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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| 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 |
| HMRC v Perfect | [2017] UKUT 476 | United Kingdom Upper Tribunal | United Kingdom | 8 Dec 2017 | BAILII |
|
14 |
| McKeown, Duggan and McPolin | [2016] UKUT 479 | United Kingdom Upper Tribunal | United Kingdom | 9 Nov 2016 | BAILII |
|
12 |
| Dawson's (Wales) Ltd v Revenue and Customs | [2019] UKUT 296 | United Kingdom Upper Tribunal | United Kingdom | 4 Oct 2019 | BAILII |
|
9 |
| Dawson's (Wales) Ltd v HMRC | [2023] EWCA Civ 332 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Mar 2023 | BAILII |
|
6 |
| 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 |
| 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 |
| DSV Air & Sea v Revenue & Customs (Excise Duty - whether excise duty was due on Chinese cooking rice wine-yes-whether valid assessments were made against the importer-yes-whether there was a valid) | [2023] UKFTT 129 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Feb 2023 | BAILII |
|
1 |
| Raczkowski v HMRC | [2018] UKFTT 671 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Nov 2018 | BAILII |
|
1 |
| Dawson's (Wales) Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Other) | [2018] UKFTT 66 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Feb 2018 | BAILII |
|
1 |
| Mazurek v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling - appeal against an assessment) | [2019] UKFTT 690 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Nov 2019 | BAILII |
|
|
| Alatishe v Revenue & Customs (EXCISE DUTY - assessment for duty and penalty) | [2019] UKFTT 577 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Sep 2019 | BAILII |
|
|
| Quinn v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) | [2019] UKFTT 208 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Mar 2019 | BAILII |
|
|
| Parker, R v | [2018] EWCA Crim 1057 | England and Wales Court of Appeal - Criminal Division | United Kingdom - England and Wales | 1 May 2018 | BAILII |
|
|
| Hartleb (t/a Hartleb Transport) v Revenue and Customs (EXCISE DUTY TOBACCO : Other) | [2018] UKFTT 202 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Apr 2018 | BAILII |
|
|
| Gondek v Revenue and Customs (EXCISE DUTY TOBACCO : Other) | [2018] UKFTT 180 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Apr 2018 | BAILII |
|
|
| Lewandowski (t/a Transspec) v Revenue and Customs (EXCISE DUTY APPEALS : Other) | [2017] UKFTT 858 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Dec 2017 | BAILII |
|
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| Legislation Name | Provision |
| Finance (No 2) Act 1992 | s1, s3, s13 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Raczkowski v HMRC | [2018] UKFTT 671 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Nov 2018 | BAILII |
|
1 |
| Dawson's (Wales) Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Other) | [2018] UKFTT 66 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Feb 2018 | BAILII |
|
1 |
| R v Whitehead | [2013] EWCA Crim 302 | England and Wales Court of Appeal - Criminal Division | United Kingdom - England and Wales | circa 2013 | BAILII |
|
1 |
| UK, Marley v Rawlings | [2011] EWHC 161 | High Court of England and Wales | United Kingdom - England and Wales | circa 2011 | BAILII |
|
1 |
| Kullar | [2011] EWCA Crim 420 | England and Wales Court of Appeal - Criminal Division | United Kingdom - England and Wales | circa 2011 | BAILII |
|
1 |
| Mazurek v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling - appeal against an assessment) | [2019] UKFTT 690 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Nov 2019 | BAILII |
|
|
| Alatishe v Revenue & Customs (EXCISE DUTY - assessment for duty and penalty) | [2019] UKFTT 577 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Sep 2019 | BAILII |
|
|
| Quinn v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) | [2019] UKFTT 208 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Mar 2019 | BAILII |
|
|
| Parker, R v | [2018] EWCA Crim 1057 | England and Wales Court of Appeal - Criminal Division | United Kingdom - England and Wales | 1 May 2018 | BAILII |
|
|
| Hartleb (t/a Hartleb Transport) v Revenue and Customs (EXCISE DUTY TOBACCO : Other) | [2018] UKFTT 202 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Apr 2018 | BAILII |
|
|
| Gondek v Revenue and Customs (EXCISE DUTY TOBACCO : Other) | [2018] UKFTT 180 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Apr 2018 | BAILII |
|
|
| Lewandowski (t/a Transspec) v Revenue and Customs (EXCISE DUTY APPEALS : Other) | [2017] UKFTT 858 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Dec 2017 | BAILII |
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