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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Michalska v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Other) | [2019] UKFTT 173 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Mar 2019 | BAILII |
|
 1 |
| Jagla v Revenue and Customs (EXCISE DUTY APPEALS : Jurisdiction) | [2017] UKFTT 730 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Oct 2017 | BAILII |
|
|
| E v HMRC | [2017] UKFTT 348 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Apr 2017 | BAILII |
|
3 |
| Hill v Revenue and Customs (PROCEDURE : Other) | [2017] UKFTT 277 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Apr 2017 | BAILII |
|
1 |
| Hale v HMRC | [2017] UKFTT 230 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Mar 2017 | BAILII |
|
1 |
| 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 |
|
|
| Adewale v HMRC | [2017] UKFTT 103 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Jan 2017 | BAILII |
|
4 |
| Legislation Name | Provision |
| Finance Act 1994 | s8, s12 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Etb (2014) Ltd v HMRC | [2016] UKUT 424 | United Kingdom Upper Tribunal | United Kingdom | 30 Sep 2016 | BAILII |
|
17  |
| NT Ada Ltd v HMRC | [2016] UKFTT 642 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Sep 2016 | BAILII |
|
6 |
| Jamie Garland v HMRC | [2016] UKFTT 573 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Aug 2016 | BAILII |
|
8 |
| Jacobson v HMRC | [2016] UKFTT 570 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Aug 2016 | BAILII |
|
11 |
| van Driessche v HMRC | [2016] UKFTT 441 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Jun 2016 | BAILII |
|
6 |
| Staniszewski v HMRC | [2016] UKFTT 128 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Feb 2016 | BAILII |
|
28 |
| John Patrick Lewis v HMRC | [2015] UKFTT 640 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Dec 2015 | BAILII |
|
5 |
| Race v HMRC | [2014] UKFTT 1085 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Dec 2014 | BAILII |
|
2 |
| Claire Yvonne Newman v Director of UK Border Revenue | [2014] UKFTT 1073 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Dec 2014 | BAILII |
|
1 |
| HMRC v Race | [2014] UKUT 331 | United Kingdom Upper Tribunal | United Kingdom | 15 Jul 2014 | BAILII |
|
90 |
| HMRC v Abdul Noor | [2013] UKUT 71 | United Kingdom Upper Tribunal | United Kingdom | 14 Feb 2013 | BAILII |
|
123 |
| HMRC v Hok Ltd | [2012] UKUT 363 | United Kingdom Upper Tribunal | United Kingdom | 23 Oct 2012 | BAILII |
|
397 |
| Aleena Electronics Ltd v Revenue and Customs | [2011] UKFTT 608 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Sep 2011 | BAILII |
|
8 |
| 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 |
| Berezovsky v Abramovich | [2010] EWHC 647 | High Court of England and Wales | United Kingdom - England and Wales | circa 2010 | BAILII |
|
2 |
| Silberquelle GmbH v Maselli-Strickmode GmbH |
|
Europe | circa 2009 |
|
13 |
||
| Swain v Hillman |
|
United States - Pennsylvania | circa 2001 |
|
4 |