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SWIECKI v Revenue & Customs (EXCISE DUTY and PENALTY - tobacco products seized)

[2021] UKFTT 407

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

9th November, 2021

Legislation Cited

Legislation Name	Provision
Finance Act 1994

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Crabtree v Hinchcliffe	[1971] 3 All ER 967		United Kingdom	circa 1971	LexisNexis		246
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		202
Clarks of Hove Ltd v Bakers Union	[1979] 1 All ER 152		United Kingdom	circa 1979	LexisNexis		193
HMRC v Susan Jacobson	[2018] UKUT 18	United Kingdom Upper Tribunal	United Kingdom	24 Jan 2018	BAILII		26
HMRC v Nicholas Race	[2014] UKUT 0331	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		8
[2021] Ukftt 0407	[2021] UKFTT 0407	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2021	BAILII		1
Donatas Odinas v HMRC	[2021] UKFTT 0303	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2021	BAILII		1

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