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Klevienes v Revenue & Customs (Excise Duty - seizure of vehicle - restoration of vehicle refused)

[2020] UKFTT 510

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

United Kingdom

21st December, 2020

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s14, s15, s16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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
Sczcepaniak (t/a PHU Greg-Car) v Director of Border Revenue	[2019] UKUT 295	United Kingdom Upper Tribunal	United Kingdom	1 Oct 2019	BAILII		5
Jacek Szymanski t/a Everpol v Director of Border Revenue	[2019] UKUT 343	United Kingdom Upper Tribunal	United Kingdom	12 Nov 2019	BAILII		4

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