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Sigito Ekspreso Transportas v The Director of Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Commercial vehicle)   flag 

[2018] UKFTT 452
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
20th June, 2018

Legislation Cited

Legislation Name Provision
Finance Act 1994 s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pusinskas v Border Force [2017] UKFTT 172 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2017 BAILII flag 2
Her Majesty s Revenue and Customs v European Brand Trading Ltd [2014] UKUT 0226 United Kingdom Upper Tribunal United Kingdom circa 2014 BAILII flag 2
Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd [2013] UKSC 46; [2014] AC 160; [2013] 4 All ER 715; [2013] 3 WLR 299; [2013] RPC 29 United Kingdom Supreme Court United Kingdom 3 Jul 2013 BAILII flag 337
HMRC v Jones and Jones [2011] EWCA Civ 824 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2011 BAILII flag 202
McGeown International Ltd v HMRC [2011] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2011 BAILII flag 11
Gora v Customs and Excise Commissioners [2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2003 BAILII flag 200
Arnold v National Westminster Bank plc [1991] 2 AC 93; [1991] 3 All ER 41; [1991] 2 WLR 1177 United Kingdom circa 1991 LexisNexis / Westlaw flag 450
Hunter v Chief Constable of the West Midlands Police [1981] UKHL 13; [1982] AC 529; [1981] 3 All ER 727; [1981] 3 WLR 906; 536 ER 727 House of Lords United Kingdom 19 Nov 1981 BAILII flag 1387
R v Humphrys [1976] UKHL J0519; [1977] AC 1; [1976] 2 All ER 497; [1976] 2 WLR 857; (1976) 63 Cr App R 95 House of Lords United Kingdom circa 1976 BAILII flag 338
Mills v Cooper [1967] 2 QB 459; [1967] 2 All ER 100; [1967] 2 WLR 1343 United Kingdom circa 1967 LexisNexis / Westlaw flag 130
Thoday v Thoday [1963] EWCA Civ 1219-1; [1964] 1 All ER 341; [1964] P 181; [1964] 2 WLR 371 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1963 BAILII flag 297
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag 3892
Hoysted v FCT [1921] HCA 56; (1921) 29 CLR 537; (1922) 28 ALR 77 High Court of Australia Australia - Commonwealth 16 Dec 1921 AustLII flag 116
R v The Inhabitants of the Township of Hartington Middle Quarter [1855] EngR 264; (1855) 4 E & B 780; 119 ER 288; 24 LJMC 98 Queen's Bench United Kingdom circa 1855 CommonLII flag 112
Duchess of Kingston's Case [1775-1802] All ER 623; (1776) 20 St Tr 355 United Kingdom circa 1775 LexisNexis flag 102

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