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Dartswift International Ltd v Revenue and Customs (EXCISE DUTY SUSPENSION : Excise duty suspension)

[2018] UKFTT 256

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

United Kingdom

3rd May, 2018

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s5, s6, s8, s9, s12, s16

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Butlers Ship Stores Ltd v Commissioners for HM Revenue & Customs	[2018] UKUT 0058	United Kingdom Upper Tribunal	United Kingdom	circa 2018	BAILII		1
VB (draft evaders and prison conditions : Ukraine) (CG)	[2017] UKUT 79	United Kingdom Upper Tribunal	United Kingdom	6 Mar 2017	BAILII		39
HMRC v Astral Construction Ltd	[2015] UKUT 21	United Kingdom Upper Tribunal	United Kingdom	20 Jan 2015	BAILII		7
Barrett v HMRC	[2015] UKFTT 329	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2015	BAILII		67
HMRC v Abdul Noor	[2013] UKUT 071	United Kingdom Upper Tribunal	United Kingdom	circa 2013	BAILII		20
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
Customs and Excise Commissioners v National Westminster Bank plc	[2003] EWHC 1822	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII		2
Rhondda Cynon Taff County Borough Council v Watkins	[2003] EWCA Civ 129; [2003] 1 WLR 1864; [2003] RVR 224; [2003] All ER (D) 145	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Feb 2003	BAILII		47
Jones v MBNA International Bank	[2000] EWCA Civ 514	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jun 2000	BAILII		38
Pittalis v Grant	[1989] QB 605; [1989] 2 All ER 622; [1989] 3 WLR 139		United Kingdom	circa 1989	LexisNexis / Westlaw		64
Wandsworth London Borough Council v Winder	[1984] UKHL 2; [1985] AC 461; [1984] 3 All ER 976; [1984] 3 WLR 563	House of Lords	United Kingdom	29 Nov 1984	BAILII		210
Tasmania	[1890] UKLawRpAC 20; (1890) 15 AC 223		United Kingdom	22 May 1890	CommonLII		74
Macdougall v Knight	[1889] UKLawRpAC 11; (1889) 14 AC 194		United Kingdom	8 Apr 1889	CommonLII		27
Ex parte Firth, In re Cowburn	[1882] UKLawRpCh 13; (1882) 19 Ch D 419	Court of Chancery	United Kingdom	19 Jan 1882	CommonLII		51

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