LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Pilats v HMRC    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Ferenc v Revenue & Customs (EXCISE DUTY - PENALTY)	[2020] UKFTT 8	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Dec 2019	BAILII
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other)	[2018] UKFTT 105	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2018	BAILII
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other)	[2017] UKFTT 580	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jul 2017	BAILII
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
Neale v HMRC	[2016] UKFTT 825	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Dec 2016	BAILII
Spring Capital Ltd v HMRC	[2016] UKFTT 362	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 May 2016	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Staniszewski v HMRC	[2016] UKFTT 128	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2016	BAILII
Sabine Smouha v The Director of Border Revenue	[2015] UKFTT 147	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Apr 2015	BAILII
R v Waya	[2012] UKSC 51; [2012] 3 WLR 1188; [2013] 1 AC 294	United Kingdom Supreme Court	United Kingdom	14 Nov 2012	BAILII
HMRC v Jones and Jones	[2011] EWCA Civ 824	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2011	BAILII
Jahn v Germany	(2006) 42 EHRR 1084	European Court of Human Rights	Europe	circa 2006
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
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] 2 Cr App R (S) 144; [2002] Crim LR 396; [2002] 2 AC 357	House of Lords	United Kingdom	13 Dec 2001	BAILII
Chassagnou v France	[1999] ECHR 22; (1999) 29 EHRR 615	European Court of Human Rights	Europe	29 Apr 1999	BAILII
Pressos Compania Naviera SA v Belgium	[1995] ECHR 47; (1996) 21 EHRR 301	European Court of Human Rights	Europe	20 Nov 1995	BAILII
Air Canada v United Kingdom	[1995] ECHR 15; (1995) 20 EHRR 150	European Court of Human Rights	Europe	5 May 1995	BAILII
Sporrong and Lonnroth v Sweden	[1982] ECHR 5; (1983) 5 EHRR 35	European Court of Human Rights	Europe	23 Sep 1982	BAILII
Sporrong and Lönnroth v Sweden	[1982] EHRR 35	European Court of Human Rights	Europe	circa 1982