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Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other)

[2018] UKFTT 105

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

United Kingdom

28th February, 2018

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s12, s15, s16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Denley v HMRC	[2017] UKUT 340	United Kingdom Upper Tribunal	United Kingdom	25 Aug 2017	BAILII		24
Pilats v HMRC	[2016] UKFTT 193	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Mar 2016	BAILII		7
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 Total Technology (Engineering) Ltd	[2012] UKUT 418	United Kingdom Upper Tribunal	United Kingdom	29 Nov 2012	BAILII		235
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		1136
International Transport Roth GmbH v Secretary of State for the Home Department	[2002] EWCA Civ 158; [2003] QB 728; [2002] 3 WLR 344; [2002] All ER (D) 325; [2002] HRLR 31	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2002	BAILII		248

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