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Bick v Revenue & Customs (EXCISE DUTY - assessments for duty and penalties)   flag 

[2019] UKFTT 353
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
3rd June, 2019

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s7
Finance Act 1994 s12

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lithuanian Beer v HMRC [2018] EWCA Civ 1406 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jun 2018 BAILII flag 4
HMRC v Susan Jacobson [2018] UKUT 18 United Kingdom Upper Tribunal United Kingdom 24 Jan 2018 BAILII flag 26
HMRC v Race [2014] UKUT 331 United Kingdom Upper Tribunal United Kingdom 15 Jul 2014 BAILII flag 90
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

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