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Jamie Hodgson v Revenue & Customs (EXCISE AND CUSTOMS DUTY - importation of tobacco products)   flag 

[2021] UKFTT 337
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
14th September, 2021

Legislation Cited

Legislation Name Provision
Finance Act 1994 s12

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 flag 202
HMRC v Race [2014] UKUT 331 United Kingdom Upper Tribunal United Kingdom 15 Jul 2014 BAILII flag 90

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