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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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