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R (Seabrook Warehousing Ltd) v Revenue & Customs 1

[2019] EWCA Civ 1357

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

29th July, 2019

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Whittalls Wines Ltd and European Food Brokers Ltd v Revenue and Customs (EXCISE DUTY/PROCEDURE appeals against revocations of)	[2019] UKUT 260	United Kingdom Upper Tribunal	United Kingdom	28 Aug 2019	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s16

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bordessa	[1995] ECR I-361		Europe	circa 1995			45
Commission v Italy	[2009] EUECJ C-222/07; [2009] ECR I-3491; [2009] 3 CMLR 2	Court of Justice of the European Communities	Europe	5 Mar 2009	BAILII		19
Commission v Luxembourg	[2008] EUECJ C31906; [2008] ECR I-4323	Court of Justice of the European Communities	Europe	circa 2008	BAILII		8
Commission v Spain	[2011] ECR I-1915		Europe	circa 1915			8
Fishermen's Organisations	[1995] EUECJ C-44/94; [1995] ECR I-3115	Court of Justice of the European Communities	Europe	17 Oct 1995	BAILII		27
Gebhard	[1995] EUECJ C-55/94; [1996] CEC 175; [1996] All ER (EC) 189; [1996] 1 CMLR 603; [1995] ECR I-4165	Court of Justice of the European Communities	Europe	30 Nov 1995	BAILII		124
Greenalls Management Ltd v Customs and Excise Commissioners	[2005] UKHL 34; [2005] 4 All ER 274; [2005] 1 WLR 1754; [2005] All ER (D) 173	House of Lords	United Kingdom	12 May 2005	BAILII		32
R (British Sugar PLC) v Intervention Board for Agricultural Produce (Case C-329/01)	[2004] ECR I-01899		Europe	circa 2004			2
R (Lumsdon) v Legal Services Board	[2015] UKSC 41; [2016] AC 697; [2015] 3 WLR 121	United Kingdom Supreme Court	United Kingdom	24 Jun 2015	BAILII		131
Seabrook Warehousing Ltd v HM Revenue and Customs	[2018] EWCA Civ 2408	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Oct 2018	BAILII		1
Seabrook Warehousing Ltd, R (On the Application Of) v Revenue And Customs	[2017] EWHC 2583	High Court of England and Wales	United Kingdom - England and Wales	circa 2017	BAILII
SSWP v Gubeladze	[2017] EWCA Civ 1751; [2018] 1 WLR 3324	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Nov 2017	BAILII		2
SSWP v Gubeladze	[2019] UKSC 31; [2019] AC 885	United Kingdom Supreme Court	United Kingdom	19 Jun 2019	BAILII		7

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