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Quinn v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment)   flag 

[2019] UKFTT 208
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
26th March, 2019

Legislation Cited

Legislation Name Provision
�the Rules (Qld) s13
Finance (No 2) Act 1992 s1, s10
Finance Act 1994
Finance Act 1993

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Perfect [2019] EWCA Civ 465 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Mar 2019 BAILII flag 20
Gardner-Shaw (UK) Ltd v HMRC [2018] UKUT 419 United Kingdom Upper Tribunal United Kingdom 25 Jan 2019 BAILII flag 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 flag 3
Martland v HMRC [2018] UKUT 178 United Kingdom Upper Tribunal United Kingdom 1 Jun 2018 BAILII flag 301
HMRC v Perfect [2017] UKUT 476 United Kingdom Upper Tribunal United Kingdom 8 Dec 2017 BAILII flag 14
Gerald Carlin v Revenue & Customs [2014] UKFTT 782 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Aug 2014 BAILII flag 5
R v Tatham [2014] EWCA Crim 226 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 21 Feb 2014 BAILII flag 17
O'Cathail v Transport for London [2013] EWCA Civ 21; [2013] ICR 614; [2013] IRLR 310 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Jan 2013 BAILII flag 42
[2013] Ewca Crim 11 [2013] EWCA Crim 11 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales circa 2013 BAILII flag 1
Dhillon v Asiedu [2012] EWCA Civ 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jul 2012 BAILII flag 20
Coast Telecom Ltd v HMRC [2012] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2012 BAILII flag 13
[1994] Act 39 [1994] Act 39 United Kingdom circa 1994 flag 1
[1979] Act 32 [1979] Act 32 United Kingdom circa 1979 flag 1

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