII flag
MOTO Transport SP Z OO v Director of Border Revenue [2016] UKFTT 719 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2016 BAILII flag
Motowidelko v Revenue and Customs (EXCISE DUTY APPEALS : Practice and Procedure) [2017] UKFTT 133 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Feb 2017 BAILII flag
Mr Marcin Solowiej v Director of Border Revenue [2015] UKFTT 443 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Sep 2015 BAILII flag
Mrs Sukhjit Kaur Hundal v The Director of Border Revenue (CUSTOMS DUTY : Other) [2015] UKFTT 377 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2015 BAILII flag
Murray v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 622 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Oct 2018 BAILII flag
Murray v Revenue and Customs (EXCISE DUTY - BEER : Assessment) [2016] UKFTT 153 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Mar 2016 BAILII flag
NAS & Co Ltd v Revenue & Customs [2014] UKFTT 50 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2014 BAILII flag
Nasir Mahmood v Director of Border Revenue [2012] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2012 BAILII flag
Neale v HMRC [2016] UKFTT 825 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2016 BAILII flag
Nelson v Director of Border Revenue [2014] UKFTT 983 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2014 BAILII flag
Newman v Director of Border Revenue [2014] UKFTT 1073 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Dec 2014 BAILII flag
Nijjar v HMRC [2016] UKFTT 175 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2016 BAILII flag
NIKOLA POLAKOVA v Revenue & Customs (EXCISE - duty assessment - application to strike out appeal against assessment) [2023] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2023 BAILII flag
Pallet Recycling Services v Revenue & Customs [2014] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jun 2014 BAILII flag
Pash v Director of Border Revenue [2013] UKFTT 100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Feb 2013 BAILII flag
Paul Chatham v Revenue & Customs [2012] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jul 2012 BAILII flag
Pilats v HMRC [2016] UKFTT 193 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Mar 2016 BAILII flag
Putri Projosujadi v Director of Border Revenue [2014] UKFTT 80 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jan 2014 BAILII flag
Race v HMRC [2013] UKFTT 489 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Sep 2013 BAILII flag
Raczkowski v HMRC [2018] UKFTT 671 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Nov 2018 BAILII flag
Rafiq v Revenue & Customs (EXCISE DUTIES - HMRC decision not to release seized vehicles) [2021] UKFTT 361 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2021 BAILII flag
Rajeswary v Revenue & Customs (Appeal - refusing to restore vehicle seized) [2021] UKFTT 206 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2021 BAILII flag
Reader v Revenue & Customs (Excise and Customs Duty - tobacco products seized) [2020] UKFTT 472 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Nov 2020 BAILII flag
Repertoire Culinaire Ltd v Revenue & Customs [2013] UKFTT 278 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2013 BAILII flag
Repertoire Culinaire Ltd v Revenue & Customs [2016] UKUT 104 United Kingdom Upper Tribunal United Kingdom 26 Feb 2016 BAILII flag
Richard Balaz v Director of Border Revenue [2013] UKFTT 643 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Nov 2013 BAILII flag
Rikki Wade v Director of Border Force [2015] UKFTT 231 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 May 2015 BAILII flag
Rob Lewis v HMRC [2012] UKFTT 326 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Apr 2012 BAILII flag
Robert Arthur Neil v Director of Border Revenue [2011] UKFTT 543 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Aug 2011 BAILII flag
Ruzickis v Revenue and Customs (EXCISE DUTY APPEALS : Practice and Procedure) [2017] UKFTT 81 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2017 BAILII flag
Sava v Director of Border Revenue (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Owner not user) [2016] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jun 2016 BAILII flag
SC VRG Roby Trans SRL v Director of Border Revenue [2012] UKFTT 161 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Feb 2012 BAILII flag
Sczcepaniak (t/a Phu Greg-Car) v The Director of Border Revenue (EXCISE DUTY - restoration of vehicle) [2019] UKUT 295 United Kingdom Upper Tribunal United Kingdom 1 Oct 2019 BAILII flag
Shah v Director of Border Revenue (CUSTOMS DUTY : Other) [2015] UKFTT 222 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2015 BAILII flag
Sheridan v Revenue & Customs [2013] UKFTT 613 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Oct 2013 BAILII flag
Sidhom v HMRC [2015] UKFTT 664 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Dec 2015 BAILII flag
Sigito Ekspreso Transportas v The Director of Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Commercial vehicle) [2018] UKFTT 452 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jun 2018 BAILII flag
Silaitis v Revenue and Customs (EXCISE DUTY APPEALS : Practice and Procedure) [2017] UKFTT 303 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2017 BAILII flag
Snell v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2015 BAILII flag
SOWA (TRADING AS NEFARIA TRANS) v Revenue & Customs (Excise Duty, restoration of vehicles - refusal of application for the restoration of vehicles forfeited as they were being used for the transportation of goods on which duty had not been paid) [2023] UKFTT 87 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2023 BAILII flag
Standards Trading v Home Office [2014] UKFTT 550 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jun 2014 BAILII flag
Staniszewski v HMRC [2015] UKFTT 349 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2015 BAILII flag
Stephen v Revenue and Customs (Customs and Excise Duty - Restoration) [2021] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2021 BAILII flag
Stewart Cade v HMRC [2016] UKFTT 48 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jan 2016 BAILII flag
Stolat v the Director of Border Force (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Other) [2016] UKFTT 447 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2016 BAILII flag
SWIECKI v Revenue & Customs (EXCISE DUTY and PENALTY - tobacco products seized) [2021] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Nov 2021 BAILII flag
Szabala v the Director of Border Revenue [2019] UKFTT 654 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2019 BAILII flag
SZCZEPANIAK (t/a PHU GREG-CAR) v Revenue & Customs (EXCISE - smuggling of over 2 6m cigarettes - seizure of vehicle) [2023] UKFTT 416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 May 2023 BAILII flag
Taylor v HMRC [2012] UKFTT 588 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Sep 2012 BAILII flag
Thomas McPolin v Director of Border Revenue [2015] UKFTT 243 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2015 BAILII flag
Tim Van Vlaandern Transport Sro v Revenue & Customs (Excise Duty - seizure of vehicle) [2020] UKFTT 487 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Dec 2020 BAILII flag
Tomex Trans FHU Tomasz Bomba v HMRC [2017] UKFTT 212 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2017 BAILII flag
Toomey v Revenue & Customs (EXCISE DUTY TOBACCO : appellant intercepted at airpor) [2019] UKFTT 256 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2019 BAILII flag
Trans-Lux v Home Office [2015] UKFTT 77 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2015 BAILII flag
Trevor Sunman v Director of Border Revenue [2014] UKFTT 1096 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Dec 2014 BAILII flag
UAB Transagma v Director of Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Commercial vehicle) [2016] UKFTT 126 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Feb 2016 BAILII flag
United Wholesale (Scotland) Ltd v HMRC [2017] UKFTT 70 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jan 2017 BAILII flag
v Director of Border Revenue [2015] UKFTT 444 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2015 BAILII flag
van Driessche v HMRC [2016] UKFTT 441 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2016 BAILII flag
Vermilion Holdings Ltd v Revenue & Customs (PROCEDURE : PAYE and NIC) [2019] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2019 BAILII flag
Vybigon Sro v Revenue and Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : Dismissed on facts) [2016] UKFTT 476 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jul 2016 BAILII flag
Wallace v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 666 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Nov 2018 BAILII flag
Weatherill v Revenue & Customs (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Conditions) [2015] UKFTT 384 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Aug 2015 BAILII flag
Webber v Revenue & Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : New Review on facts) [2018] UKFTT 645 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2018 BAILII flag
Wierzbicka v The Director of Border Revenue (ustoms & Excise - seizure of vehicle - restoration of vehicle) [2024] UKFTT 566 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jun 2024 BAILII flag
Williamson v Revenue & Customs (EXCISE DUTY APPEALS : Other) [2020] UKFTT 67 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2020 BAILII flag
Winlow v Revenue and Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil (Duty)) : Other) [2017] UKFTT 195 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Feb 2017 BAILII flag
Worx Food & Beverage BV v The Director for Border Revenue [2015] UKFTT 253 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2015 BAILII flag
Worx Food & Beverage BV v The Director of Border Revenue [2014] UKFTT 774 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Aug 2014 BAILII flag
Young v Home Office [2014] UKFTT 930 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Oct 2014 BAILII flag
Zaki v Revenue & Customs (PROCEDURE - strike out application - holding of excise goods with [2019] UKFTT 696 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Nov 2019 BAILII flag
Zian Continental SRL v Revenue and Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : Concealment) [2018] UKFTT 124 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2018 BAILII flag
Zydelis v Revenue and Customs (EXCISE DUTY APPEALS : Jurisdiction) [2017] UKFTT 76 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2017 BAILII flag
épertoire Culinaire v HMRC [2017] EWCA Civ 1845 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Nov 2017 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1994 s14, s15, s16

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Commissioners of Customs and Excise v David Weller [2006] EWHC 237 High Court of England and Wales United Kingdom - England and Wales circa 2006 BAILII flag
Gascoyne v Customs and Excise Commissioners [2004] EWCA Civ 1162; [2005] 2 WLR 222 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2004 BAILII flag
Gora v Customs and Excise Commissioners [2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2003 BAILII flag
HMRC v Dawkin [2008] EWHC Ch 1972 High Court of England and Wales United Kingdom - England and Wales circa 1972 BAILII flag
HMRC v Smith [2005] EWHC 3455 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag
Jones v Revenue & Customs [2009] UKFTT 133 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jun 2009 BAILII flag
Lithgow v United Kingdom [1986] ECHR 8; (1986) 8 EHRR 329 European Court of Human Rights Europe 8 Jul 1986 BAILII flag
Mr & Mrs Lawrence and Joan Jones [2010] UKUT 116 United Kingdom Upper Tribunal United Kingdom 15 Jan 2010 BAILII flag
R v G [2002] EWCA Civ 267; [2003] 3 All ER 206; [2002] All ER (D) 261; [2003] 1 Cr App R 343; [2002] Crim LR 926; [2002] 1 WLR 1766 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Feb 2002 BAILII flag

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