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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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