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HMRC v Behzad Fuels (UK) Ltd   flag  10

[2019] EWCA Civ 319
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
4th March, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
SZCZEPANIAK (t/a PHU GREG-CAR) v Revenue & Customs (EXCISE - smuggling of over 2 6m cigarettes - seizure of vehicle) [2023] UKFTT 416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 May 2023 BAILII flag
RELIABLE SHIPPING Ltd v Revenue & Customs (EXCISE DUTY - hardship applications - security not payment - whether Ferrazzini binding - yes) [2023] UKFTT 45 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2023 BAILII flag
HARE WINES Ltd v Revenue & Customs (EXCISE DUTY -- Approval to carry on a controlled activity Alcoholic Liquor Duties Act 1979, s 88C) [2022] UKFTT 176 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jun 2022 BAILII flag 1
ARABIAN OUD CO LTD v Revenue & Customs (CUSTOMS & EXCISE - Convention on International Trade in Endangered Species) [2022] UKFTT 127 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2022 BAILII flag
Continental Cash & Carry Ltd v Revenue & Customs [2022] UKFTT 49 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2022 BAILII flag 1
DHL Air Ltd v Revenue And Customs (PROCEDURE - application by HMRC to admit new witness evidence and amend their statement of case) [2021] UKFTT 215 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jun 2021 BAILII flag 1
E Rider Ltd v Revenue & Customs (Excise - seizure of electric bicycles and window tint film) [2021] UKFTT 209 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2021 BAILII flag
Szabala v the Director of Border Revenue [2019] UKFTT 654 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2019 BAILII flag 1
Quinn v Revenue & Customs (PROCEDURE : application to set aside decision) [2019] UKFTT 618 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Oct 2019 BAILII flag 2
Kammac Plc v Revenue & Customs (EXCISE WAREHOUSE : Approval) [2019] UKFTT 215 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Mar 2019 BAILII flag

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
Behzad Fuels v HMRC [2017] UKUT 321 United Kingdom Upper Tribunal United Kingdom 8 Aug 2017 BAILII flag 4
Behzad Fuels UK Ltd v Revenue and Customs (EXCISE DUTY RED DIESEL (see EXCISE HYDROCARBON OIL) : Excise duty red diesel) [2016] UKFTT 214 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2016 BAILII flag 1
Top Brands Ltd v Sharma [2015] EWCA Civ 1140 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 2015 BAILII flag 3
Behzad Fuels (UK) Ltd v Revenue & Customs [2014] UKFTT 850 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Aug 2014 BAILII flag 2
Top Brands v Sharma [2014] EWHC 2753 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 2
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
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
Excise Goods, Beer and Tobacco Products (Amendment) Regulations [2002] SI 2002 United Kingdom circa 2002 flag 39

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