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

Legislation Cited

Cases and Articles Cited

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