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Stewart Cade v HMRC 2

[2016] UKFTT 48

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

United Kingdom

29th January, 2016

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Ayre v Revenue and Customs (EXCISE DUTY APPEALS : Practice and Procedure)	[2017] UKFTT 173	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Feb 2017	BAILII
Cade v the Director of Border Revenue (Excise Duty Restoration of Goods (see also Excise Appeal) : New Review on facts)	[2017] UKFTT 83	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2017	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s8, s16, s152

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Fox v Hmce	[2002] EWHC 1244	High Court of England and Wales	United Kingdom - England and Wales	circa 2002	BAILII		4
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
HMRC v Race	[2014] UKUT 331	United Kingdom Upper Tribunal	United Kingdom	15 Jul 2014	BAILII		90
HMRC v Mills	[2007] EWHC 2241	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		6
Revenue and Customs Commissioners v Shaw	[2016] UKUT 0004	United Kingdom Upper Tribunal	United Kingdom	circa 2016	BAILII		1

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