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Asiana Ltd v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction)   flag  1

[2018] UKFTT 350
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
26th June, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Asiana Ltd v HMRC [2019] UKFTT 267 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Apr 2019 BAILII flag 3

Legislation Cited

Legislation Name Provision
Finance (No. 2) Act 1992 s2
Finance Act 1994 s10, s12, s14, s15, s16, s39

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 47
Birkett v HMRC [2017] UKUT 89 United Kingdom Upper Tribunal United Kingdom 2 Mar 2017 BAILII flag 44
C-6/90 and C-9/90) [1992] IRLR 84; [1991] ECR I-5357 United Kingdom circa 1991 flag 9
Asiana Ltd v HMRC [2019] UKFTT 267 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Apr 2019 BAILII flag 3
BT Pension Scheme Trustees [2015] EWCA 713 England and Wales Court of Appeal United Kingdom - England and Wales circa 2015 BAILII flag 3
[2018] Ukftt 0350 [2018] UKFTT 0350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2018 BAILII flag 1

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