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A Taxpayer v the Director of Border Revenue (Excise Duty Restoration of Goods (see also Excise Appeal) : Other)     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HYRAX RESOURCING Ltd v Revenue & Customs (PENALTY - Application by HMRC - section 98 TMA - notification of contractor loan arrangements)	[2022] UKFTT 218	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jul 2022	BAILII		2
Hyrax Resourcing Ltd v Revenue & Customs (PROCEDURE - Disclosure)	[2021] UKFTT 212	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jun 2021	BAILII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Revenue and Customs v Riaz Ahmed (t/a Beehive Stores) (EXCISE DUTY)	[2017] UKUT 359	United Kingdom Upper Tribunal	United Kingdom	11 Sep 2017	BAILII		4
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		6
Putri Projusujadi v Director of Border Revenue	[2015] All ER (D) 240		United Kingdom	circa 2015	LexisNexis		1
R v Waya	[2012] UKSC 51; [2013] 1 AC 294; [2012] 3 WLR 1188	United Kingdom Supreme Court	United Kingdom	14 Nov 2012	BAILII		125
HMRC v Jones and Jones	[2012] Ch 414	Court of Chancery	United Kingdom	circa 2012	LexisNexis / Westlaw		21
Jahn v Germany	(2006) 42 EHRR 1084	European Court of Human Rights	Europe	circa 2006			8
South Bucks District Council v Porter (No 2)	[2004] UKHL 33; [2004] 4 All ER 775; [2004] All ER (D) 09; [2004] 1 WLR 1953	House of Lords	United Kingdom	1 Jul 2004	BAILII		324
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		200
Lindsay v Customs and Excise	[2002] EWCA Civ 267	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2002	BAILII		92
Chassagnou v France	[1999] ECHR 22; (1999) 29 EHRR 615	European Court of Human Rights	Europe	29 Apr 1999	BAILII		50
Pressos Compania Naviera SA v Belgium	[1995] ECHR 47; (1995) 21 EHRR 301	European Court of Human Rights	Europe	20 Nov 1995	BAILII		44
Clarke Homes v Secretary of State for the Environment	(1993) 66 P & CR 263		United Kingdom	circa 1993			158
Sporrong and Lonnroth v Sweden	[1982] ECHR 5; (1983) 5 EHRR 35	European Court of Human Rights	Europe	23 Sep 1982	BAILII		244
Sporrong and Lönnroth v Sweden	[1982] EHRR 35	European Court of Human Rights	Europe	circa 1982			10
Customs & Excise Commissioners v J H Corbitt (Numismatists) Ltd	[1981] AC 22; [1980] 2 All ER 72		United Kingdom	circa 1981	LexisNexis / Westlaw		75
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3902