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Omar v Revenue & Customs (CUSTOMS AND EXCISE PENALTIES - tobacco seized by Border Force at Heathrow Airport)   flag 

[2023] UKFTT 101
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
2nd February, 2023

Legislation Cited

Legislation Name Provision
Finance Act 1994 s25

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
S & A Morley v Secretary of State for the Environment (Re Nitrate Vulnerable Zones) [2023] UKFTT 1 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2023 BAILII flag 1
Ivey v Genting Casinos (UK) Ltd [2017] UKSC 67; [2018] AC 391; [2017] 3 WLR 1212; [2017] 3 ELR 1212; [2018] 1 Cr App R 12; [2017] All ER (D) 134 United Kingdom Supreme Court United Kingdom 25 Oct 2017 BAILII flag 296
Zuned Osman v HMRC [2016] UKFTT 524 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2016 BAILII flag 7
N Diaye v HMRC [2015] UKFTT 380 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2015 BAILII flag 30
HMRC v Hok Ltd [2012] UKUT 363 United Kingdom Upper Tribunal United Kingdom 23 Oct 2012 BAILII flag 397
Tahir Iqbal Khawaja v HMRC [2008] EWHC 1687 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 1
Abou-Rahmah v Abacha [2006] EWCA Civ 1492; [2007] 1 All ER 827; [2007] 1 Lloyds Rep 115; [2007] 1 All ER (Comm) 827; [2006] All ER (D) 80; [2007] WTLR 1 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Nov 2006 BAILII flag 65
Barlow Clowes International Ltd v Eurotrust International Ltd [2005] UKPC 37; [2006] 1 All ER 333; [2005] WTLR 1453; [2006] 1 P & CR DG16 Privy Council United Kingdom 10 Oct 2005 BAILII flag 137
Twinsectra Ltd v Yardley [2002] UKHL 12; [2002] 2 AC 164; [2002] 2 All ER 377; [2002] 2 WLR 802; [2002] All ER (D) 321; [2002] PNLR 30; [2002] WTLR 423; (2002) 99 LSG 32 House of Lords United Kingdom 21 Mar 2002 BAILII flag 513
Han v Commissioners of Customs and Excise [2001] EWCA Civ 1040; [2001] 4 All ER 687; [2001] 1 WLR 2253 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jun 2001 BAILII flag 54
Royal Brunei Airlines Sdn Bhd v Tan [1995] UKPC 4; [1995] 2 AC 378; [1995] 3 All ER 97; [1995] 3 WLR 64; [1995] BCC 899 Privy Council United Kingdom circa 1995 BAILII flag 623

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