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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
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
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
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
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

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