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Agniezska Hartleb T/A Hartleb Transport v The Commissioners for His Majesty's Revenue and Customs 4

United Kingdom Upper Tribunal

United Kingdom

1st February, 2024

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Bunting v Revenue and Customs (EXCISE DUTY - Appeal against notice of joint and several liability to pay assessment to excise duty)	[2024] UKFTT 431	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 May 2024	BAILII
ANTELOPE TRANSPORT Ltd v Revenue & Customs (Excise Duty and Wrongdoing Penalty - cigarettes hidden)	[2024] UKFTT 307	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Apr 2024	BAILII		1
Kent Couriers Ltd v Revenue and Customs Commissioners	[2024] UKFTT 145	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Feb 2024	BAILII		2
Hughes v Revenue and Customs (EXCISE DUTY - assessment in respect of duty unpaid cigarettes)	[2024] UKUT 108	United Kingdom Upper Tribunal	United Kingdom	29 Apr 2024	BAILII

Legislation Cited

Legislation Name	Provision
Finance (No.2 Act) 1992

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
ANTELOPE TRANSPORT Ltd v Revenue & Customs (Excise Duty and Wrongdoing Penalty - cigarettes hidden)	[2024] UKFTT 307	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Apr 2024	BAILII		1
Kent Couriers Ltd v Revenue and Customs Commissioners	[2024] UKFTT 145	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Feb 2024	BAILII		2
Hughes v Revenue and Customs (EXCISE DUTY - assessment in respect of duty unpaid cigarettes)	[2024] UKUT 108	United Kingdom Upper Tribunal	United Kingdom	29 Apr 2024	BAILII
Davison and Robinson Ltd v HMRC	[2018] UKUT 0437	United Kingdom Upper Tribunal	United Kingdom	circa 2018	BAILII		3
Scandico v HMRC	[2017] UKUT 467	United Kingdom Upper Tribunal	United Kingdom	7 Dec 2017	BAILII		10
Revenue & Customs v B & M Retail Ltd	[2016] UKUT 429	United Kingdom Upper Tribunal	United Kingdom	10 Oct 2016	BAILII		17

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