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HMRC v Smart Price Midlands Ltd     20

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Coopervision Lens Care Ltd v Revenue and Customs (APPLICATION FOR DISCLOSURE - whether proportionate - whether clear - application of overriding objective)	[2024] UKFTT 351	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2024	BAILII
Horizon Contracts Ltd v Revenue and Customs (Procedure - MUCs - significant volume of evidence)	[2024] UKFTT 348	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2024	BAILII
ASPIRE IN THE COMMUNITY SERVICES Ltd v Revenue & Customs (PROCEDURE - application for disclosure - Pre-registration VAT)	[2024] UKFTT 176	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Feb 2024	BAILII
Mitchell v HMRC	[2023] EWCA Civ 261	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Mar 2023	BAILII		2
DHL AIR Ltd v Revenue & Customs (CUSTOMS DUTIES - Union Customs Code - appellant imported seven civil aircraft in 2016-2017 using incorrect customs procedure)	[2023] UKFTT 123	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Feb 2023	BAILII
HARE WINES Ltd v Revenue & Customs (EXCISE DUTY and PENALTY - beer found on premises during unannounced HMRC visit - absent witnesses and adverse inferences)	[2023] UKFTT 25	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jan 2023	BAILII		1
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		1
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		1
Hu170952019	[2021] UKAITUR HU170952019		United Kingdom	23 Dec 2021	BAILII
Asif Malek; Rosalyn Chowdhury; CH Legal Ltd v Revenue & Customs (PROCEDURE - appeals against information notices)	[2021] UKFTT 339	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Sep 2021	BAILII
Harp Wines & Spirits Ltd v Revenue & Customs (Excise duty - appeal against HMRC's decision to refuse approval for registration as a wholesaler of alcohol)	[2021] UKFTT 192	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 May 2021	BAILII
Push Energy Ltd v Revenue & Customs (PROCEDURE - application to require European Commission to disclose a document)	[2021] UKFTT 97	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Apr 2021	BAILII
Rajeswary v Revenue & Customs (Appeal - refusing to restore vehicle seized)	[2021] UKFTT 206	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Mar 2021	BAILII
Lucky Technology Ltd v Revenue & Customs (Application for disclosure)	[2021] UKFTT 55	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Feb 2021	BAILII
Casa Di Vini Ltd v Revenue & Customs (EXCISE DUTIES - refusal of approval under the Alcohol Wholesaler Registration Scheme)	[2021] UKFTT 11	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2021	BAILII		3
Royal Bank of Scotland Group PLC v Revenue & Customs (PROCEDURE : Disclosure - Application for specific disclosure)	[2020] UKFTT 321	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2020	BAILII		3
Viking Enterprises Ltd v Revenue & Customs (Procedure - application to set aside strike out)	[2020] UKFTT 306	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jul 2020	BAILII
Cokaj (paras A398-339D: ‘foreign criminal : procedure) Albania	[2020] UKUT 187	United Kingdom Upper Tribunal	United Kingdom	27 Apr 2020	BAILII		13
Barclays Services Corporation (2) Barclays Execution Services Ltd v Revenue & Customs (VALUE ADDED TAX - Case Management - Disclosure)	[2020] UKFTT 149	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Mar 2020	BAILII		1
Hare Wines Ltd v Revenue & Customs	[2019] UKFTT 556	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Aug 2019	BAILII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gardner-Shaw (UK) Ltd v HMRC	[2018] UKUT 419	United Kingdom Upper Tribunal	United Kingdom	25 Jan 2019	BAILII		5
Gardner-Shaw UK Ltd v Revenue & Customs (PROCEDURE : Other)	[2018] UKFTT 313	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jun 2018	BAILII		3
HMRC v Smart Price Midlands Ltd	[2017] UKUT 465	United Kingdom Upper Tribunal	United Kingdom	6 Dec 2017	BAILII		7
HM Revenue and Customs v Citibank NA	[2017] EWCA Civ 1416; [2018] 1 WLR 1524	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Sep 2017	BAILII		30
Corbelli Wines v HMRC	[2017] UKFTT 615	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Aug 2017	BAILII		6
R(ABC Ltd) v HMRC	[2017] EWCA Civ 956; [2018] 1 WLR 1205	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Jul 2017	BAILII		14
OWD Ltd (t/a Birmingham Cash and Carry) v Revenue and Customs (PROCEDURE : Other)	[2017] UKFTT 411	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 May 2017	BAILII		2
CC & C Ltd v HM Revenue & Customs	[2014] EWCA Civ 1653; [2015] 1 WLR 4043	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2014	BAILII		36
HMRC v Ingenious Games	[2014] UKUT 62	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2014	BAILII		19
Tibbles v SIG plc	[2012] EWCA Civ 518; [2012] 4 All ER 259; [2012] 1 WLR 2591; [2012] All ER (D) 134	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Apr 2012	BAILII		178
North Shore Ventures Ltd v Anstead Holdings Inc	[2012] EWCA Civ 11	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jan 2012	BAILII		24
Soca v Namli	[2011] EWCA Civ 1411	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Nov 2011	BAILII		6
Shah v HSBC Private Bank (UK) Ltd	[2011] EWCA Civ 1154	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Oct 2011	BAILII		25
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181
Tweed v Parades Commission for Northern Ireland	[2006] UKHL 53; [2007] 1 AC 650; [2006] 3 All ER 1222; [2007] 2 WLR 1; [2006] All ER (D) 175; (2006) 22 BHRC 92	House of Lords	United Kingdom	circa 2006	BAILII		111
Kittel v Belgian State; Belgian State v Recolta Recycling SPRL (Joined Cases C-439/04 and C-440/04)	[2006] ECR I-6161		Europe	circa 2006			60
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
R v G	[2002] EWCA Crim 1992; [2003] 3 All ER 206; [2002] 1 WLR 1766; [2002] All ER (D) 261; [2003] 1 Cr App R 343; [2002] Crim LR 926	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	20 Feb 2002	BAILII		104
Taylor v Anderton	[1995] 2 All ER 420; [1995] 1 WLR 447		United Kingdom	circa 1995	LexisNexis		69
Customs & Excise Commissioners v J H Corbitt (Numismatists) Ltd	[1981] AC 22; [1980] 2 All ER 72		United Kingdom	circa 1981	LexisNexis / Westlaw		75