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Behzad Fuels v HMRC   flag  4

[2017] UKUT 321
United Kingdom Upper Tribunal
United Kingdom
8th August, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Continental Cash & Carry Ltd v Revenue & Customs [2022] UKFTT 49 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2022 BAILII flag 1
Casa Di Vini Ltd v Revenue & Customs (EXCISE DUTIES - refusal of approval under the Alcohol Wholesaler Registration Scheme) [2021] UKFTT 11 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2021 BAILII flag 3
HMRC v Behzad Fuels (UK) Ltd [2019] EWCA Civ 319 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Mar 2019 BAILII flag 10
Whittalls Wines Ltd v HMRC [2018] UKFTT 36 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Feb 2018 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1994 s15, s16, s139

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tomex Trans Fhu Tomasz Bomba v Revenue and Customs (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Review Directed) [2017] UKFTT 212 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2017 BAILII flag 2
Behzad Fuels Ltd v HMRC [2017] UKUT 0321 United Kingdom Upper Tribunal United Kingdom circa 2017 BAILII flag 2
Centrepoint Cash & Carry v The Commissioners of Revenue & Customs [2014] UKFTT 552 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2014 BAILII flag 2
Gora v Customs and Excise Commissioners [2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2003 BAILII flag 200
Customs and Excise Commissioners v J H Corbitt (Numismatists  ) Ltd [1980] 2 WLR 753 United Kingdom circa 1980 LexisNexis / Westlaw flag 22
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1132
3 The Lawyer 12 3 The Lawyer 12 The Lawyer India - Tamil Nadu circa 2017 LexisNexis flag 2

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