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Build-A-Bear Workshop UK Holdings Ltd v Revenue and Customs   flag  1

[2021] UKUT 67
United Kingdom Upper Tribunal
United Kingdom
29th March, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
LAURENCE SUPPLY CO (LEATHER GOODS) LTD v Revenue & Customs (CUSTOMS DUTY - tariff classification - quantum of the C18 - handbags and purses) [2024] UKFTT 124 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Feb 2024 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2021] Ukut 0067 [2021] UKUT 0067 United Kingdom Upper Tribunal United Kingdom circa 2021 BAILII flag 2
Payne v Revenue & Customs Commissioners [2020] EWCA Civ 889 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Jul 2020 BAILII flag 1
Invamed Group Ltd v Revenue and Customs Commissioners [2020] EWCA Civ 243 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Feb 2020 BAILII flag 7
Hasbro European Trading BV v Revenue and Customs Commissioners [2018] EWCA Civ 1221; [2018] All ER (D) 15 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 May 2018 BAILII flag 3
Revenue and Customs v Huxley (UK) Ltd (CUSTOMS DUTY) [2017] UKUT 393 United Kingdom Upper Tribunal United Kingdom 4 Oct 2017 BAILII flag 5
Amoena (UK) Ltd v Revenue and Customs Commissioners [2016] UKSC 41; [2016] 4 All ER 705; [2016] 1 WLR 2904 United Kingdom Supreme Court United Kingdom 13 Jul 2016 BAILII flag 6
[2016] Ukftt 0775 [2016] UKFTT 0775 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2016 BAILII flag 1
HMRC v Cooneen Watts & Stone Ltd [2014] UKUT 31 United Kingdom Upper Tribunal United Kingdom 24 Jan 2014 BAILII flag 2
HMRC v Photron Europe Ltd [2012] UKUT 275 United Kingdom Upper Tribunal United Kingdom 30 Jul 2012 BAILII flag 1
Kearney v HMRC [2010] EWCA Civ 288 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Mar 2010 BAILII flag 12
Procter & Gamble UK v Revenue and Customs Commissioners [2009] EWCA Civ 407; [2009] BVC 461; [2009] BTC 5462 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 May 2009 BAILII flag 53
RUMA GmbH v Oberfinanzdirektion N rnberg [2007] ECR I-1561 Europe circa 2007 flag 3
Vtech Electronics (UK) plc v Commissioners for Customs & Excise [2003] EWHC Ch 59 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 4
Designers Guild Ltd v Russell Williams (Textiles) Ltd t/as Washington DC [2000] UKHL 58; [2001] 1 All ER 700; [2000] 1 WLR 2416; [2001] FSR 113; [2000] All ER (D) 1950; [2001] ECDR 10; [2001] IP & T 277 House of Lords United Kingdom 23 Nov 2000 BAILII flag 161
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1141
8 Ewca Civ 579 8 EWCA Civ 579 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2001 BAILII flag 1

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