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UAB Angleras v The Director of Border Revenue (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : New Review on facts)

[2019] UKFTT 77

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

United Kingdom

5th February, 2019

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s14, s16, s152

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Lindsay v C & E Commrs	[2002] EWCA Civ 267	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2002	BAILII		92
Customs and Excise Commissioners v J H Corbitt (Numismatists ) Ltd	[1980] 2 WLR 753		United Kingdom	circa 1980	LexisNexis / Westlaw		22

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