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Pilats v HMRC 7

[2016] UKFTT 193

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

United Kingdom

18th March, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Spring Capital Ltd v HMRC	[2016] UKFTT 362	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 May 2016	BAILII		1
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
Ferenc v Revenue & Customs (EXCISE DUTY - PENALTY)	[2020] UKFTT 8	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Dec 2019	BAILII
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other)	[2018] UKFTT 105	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2018	BAILII
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other)	[2017] UKFTT 580	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jul 2017	BAILII
Silaitis v Revenue and Customs (EXCISE DUTY APPEALS : Practice and Procedure)	[2017] UKFTT 303	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2017	BAILII
Neale v HMRC	[2016] UKFTT 825	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Dec 2016	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s12, s14, s15, s16, s152

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Pressos Compania Naviera SA v Belgium	[1995] ECHR 47; (1995) 21 EHRR 301	European Court of Human Rights	Europe	20 Nov 1995	BAILII		44
Staniszewski v HMRC	[2016] UKFTT 128	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2016	BAILII		28
Sporrong and Lönnroth v Sweden	[1982] EHRR 35	European Court of Human Rights	Europe	circa 1982			10
Jahn v Germany	(2006) 42 EHRR 1084	European Court of Human Rights	Europe	circa 2006			8
Sabine Smouha v The Director of Border Revenue	[2015] UKFTT 147	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Apr 2015	BAILII		6
Spring Capital Ltd v HMRC	[2016] UKFTT 362	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 May 2016	BAILII		1
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
Ferenc v Revenue & Customs (EXCISE DUTY - PENALTY)	[2020] UKFTT 8	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Dec 2019	BAILII
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other)	[2018] UKFTT 105	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2018	BAILII
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other)	[2017] UKFTT 580	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jul 2017	BAILII
Silaitis v Revenue and Customs (EXCISE DUTY APPEALS : Practice and Procedure)	[2017] UKFTT 303	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2017	BAILII
Neale v HMRC	[2016] UKFTT 825	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Dec 2016	BAILII

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