Gascoyne v Customs and Excise Commissioners 68

[2004] EWCA Civ 1162; [2005] 2 WLR 222

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

28th July, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
RG Investments Inc v Comptroller Of Customs And Excise	[2021] ECarSC 30	Eastern Caribbean Supreme Court	International	29 Jan 2021	CommonLII
Grayston v Director of Border Revenue (Excise duty - seizure and condemnation of vehicle)	[2019] UKFTT 570	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Sep 2019	BAILII
Stewardson v Director Of Border Revenue	[2017] UKFTT 264	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Apr 2017	BAILII
Senasis Piliakalnis UAB v United Kingdom Border Agency	[2012] UKFTT 582	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2012	BAILII
Leadsham Trading Co Ltd v Revenue & Customs	[2012] UKFTT 426	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Jun 2012	BAILII	1
Kenneth Davison v Revenue & Customs	[2012] UKFTT 403	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jun 2012	BAILII
Rob Lewis v HMRC	[2012] UKFTT 326	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Apr 2012	BAILII	1
William Scarratt v The Director of the UK Border Agency	[2011] UKFTT 666	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Oct 2011	BAILII
Daryl Flagg v Director of Revenue for the UK Border Agency	[2010] UKFTT 518	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Oct 2010	BAILII
Gardner Shaw (London) Ltd v Revenue & Customs	[2010] UKFTT 444	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Sep 2010	BAILII
William Ashworth and Catherine Connor v The United Kingdom Border Agency	[2010] UKFTT 364	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2010	BAILII
Graham Lyons and Anthony Lyons v The United Kingdom Border Agency	[2010] UKFTT 362	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Aug 2010	BAILII
Benahmed v Revenue & Customs	[2010] UKFTT 207	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 May 2010	BAILII	1
HMRC v Jones	[2010] UKUT 116	United Kingdom Upper Tribunal	United Kingdom	15 Jan 2010	BAILII	6
Arthur v Her Majesty's Revenue & Customs	[2009] UKFTT 168	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jul 2009	BAILII	1
Uzoaru (t/a Couzsons UK) v Revenue & Customs	[2009] UKFTT 153	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2009	BAILII
Jones v Revenue & Customs	[2009] UKFTT 133	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Jun 2009	BAILII	2
David Woodmore v Revenue & Customs	[2008] UKVAT(Excise) E01152	VAT & Duties Tribunals	United Kingdom	24 Nov 2008	BAILII
Michael Dodge v Revenue & Customs	[2008] UKVAT(Excise) E01120	VAT & Duties Tribunals	United Kingdom	20 Jun 2008	BAILII
Robert Archibald v Revenue & Customs	[2007] UKVAT(Excise) E01054	VAT & Duties Tribunals	United Kingdom	18 Jul 2007	BAILII
Dariusz Witkowski v Revenue & Customs	[2007] UKVAT(Excise) E01050	VAT & Duties Tribunals	United Kingdom	5 Jul 2007	BAILII	1
Dawkin v Revenue & Customs	[2007] UKVAT(Excise) E01036	VAT & Duties Tribunals	United Kingdom	2 Apr 2007	BAILII
Audrey Bryson Phyllis Fraser v Revenue & Customs	[2007] UKVAT(Excise) E01033	VAT & Duties Tribunals	United Kingdom	23 Mar 2007	BAILII
Bacon v Revenue & Customs	[2007] UKVAT(Excise) E01010	VAT & Duties Tribunals	United Kingdom	2 Jan 2007	BAILII
Tina and Robert Day v Revenue & Customs	[2006] UKVAT(Excise) E00999	VAT & Duties Tribunals	United Kingdom	9 Nov 2006	BAILII
John Alan Tilburn v Revenue & Customs	[2006] UKVAT(Excise) E00989	VAT & Duties Tribunals	United Kingdom	7 Sep 2006	BAILII
Rankin v Revenue & Customs	[2006] UKVAT(Excise) E00983	VAT & Duties Tribunals	United Kingdom	30 Aug 2006	BAILII
Bennett v Revenue & Customs	[2006] UKVAT(Excise) E00978	VAT & Duties Tribunals	United Kingdom	14 Aug 2006	BAILII
Turner v Revenue & Customs	[2006] UKVAT(Excise) E00984	VAT & Duties Tribunals	United Kingdom	12 Jul 2006	BAILII
Gollogly Transport v Revenue & Customs	[2006] UKVAT(Excise) E00971	VAT & Duties Tribunals	United Kingdom	4 Jul 2006	BAILII
Michael Winter Burnell v Revenue & Customs	[2006] UKVAT(Excise) E00957	VAT & Duties Tribunals	United Kingdom	23 May 2006	BAILII
Mr Alan & Mrs Veronica Griffiths v Revenue & Customs	[2006] UKVAT(Excise) E00953	VAT & Duties Tribunals	United Kingdom	2 May 2006	BAILII
Stephen Webb & Adrian Caldicott v Revenue & Customs	[2006] UKVAT(Excise) E00945	VAT & Duties Tribunals	United Kingdom	14 Mar 2006	BAILII
Cummins v Revenue and Customs	[2005] UKVAT(Excise) E00943	VAT & Duties Tribunals	United Kingdom	19 Dec 2005	BAILII
Purves v Revenue and Customs	[2005] UKVAT(Excise) E00924	VAT & Duties Tribunals	United Kingdom	27 Oct 2005	BAILII	1
Campbell v Revenue & Customs	[2005] UKVAT(Excise) E00911	VAT & Duties Tribunals	United Kingdom	12 Sep 2005	BAILII
Dean v Revenue & Customs	[2005] UKVAT(Excise) E00912	VAT & Duties Tribunals	United Kingdom	12 Sep 2005	BAILII
Powell v Revenue & Customs	[2005] UKVAT(Excise) E00900	VAT & Duties Tribunals	United Kingdom	18 Aug 2005	BAILII	1
Smith v Revenue & Customs	[2005] UKVAT(Excise) E00896	VAT & Duties Tribunals	United Kingdom	12 Jul 2005	BAILII	1
Ash v Customs & Excise	[2005] UKVAT(Excise) E00890	VAT & Duties Tribunals	United Kingdom	6 Jul 2005	BAILII
McNeill v Customs & Excise	[2005] UKVAT(Excise) E00889	VAT & Duties Tribunals	United Kingdom	6 Jun 2005	BAILII
Butters v Revenue and Customs	[2005] UKVAT(Excise) E00888	VAT & Duties Tribunals	United Kingdom	6 Jun 2005	BAILII
Guest v Customs & Excise	[2005] UKVAT(Excise) E00891	VAT & Duties Tribunals	United Kingdom	6 Jun 2005	BAILII
Dare v Customs and Excise	[2005] UKVAT(Excise) E00886	VAT & Duties Tribunals	United Kingdom	29 Apr 2005	BAILII
Shand v Customs & Excise	[2005] UKVAT(Excise) E00892	VAT & Duties Tribunals	United Kingdom	29 Apr 2005	BAILII
Wellings v Customs and Excise	[2005] UKVAT(Excise) E00876	VAT & Duties Tribunals	United Kingdom	13 Apr 2005	BAILII
Frost v Customs and Excise	[2005] UKVAT(Excise) E00872	VAT & Duties Tribunals	United Kingdom	31 Mar 2005	BAILII
Haywood v Customs and Excise	[2005] UKVAT(Excise) E00863	VAT & Duties Tribunals	United Kingdom	29 Mar 2005	BAILII
Crozier v Customs and Excise	[2005] UKVAT(Excise) E00861	VAT & Duties Tribunals	United Kingdom	29 Mar 2005	BAILII
Collins v Customs and Excise	[2005] UKVAT(Excise) E00870	VAT & Duties Tribunals	United Kingdom	22 Mar 2005	BAILII
Marriott v Customs and Excise	[2005] UKVAT(Excise) E00853	VAT & Duties Tribunals	United Kingdom	24 Feb 2005	BAILII
Wadsworth v Customs and Excise	[2005] UKVAT(Excise) E00855	VAT & Duties Tribunals	United Kingdom	24 Feb 2005	BAILII
Emmerson v Customs and Excise	[2005] UKVAT(Excise) E00854	VAT & Duties Tribunals	United Kingdom	24 Feb 2005	BAILII
Brookes v Customs and Excise	[2005] UKVAT(Excise) E00847	VAT & Duties Tribunals	United Kingdom	22 Feb 2005	BAILII
Duell v Customs and Excise	[2005] UKVAT(Excise) E00850	VAT & Duties Tribunals	United Kingdom	17 Feb 2005	BAILII
McCullim v Customs and Excise	[2005] UKVAT(Excise) E00845	VAT & Duties Tribunals	United Kingdom	7 Feb 2005	BAILII
Williams v Customs and Excise	[2004] UKVAT(Excise) E00839	VAT & Duties Tribunals	United Kingdom	30 Dec 2004	BAILII
Andrew Wilson v Customs and Excise	[2004] UKVAT(Excise) E00831	VAT & Duties Tribunals	United Kingdom	29 Nov 2004	BAILII
Swift v Customs and Excise	[2004] UKVAT(Excise) E00830	VAT & Duties Tribunals	United Kingdom	23 Nov 2004	BAILII
Baldwin v Customs and Excise	[2004] UKVAT(Excise) E00827	VAT & Duties Tribunals	United Kingdom	11 Nov 2004	BAILII
Susan Moss v Customs and Excise	[2004] UKVAT(Excise) E00819	VAT & Duties Tribunals	United Kingdom	3 Nov 2004	BAILII
Terence Martin v Customs and Excise	[2004] UKVAT(Excise) E00817	VAT & Duties Tribunals	United Kingdom	3 Nov 2004	BAILII
Gostage v Customs and Excise	[2004] UKVAT(Excise) E00813	VAT & Duties Tribunals	United Kingdom	29 Oct 2004	BAILII
HMRC v European Brand Trading Ltd	[2016] EWCA Civ 90	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Feb 2016	BAILII	15
HMRC v Jones and Jones	[2011] EWCA Civ 824	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2011	BAILII	202
Commissioners of Customs and Excise v David Weller	[2006] EWHC 237 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	23 Feb 2006	BAILII	25
Customs & Excise v Smith	[2005] EWHC 3435 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	9 Nov 2005	BAILII	4
Customs & Excise v VAT & Duties Tribunal	[2005] EWHC 330 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Mar 2005	BAILII	1

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s16, s152

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Customs & Excise v Smith	[2005] EWHC 3435 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	9 Nov 2005	BAILII	4
Customs & Excise v VAT & Duties Tribunal	[2005] EWHC 330 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Mar 2005	BAILII	1
Gora v Customs and Excise Commissioners	[2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2003	BAILII	200
R v G	[2002] EWCA Crim 1992; [2003] 3 All ER 206; [2002] 1 WLR 1766; [2002] All ER (D) 261; [2003] 1 Cr App R 343; [2002] Crim LR 926	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	20 Feb 2002	BAILII	104

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