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Hayman Group Ltd v Revenue & Customs (Export of vodka under suspension - consignment never arrived at destination)   flag 

[2021] UKFTT 195
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
27th May, 2021

Legislation Cited

Legislation Name Provision
Finance Act 1994 s12, s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Logfret (UK) Ltd v HMRC [2020] EWCA Civ 569 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Apr 2020 BAILII flag 2
Anglo Overseas Ltd v HMRC [2008] UKVAT(Excise) E01090; [2008] V & DR 71 VAT & Duties Tribunals United Kingdom 27 Feb 2008 BAILII flag 3

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