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Avramov v Revenue and Customs (EXCISE DUTIES - import of 14,800 cigarettes from Bulgaria)   flag 

[2021] UKFTT 161
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
18th May, 2021

Legislation Cited

Legislation Name Provision
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Race [2014] UKUT 331 United Kingdom Upper Tribunal United Kingdom 15 Jul 2014 BAILII flag 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 flag 202

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