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Asiana Ltd v HMRC 3

[2019] UKFTT 267

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

24th April, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
GB Fleet Hire Ltd v Revenue & Customs (PROCEDURE : ppeal notified to Tribunal)	[2020] UKFTT 365	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Sep 2020	BAILII		2
CBD Flower Shop Ltd v Revenue And Customs (Procedure - Application by Respondents to amend Statement of Case)	[2023] UKFTT 107	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Feb 2023	BAILII
Union Castle Mail Steamship Co Ltd v Revenue & Customs (Issues remitted from Court of Appeal - Whether appellant should be permitted seek to amend its tax computation)	[2020] UKFTT 493	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Dec 2020	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s5, s16, s55

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
GB Fleet Hire Ltd v Revenue & Customs (PROCEDURE : ppeal notified to Tribunal)	[2020] UKFTT 365	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Sep 2020	BAILII		2
Revenue and Customs v Asiana Ltd	[2014] UKUT 489	United Kingdom Upper Tribunal	United Kingdom	29 Oct 2014	BAILII		2
Asiana Ltd v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction)	[2018] UKFTT 350	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jun 2018	BAILII		1
Asiana Ltd v Revenue and Customs (PROCEDURE : Other)	[2017] UKFTT 393	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 May 2017	BAILII		1
Revenue And Customs v Asiana Ltd	[2015] UKUT 705	United Kingdom Upper Tribunal	United Kingdom	18 Feb 2015	BAILII		1
CBD Flower Shop Ltd v Revenue And Customs (Procedure - Application by Respondents to amend Statement of Case)	[2023] UKFTT 107	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Feb 2023	BAILII
Union Castle Mail Steamship Co Ltd v Revenue & Customs (Issues remitted from Court of Appeal - Whether appellant should be permitted seek to amend its tax computation)	[2020] UKFTT 493	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Dec 2020	BAILII

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