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General Transport Service SPA v HMRC 2

[2020] EWCA Civ 405

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

18th March, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Freedom Recycling Ltd v Revenue and Customs (EXCISE DUTY - goods held outside a duty suspension arrangement)	[2024] UKFTT 369	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 May 2024	BAILII
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute)	[2023] UKFTT 356	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2023	BAILII

Legislation Cited

Legislation Name	Provision
Finance (No.2) Act 1992	s1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
East End Dwellings Co Ltd v Finsbury Borough Council	[1952] AC 109		United Kingdom	circa 1952	LexisNexis / Westlaw		123
Staniszewski v HMRC	[2016] UKFTT 128	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2016	BAILII		28
Denley v HMRC	[2017] UKUT 340	United Kingdom Upper Tribunal	United Kingdom	25 Aug 2017	BAILII		24
HMRC v European Brand Trading Ltd	[2016] EWCA Civ 90	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Feb 2016	BAILII		15
General Transport v HMRC	[2019] UKUT 4	United Kingdom Upper Tribunal	United Kingdom	22 Jan 2019	BAILII		8
BT Pensions Scheme Trustees v British Telecommunications PLC, Secretary of State for Business Innovation and Skills	[2011] EWHC 2071	High Court of England and Wales	United Kingdom - England and Wales	circa 2011	BAILII		2
HMRC v B & M Retail	[2016] UKUT 128	United Kingdom Upper Tribunal	United Kingdom	9 Mar 2016	BAILII		1
Freedom Recycling Ltd v Revenue and Customs (EXCISE DUTY - goods held outside a duty suspension arrangement)	[2024] UKFTT 369	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 May 2024	BAILII
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute)	[2023] UKFTT 356	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2023	BAILII

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