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Murphy v Revenue & Customs (Excise Duty, appeal allowed in part) 1

[2021] UKFTT 204

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

United Kingdom

2nd June, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Hughes v Revenue and Customs (EXCISE DUTY - assessment in respect of duty unpaid cigarettes)	[2024] UKUT 108	United Kingdom Upper Tribunal	United Kingdom	29 Apr 2024	BAILII

Legislation Cited

Legislation Name	Provision
Finance (No. 2) Act 1992	s1
Finance Act 1994	s6, s12, s13

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Revenue & Customs v B & M Retail Ltd	[2016] UKUT 429	United Kingdom Upper Tribunal	United Kingdom	10 Oct 2016	BAILII		17
Dawson's (Wales) Ltd v Revenue and Customs	[2019] UKUT 296	United Kingdom Upper Tribunal	United Kingdom	4 Oct 2019	BAILII		9
Davison and Robinson Ltd v Revenue and Customs (Tax)	[2018] UKUT 437	United Kingdom Upper Tribunal	United Kingdom	15 Jan 2019	BAILII		8
MK v SSWP (Esa)	[2018] UKUT 33	United Kingdom Upper Tribunal	United Kingdom	29 Jan 2018	BAILII		2
Hughes v Revenue and Customs (EXCISE DUTY - assessment in respect of duty unpaid cigarettes)	[2024] UKUT 108	United Kingdom Upper Tribunal	United Kingdom	29 Apr 2024	BAILII

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