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Martin Glen Perfect v HM Revenue & Customs   flag  3

[2015] UKFTT 639
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th December, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
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
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

Legislation Cited

Legislation Name Provision
Proceeds of Crime Act 2002 (Cth)
Regulations (Cth) s13
Finance Act 1994 s12

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R v Taylor and Wood [2013] EWCA Crim 1151 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 17 Jul 2013 BAILII flag 32
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
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
Re Atlantic Computer Systems plc [1990] BCC 899 United Kingdom circa 1990 flag 11

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