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Behzad Fuels v HMRC 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 †
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		10
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		3
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		1
Whittalls Wines Ltd v HMRC	[2018] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Feb 2018	BAILII		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 †
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		3
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		2
Behzad Fuels Ltd v HMRC	[2017] UKUT 0321	United Kingdom Upper Tribunal	United Kingdom	circa 2017	BAILII		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		2
3 The Lawyer 12	3 The Lawyer 12	The Lawyer	India - Tamil Nadu	circa 2021	LexisNexis		2
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		1
Whittalls Wines Ltd v HMRC	[2018] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Feb 2018	BAILII		1

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