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Butlers Ships Stores Ltd v Revenue and Customs (EXCISE DUTY SUSPENSION : Excise duty suspension)

[2016] UKFTT 501

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

United Kingdom

14th July, 2016

Legislation Cited

Legislation Name	Provision
Regulation (NSW)	s3
Finance Act 1994	s16

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Trustees of the BT Pension Scheme v HMRC	[2015] EWCA Civ 713	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Jul 2015	BAILII		34
CC & C Ltd v HM Revenue & Customs	[2014] EWCA Civ 1653; [2015] 1 WLR 4043	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2014	BAILII		36
Nichols v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)	[2016] UKFTT 155	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Mar 2016	BAILII		1
[2016] Ukftt 0501	[2016] UKFTT 0501	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2016	BAILII		1
Atom Supplies Ltd (t/a Masters of Malt) v Revenue & Customs	[2015] UKFTT 388	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jul 2015	BAILII		6
Revenue and Customs Commissioners v Sunico A/S	[2013] EWHC 941	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		7
Greenalls Management Ltd v Customs and Excise Commissioners	[2005] UKHL 34; [2005] 4 All ER 274; [2005] 1 WLR 1754; [2005] All ER (D) 173	House of Lords	United Kingdom	12 May 2005	BAILII		32
Hayes v Willoughby	[2013] UKSC 17; [2013] 2 All ER 405; [2013] 1 WLR 935	United Kingdom Supreme Court	United Kingdom	20 Mar 2013	BAILII		90
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
HMRC v Race	[2014] UKUT 331	United Kingdom Upper Tribunal	United Kingdom	15 Jul 2014	BAILII		90
Van Boeckel v Customs and Excise Commissioners	[1981] Stair Rep 290		United Kingdom - Scotland	circa 1981			2
79 CCC 74	79 CCC 74		Canada	circa 2005			1
[2001] All Er (D) 04	[2001] All ER (D) 04		United Kingdom	circa 2001	LexisNexis		1

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