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
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
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
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
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
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
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
Cummins v Revenue and Customs	[2005] UKVAT(Excise) E00943	VAT & Duties Tribunals	United Kingdom	19 Dec 2005	BAILII
Customs & Excise v Smith	[2005] EWHC 3435 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	9 Nov 2005	BAILII	4
Purves v Revenue and Customs	[2005] UKVAT(Excise) E00924	VAT & Duties Tribunals	United Kingdom	27 Oct 2005	BAILII	1
Dean v Revenue & Customs	[2005] UKVAT(Excise) E00912	VAT & Duties Tribunals	United Kingdom	12 Sep 2005	BAILII
Campbell v Revenue & Customs	[2005] UKVAT(Excise) E00911	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
Guest v Customs & Excise	[2005] UKVAT(Excise) E00891	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
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
Crozier v Customs and Excise	[2005] UKVAT(Excise) E00861	VAT & Duties Tribunals	United Kingdom	29 Mar 2005	BAILII
Haywood v Customs and Excise	[2005] UKVAT(Excise) E00863	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
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
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
Terence Martin v Customs and Excise	[2004] UKVAT(Excise) E00817	VAT & Duties Tribunals	United Kingdom	3 Nov 2004	BAILII
Susan Moss v Customs and Excise	[2004] UKVAT(Excise) E00819	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
RG Investments Inc v Comptroller Of Customs And Excise	[2021] ECarSC 30	Eastern Caribbean Supreme Court	International	29 Jan 2021	CommonLII

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
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
Lithgow v United Kingdom	[1986] ECHR 8; (1986) 8 EHRR 329	European Court of Human Rights	Europe	8 Jul 1986	BAILII	65
RG Investments Inc v Comptroller Of Customs And Excise	[2021] ECarSC 30	Eastern Caribbean Supreme Court	International	29 Jan 2021	CommonLII
[1997] AC 767g	[1997] AC 767G		United Kingdom	circa 1997	LexisNexis / Westlaw	1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback