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Layton v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling)   flag 

[2015] UKFTT 333
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
9th July, 2015

Legislation Cited

Legislation Name Provision
Regulations (WA)
Finance Act 1994 s12

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Race [2014] UKUT 331 United Kingdom Upper Tribunal United Kingdom 15 Jul 2014 BAILII flag 90
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

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