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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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