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Reader v Revenue & Customs (Excise and Customs Duty - tobacco products seized)

[2020] UKFTT 472

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

United Kingdom

18th November, 2020

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s12, s139

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Liam Hill v HMRC	[2018] UKUT 45	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2018	BAILII		9
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
HMRC v Race	[2014] UKUT 331	United Kingdom Upper Tribunal	United Kingdom	15 Jul 2014	BAILII		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		202

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