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Harris v Director of Border Revenue   flag  17

[2013] UKFTT 134
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
19th February, 2013

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Wierzbicka v The Director of Border Revenue (ustoms & Excise - seizure of vehicle - restoration of vehicle) [2024] UKFTT 566 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jun 2024 BAILII flag
LKV Ivica Ltd v Director of Border Revenue (RESTORATION - trailer adapted to conceal goods and seized as liable to forfeiture) [2024] UKFTT 341 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2024 BAILII flag
SOWA (TRADING AS NEFARIA TRANS) v Revenue & Customs (Excise Duty, restoration of vehicles - refusal of application for the restoration of vehicles forfeited as they were being used for the transportation of goods on which duty had not been paid) [2023] UKFTT 87 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2023 BAILII flag
GARRY SEMPLE v Revenue & Customs (EXCISE DUTY - decision not to restore a vehicle) [2022] UKFTT 73 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Feb 2022 BAILII flag
Enajah v Revenue & Customs (CUSTOMS AND EXCISE - Restoration of seized goods) [2020] UKFTT 118 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2020 BAILII flag
Clark v Revenue & Customs (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Owner not user) [2018] UKFTT 657 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Nov 2018 BAILII flag
Webber v Revenue & Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : New Review on facts) [2018] UKFTT 645 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2018 BAILII flag
Tefvik v Director of Border Revenue (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Owner not user) [2016] UKFTT 711 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Oct 2016 BAILII flag
Kajatrans v Director of Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Commercial vehicle) [2016] UKFTT 238 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2016 BAILII flag
F Lohmann Gmbh v The Director of Border Revenue [2016] UKFTT 185 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Mar 2016 BAILII flag 2
Trudi Brown v The Director of Border Revenue [2015] UKFTT 444 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2015 BAILII flag 1
Trans-Lux v Home Office [2015] UKFTT 77 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2015 BAILII flag
Claire Yvonne Newman v Director of UK Border Revenue [2014] UKFTT 1073 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Dec 2014 BAILII flag 1
Amucha Ltd v Director of Border Revenue [2014] UKFTT 864 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Sep 2014 BAILII flag
Behzad Fuels (UK) Ltd v Revenue & Customs [2014] UKFTT 850 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Aug 2014 BAILII flag 2
Standards Trading v Home Office [2014] UKFTT 550 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jun 2014 BAILII flag
Richard Balaz v Director of Border Revenue [2013] UKFTT 643 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Nov 2013 BAILII flag

Legislation Cited

Legislation Name Provision
The Act (NSW)
Finance Act 1994 s14, s16

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
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 flag 202
HMRC v Mills [2007] EWHC 2241 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 6
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 flag 200
Fox v Hmce [2002] EWHC 1244 High Court of England and Wales United Kingdom - England and Wales circa 2002 BAILII flag 4

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