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CAERDAV Ltd (FORMERLY CARDIFF AVIATION Ltd) v Revenue & Customs (CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fisher v Revenue & Customs Commissioners	[2021] EWCA Civ 1438; [2022] 1 WLR 651	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Oct 2021	BAILII
KSM Henryk Zeman SP Z o o v HMRC	[2021] UKUT 182	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2021	BAILII
Finucane v Commissioners for HMRC	[2021] CSOH 38		United Kingdom - Scotland	circa 2021
Investec Asset Finance plc v Revenue and Customs Commissioners	[2020] EWCA Civ 579	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Apr 2020	BAILII
R (on the application of Boulting) v HMRC	[2020] EWHC 2207	High Court of England and Wales	United Kingdom - England and Wales	circa 2020	BAILII
Metropolitan International Schools v HMRC	[2019] EWCA Civ 156	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Feb 2019	BAILII
Secretary of State for Work and Pensions v LH	[2017] UKUT 475	United Kingdom Upper Tribunal	United Kingdom	5 Dec 2017	BAILII
R (Glencore Energy UK Ltd) v Revenue and Customs Commissioners	[2017] EWCA Civ 1716; [2017] 4 WLR 213	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Nov 2017	BAILII
HM Revenue and Customs v Citibank NA	[2017] EWCA Civ 1416; [2018] 1 WLR 1524	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Sep 2017	BAILII
Denley v HMRC	[2017] UKUT 340	United Kingdom Upper Tribunal	United Kingdom	25 Aug 2017	BAILII
Birkett v HMRC	[2017] UKUT 89	United Kingdom Upper Tribunal	United Kingdom	2 Mar 2017	BAILII
R (on the application of Drax Power Ltd) v HM Treasury	[2016] EWCA Civ 1030	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Oct 2016	BAILII
Quah Su-Ling v Goldman Sachs International	[2015] EWHC 759	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII
Ajd Tuna	[2011] ECR I-1655		Europe	circa 2011
P Kahla Th ringen Porzellan v Commission	[2010] ECR I-0000		Europe	circa 2010
Oxfam v HMRC	[2009] EWHC 3078	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII
Belgium and Forum 187 v Commission	[2006] EUECJ C-182/03; [2006] ECR I-5479	Court of Justice of the European Communities	Europe	22 Jun 2006	BAILII
Dilexport	[2004] ECR I-6911		Europe	circa 2004
Rhondda Cynon Taff County Borough Council v Watkins	[2003] EWCA Civ 129; [2003] 1 WLR 1864; [2003] RVR 224; [2003] All ER (D) 145	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Feb 2003	BAILII
C &E Comms v National Westminster Bank	[2003] EWCA 1822	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2003	BAILII
Hewlett Packard France	[1993] ECR I-1819		Europe	circa 1993
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case)	[1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561		United Kingdom	circa 1989	LexisNexis
Van den Bergh en Jurgens v Commission	[1987] ECR 1155		Europe	circa 1987
Wandsworth London Borough Council v Winder	[1984] UKHL 2; [1985] AC 461; [1984] 3 All ER 976; [1984] 3 WLR 563	House of Lords	United Kingdom	29 Nov 1984	BAILII
Vestey v Inland Revenue Comrs	[1979] Ch 177	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw