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Ruzickis v HMRC 1

[2017] UKFTT 81

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

United Kingdom

16th January, 2017

Cases Referring to this Case

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

Legislation Cited

Legislation Name	Provision
�the Rules (Qld)	s8
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		90
Staniszewski v HMRC	[2016] UKFTT 128	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2016	BAILII		28
HMRC v Lane	[2015] UKFTT 423	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Aug 2015	BAILII		11
HMRC v European Brand Trading Ltd	[2014] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	23 May 2014	BAILII		5
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

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