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Webber v Revenue & Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : New Review on facts)

[2018] UKFTT 645

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

United Kingdom

3rd November, 2018

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s14, s15, s16, s152

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Race	[2014] UKUT 331	United Kingdom Upper Tribunal	United Kingdom	15 Jul 2014	BAILII		90
Harris v Director of Border Revenue	[2013] UKFTT 134	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Feb 2013	BAILII		17
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		202
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		200
Swain v Hillman	[2001] 1 All ER 91		United Kingdom	circa 2001	LexisNexis		920
Three Rivers District Council v Bank of England (No 3)	[2001] UKHL 16; [2001] 2 All ER 513; [2000] 2 WLR 15; [2001] Lloyds Rep Bank 125	House of Lords	United Kingdom	circa 2001	BAILII		496

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