Greenalls Management Ltd v Customs and Excise Commissioners 32

[2005] UKHL 34; [2005] 4 All ER 274; [2005] 1 WLR 1754; [2005] All ER (D) 173

House of Lords

United Kingdom

12th May, 2005

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
R v Taylor and Wood	[2013] EWCA Crim 1151	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	17 Jul 2013	BAILII	32
HMRC v Perfect	[2019] EWCA Civ 465	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Mar 2019	BAILII	20
Primera Maritime (Hellas) Ltd v Jiangsu Eastern Heavy Industry Co Ltd	[2013] EWHC 3066; [2013] EWHC 3066 (Comm); [2014] 1 Lloyds Rep 255; [2014] 1 All ER (Comm) 813	High Court of England and Wales	United Kingdom - England and Wales	15 Oct 2013	BAILII	19
Petrochemical Industries Co v Dow Chemical	[2012] EWHC 2739 (Comm); [2012] 2 Lloyds Rep 691	High Court of England and Wales	United Kingdom - England and Wales	11 Oct 2012	BAILII	16
HMRC v Perfect	[2022] EWCA Civ 330; [2022] 1 WLR 3180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Mar 2022	BAILII	14
HMRC v Perfect	[2017] UKUT 476	United Kingdom Upper Tribunal	United Kingdom	8 Dec 2017	BAILII	14
R (oao HT & Co (Drinks) Ltd) v HMRC	[2015] EWHC 659 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	12 Mar 2015	BAILII	6
Transition Feeds LLP v Itochu Europe plc	[2013] EWHC 3629 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	15 Nov 2013	BAILII	4
Anglo Overseas Ltd v HMRC	[2008] UKVAT(Excise) E01090; [2008] V & DR 71	VAT & Duties Tribunals	United Kingdom	27 Feb 2008	BAILII	3
Ly v HW	[2022] HKCFI 2267; (2022) 6 HKC 129	Hong Kong Court of First Instance	Hong Kong	26 Jul 2022	HKLII	2
R (Seabrook Warehousing Ltd) v Revenue & Customs	[2019] EWCA Civ 1357	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Jul 2019	BAILII	1
Whittalls Wines Ltd v HMRC	[2018] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Feb 2018	BAILII	1
Citywest Logistical Ltd (formerly known as Cassidy Wines Ltd) v Revenue Commissioners	[2018] IEHC 18	High Court of Ireland	Republic of Ireland	12 Jan 2018	BAILII	1
Butlers Ship Stores	[2012] UKFTT 371	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2012	BAILII	1
Global Knafaim Leasing Ltd v The Civil Aviation Authority	[2010] EWHC 1348 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	11 Jun 2010	BAILII	1
McGeown Transport Ltd v Revenue & Customs (PROCEDURE - respondents' application to strike out appeal - assessment to excise duty after seizure event - original pleadings as 'innocent agent')	[2023] UKFTT 854	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Sep 2023	BAILII
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute)	[2023] UKFTT 356	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2023	BAILII
Rarter Ltd v Revenue & Customs (Excise Duty - Whether Valid Movement Guarantee In Place)	[2020] UKFTT 464	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Nov 2020	BAILII
Euro Beer Distribution Ltd v Revenue & Customs (VAT - compulsory deregistration)	[2019] UKFTT 566	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Sep 2019	BAILII
Whittalls Wines Ltd and European Food Brokers Ltd v Revenue and Customs (EXCISE DUTY/PROCEDURE appeals against revocations of)	[2019] UKUT 260	United Kingdom Upper Tribunal	United Kingdom	28 Aug 2019	BAILII
Logfret (UK) Ltd v Revenue and Customs (EXCISE DUTY SUSPENSION : Excise duty suspension)	[2017] UKFTT 484	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jun 2017	BAILII
Butlers Ships Stores Ltd v Revenue and Customs (EXCISE DUTY SUSPENSION : Excise duty suspension)	[2016] UKFTT 501	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2016	BAILII
R Prosecution Service v Doran	[2015] EWCA Crim 384	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	17 Mar 2015	BAILII
Revenue & Customs	[2014] UKFTT 158	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jan 2014	BAILII
T D G (UK) Ltd v The Commissioners Revenue & Customs	[2013] UKFTT 556	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Oct 2013	BAILII
Trans-Int SRL v Revenue & Customs	[2011] UKFTT 326	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 May 2011	BAILII
Garrett Trading Ltd v Revenue & Customs	[2007] UKVAT(Excise) E01061	VAT & Duties Tribunals	United Kingdom	22 Aug 2007	BAILII
OB Soft Drinks Ltd v Revenue & Customs	[2007] UKVAT(Excise) E01013	VAT & Duties Tribunals	United Kingdom	22 Jan 2007	BAILII
Cleanaco Ltd v Revenue & Customs	[2007] UKVAT(Excise) E01012	VAT & Duties Tribunals	United Kingdom	11 Jan 2007	BAILII
Kerry Logistics (UK) Ltd Herbert Watson Freight Services Ltd v Revenue & Customs	[2006] UKVAT(Excise) E00994	VAT & Duties Tribunals	United Kingdom	3 Oct 2006	BAILII
Stanton Shipping and Trading Ltd v Revenue & Customs	[2006] UKVAT(Excise) E00995	VAT & Duties Tribunals	United Kingdom	3 Oct 2006	BAILII
Humberside Shipping and Freight Forwarding Ltd v Revenue & Customs	[2006] UKVAT(Excise) E00949	VAT & Duties Tribunals	United Kingdom	28 Mar 2006	BAILII
F Loendersloot Internationale Expeditie NV v Revenue & Customs	[2006] UKVAT(Excise) E00948	VAT & Duties Tribunals	United Kingdom	24 Mar 2006	BAILII

Legislation Cited

Legislation Name	Provision
Finance (No 2) Act 1992	s1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Cleanaco Ltd v Revenue & Customs	[2007] UKVAT(Excise) E01012	VAT & Duties Tribunals	United Kingdom	11 Jan 2007	BAILII
Stanton Shipping and Trading Ltd v Revenue & Customs	[2006] UKVAT(Excise) E00995	VAT & Duties Tribunals	United Kingdom	3 Oct 2006	BAILII
Kerry Logistics (UK) Ltd Herbert Watson Freight Services Ltd v Revenue & Customs	[2006] UKVAT(Excise) E00994	VAT & Duties Tribunals	United Kingdom	3 Oct 2006	BAILII
Humberside Shipping and Freight Forwarding Ltd v Revenue & Customs	[2006] UKVAT(Excise) E00949	VAT & Duties Tribunals	United Kingdom	28 Mar 2006	BAILII
F Loendersloot Internationale Expeditie NV v Revenue & Customs	[2006] UKVAT(Excise) E00948	VAT & Duties Tribunals	United Kingdom	24 Mar 2006	BAILII

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