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R v Taylor and Wood   flag  32

[2013] EWCA Crim 1151
England and Wales Court of Appeal - Criminal Division
United Kingdom - England and Wales
17th July, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ANTELOPE TRANSPORT Ltd v Revenue & Customs (Excise Duty and Wrongdoing Penalty - cigarettes hidden) [2024] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2024 BAILII flag 1
Kent Couriers Ltd v Revenue and Customs Commissioners [2024] UKFTT 145 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2024 BAILII flag 2
Agniezska Hartleb T/A Hartleb Transport v The Commissioners for His Majesty's Revenue and Customs [2024] UKUT 34 United Kingdom Upper Tribunal United Kingdom 1 Feb 2024 BAILII flag 4
McGeown Transport Ltd v Revenue & Customs (PROCEDURE - respondents' application to strike out appeal - assessment to excise duty after seizure event - original pleadings as 'innocent agent') [2023] UKFTT 854 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Sep 2023 BAILII flag
Dawson's (Wales) Ltd v HMRC [2023] EWCA Civ 332 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Mar 2023 BAILII flag 6
DSV Air & Sea v Revenue & Customs (Excise Duty - whether excise duty was due on Chinese cooking rice wine-yes-whether valid assessments were made against the importer-yes-whether there was a valid) [2023] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2023 BAILII flag 1
Dawson's (Wales) Ltd v Revenue and Customs [2019] UKUT 296 United Kingdom Upper Tribunal United Kingdom 4 Oct 2019 BAILII flag 9
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
HMRC v Perfect [2019] EWCA Civ 465 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Mar 2019 BAILII flag 20
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
Hartleb (t/a Hartleb Transport) v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 202 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2018 BAILII flag
Gondek v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 180 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2018 BAILII flag
Dawson's (Wales) Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2018] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2018 BAILII flag 1
HMRC v Perfect [2017] UKUT 476 United Kingdom Upper Tribunal United Kingdom 8 Dec 2017 BAILII flag 14
Lewandowski (t/a Transspec) v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2017] UKFTT 858 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Dec 2017 BAILII flag
General Transport Spa v Revenue and Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse) [2017] UKFTT 790 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2017 BAILII flag
Frydrysiak v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2017] UKFTT 561 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jul 2017 BAILII flag
Sowa v Revenue and Customs (Excise Duty Hydrocarbon Oil - (See also Excise Restoration of Vehicle) : Other) [2016] UKFTT 844 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2016 BAILII flag
McKeown, Duggan and McPolin [2016] UKUT 479 United Kingdom Upper Tribunal United Kingdom 9 Nov 2016 BAILII flag 12
Urbanczyk v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2016] UKFTT 617 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2016 BAILII flag
Boyle v HMRC [2016] UKFTT 566 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Aug 2016 BAILII flag 1
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
Martin Glen Perfect v HM Revenue & Customs [2015] UKFTT 639 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2015 BAILII flag 3
Aidan Sweeney Hamill v Revenue & Customs [2015] UKFTT 459 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2015 BAILII flag
McPeake v Revenue & Customs (EXCISE DUTY - BEER : Assessment) [2015] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jul 2015 BAILII flag
Thompson v Revenue & Customs (EXCISE DUTY SUSPENSION : Excise duty suspension) [2015] UKFTT 336 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jul 2015 BAILII flag 1
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 1
R Prosecution Service v Doran [2015] EWCA Crim 384 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 17 Mar 2015 BAILII flag
Henry Hughes v Revenue & Customs [2015] UKFTT 30 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jan 2015 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 5
Terrance Nolan v HMRC [2014] UKFTT 240 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Mar 2014 BAILII flag 2
R v Tatham [2014] EWCA Crim 226 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 21 Feb 2014 BAILII flag 17

Legislation Cited

Legislation Name Provision
Proceeds of Crime Act 2002 (Cth) s6
Finance (No2) Act 1992 s1, s13

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R v Waya [2012] UKSC 51; [2013] 1 AC 294; [2012] 3 WLR 1188 United Kingdom Supreme Court United Kingdom 14 Nov 2012 BAILII flag 125
R v White [2010] EWCA Crim 978 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 5 May 2010 BAILII flag 26
Secretary of State for the Home Department v AV (No 3); Same v AN; Same v AE [2009] UKHL 28; [2010] 2 AC 269; [2009] 3 All ER 643; [2009] 3 WLR 74; [2009] HRLR 26; [2009] All ER (D) 84 House of Lords United Kingdom 10 Jun 2009 BAILII flag 162
Revenue and Customs Prosecutions Office v Mitchell [2009] EWCA Crim 214; [2009] 2 Cr App R (S) 66; [2009] Crim LR 469 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 21 Jan 2009 BAILII flag 13
R v May [2008] UKHL 28; [2008] 1 AC 1028; [2008] 4 All ER 97; [2008] 2 WLR 1131; [2009] 1 Cr App R (S) 31; [2008] 2 Cr App R 28; [2008] Crim LR 737 House of Lords United Kingdom 14 May 2008 BAILII flag 146
Greenalls Management Ltd v Customs and Excise Commissioners [2005] UKHL 34; [2005] 4 All ER 274; [2005] 1 WLR 1754; [2005] All ER (D) 173 House of Lords United Kingdom 12 May 2005 BAILII flag 32
R v Edwards [2004] EWCA Crim 2923; [2005] 2 Cr App R (S) 29 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 30 Nov 2004 BAILII flag 8
Waddenzee [2004] ECR 1 Europe circa 2004 flag 17
R v Smith (David) [2001] UKHL 68; [2002] 1 All ER 366; [2002] 1 WLR 54; [2001] All ER (D) 182; [2002] 2 Cr App R (S) 37; [2002] 1 Cr App R 35; [2002] Crim LR 396; [2002] 2 Cr App R (S) 144 House of Lords United Kingdom 13 Dec 2001 BAILII flag 79
Re Atlantic Computer Systems plc [1990] BCC 899 United Kingdom circa 1990 flag 11
Marleasing SA v La Comercial Internacional de Alimentacion SA [1990] ECR 1 Europe circa 1990 flag 25

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