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Jones v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse)   flag 

[2018] UKFTT 772
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
27th December, 2018

Legislation Cited

Legislation Name Provision
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Semilogistics Milford Haven Ltd v Stephen Webb (VO) [2018] UKUT 19 United Kingdom Upper Tribunal United Kingdom 27 Feb 2018 BAILII flag
HMRC v NT-ADA Ltd (formerly NT Jersey Ltd) [2018] UKUT 59 United Kingdom Upper Tribunal United Kingdom 22 Feb 2018 BAILII flag
HMRC v Race [2014] UKUT 331 United Kingdom Upper Tribunal United Kingdom 15 Jul 2014 BAILII flag
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 flag
Clarks of Hove Ltd v Bakers Union [1979] 1 All ER 152 United Kingdom circa 1979 LexisNexis flag
Crabtree v Hinchcliffe [1971] 3 All ER 967 United Kingdom circa 1971 LexisNexis flag

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