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CANTINA LEVORATO SRL v Revenue & Customs (EXCISE DUTY - Assessment to excise duty in respect of irregularity in the movement of duty suspended goods)   flag 

[2021] UKFTT 461
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
9th December, 2021

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s12, s16, s73
Finance Act 1994 s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Ampleaward Ltd [2021] EWCA Civ 1459 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Oct 2021 BAILII flag 3
KSM Henryk Zeman SP Z o o v HMRC [2021] UKUT 182 United Kingdom Upper Tribunal United Kingdom 4 Aug 2021 BAILII flag 15
[2021] Ukftt 0461 [2021] UKFTT 0461 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2021 BAILII flag 1
Logfret (UK) Ltd v HMRC [2020] EWCA Civ 569 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Apr 2020 BAILII flag 2
Beadle v HMRC [2020] EWCA Civ 562; [2021] 1 All ER 237 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Apr 2020 BAILII flag 15
Aria Technology Ltd v HMRC [2020] EWCA Civ 182 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Feb 2020 BAILII flag 2
FMX Food Merchants Import Export Co Ltd v HMRC [2020] UKSC 1 United Kingdom Supreme Court United Kingdom 29 Jan 2020 BAILII flag 2
Cirko v HMRC [2019] UKFTT 0482 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2019 BAILII flag 1
HMRC v Sharya UK Ltd [2019] UKUT 0143 United Kingdom Upper Tribunal United Kingdom circa 2019 BAILII flag 2
Kothari v HMRC [2019] UKFTT 0423 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2019 BAILII flag 2
Revenue And Customs v AG Villodre SL [2016] UKUT 166 United Kingdom Upper Tribunal United Kingdom 7 Apr 2016 BAILII flag 3
Butlers Ship Stores Ltd v HMRC [2013] UKUT 564 United Kingdom Upper Tribunal United Kingdom 13 Nov 2013 BAILII flag 5
FII Group Litigation v Revenue and Customs Commissioners [2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337 United Kingdom Supreme Court United Kingdom 23 May 2012 BAILII flag 67
R (Davies) v Revenue and Customs Commissioners [2011] UKSC 47; [2012] 1 All ER 1048; [2011] 1 WLR 2625 United Kingdom Supreme Court United Kingdom 19 Oct 2011 BAILII flag 90
Courts Plc v CEC [2004] EWCA Civ 1527 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Nov 2004 BAILII flag 17
Rewe [1976] EUECJ R-33/76; [1977] 1 CMLR 533; [1976] ECR 1989 Court of Justice of the European Communities Europe 16 Dec 1976 BAILII flag 144

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