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Prospect Origin v Revenue & Customs (EXCISE DUTY - revocation of RDCO approval)

[2019] UKFTT 638

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

United Kingdom

21st October, 2019

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s9

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Wisniewski v Central Manchester Health Authority	[1998] PIQR 324		United Kingdom	circa 1998			215
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
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
Customs and Excise Commissioners v J H Corbitt (Numismatists ) Ltd	[1980] 2 WLR 753		United Kingdom	circa 1980	LexisNexis / Westlaw		22
Safe Cellars Ltd v HMRC	[2017] UKFTT 78	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2017	BAILII		8
Revenue and Customs Commissioners v Sunico A/S	[2013] EWHC 941	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		7
Elbrook Cash and Carry Ltd v HMRC	[2019] UKUT 201	United Kingdom Upper Tribunal	United Kingdom	12 Jul 2019	BAILII		3
HMRC v Ahmed (t/a Beehive Stores)	[2017] UKUT 259	United Kingdom Upper Tribunal	United Kingdom	21 Jun 2017	BAILII		2
Behzad Fuels Ltd v HMRC	[2017] UKUT 0321	United Kingdom Upper Tribunal	United Kingdom	circa 2017	BAILII		2

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