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NAS & Co Ltd v Revenue & Customs 6

[2014] UKFTT 50

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

6th January, 2014

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
OMOLADE NETUFO v Revenue & Customs (Restoration of seized goods - on grounds that small brewery relief claimed inappropriately on imported beer and that the Appellant was carrying out wholesale sale of alcohol without requisite approval)	[2023] UKFTT 121	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2023	BAILII
Jacek Szymanski t/a Everpol v Director of Border Revenue	[2019] UKUT 343	United Kingdom Upper Tribunal	United Kingdom	12 Nov 2019	BAILII		4
Wysk v Revenue and Customs (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Review Directed)	[2018] UKFTT 221	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Apr 2018	BAILII
Phu Greg-Car v The Director of Border Revenue	[2018] UKFTT 148	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Mar 2018	BAILII		1
SC Nicktrans SRL v Director Of Border Revenue	[2015] UKFTT 177	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2015	BAILII
David Bickell v Revenue & Customs	[2014] UKFTT 781	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Aug 2014	BAILII		1

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s7
Finance Act 1994	s14, s15, 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		202
BT Trasporti SRL v Director of Border Revenue	[2010] UKFTT 287	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2010	BAILII		2
Golobiewska v Customs and Excise Commissioners	[2005] EWCA Civ 607; [2005] V & DR 267	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 May 2005	BAILII		16
C & E Comms v Alzitrans SL	[2003] EWHC 75	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII		11
Customs & Excise v Telford Tower & Scaffolding Ltd	[2002] EWHC 2994	High Court of England and Wales	United Kingdom - England and Wales	circa 2002	BAILII
Customs & Excise Commissioners v J H Corbitt (Numismatists) Ltd	[1981] AC 22; [1980] 2 All ER 72		United Kingdom	circa 1981	LexisNexis / Westlaw		75

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