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HMRC v Perfect   flag  14

[2022] EWCA Civ 330; [2022] 1 WLR 3180
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
15th March, 2022

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Agniezska Hartleb T/A Hartleb Transport v The Commissioners for His Majesty's Revenue and Customs [2024] UKUT 34 United Kingdom Upper Tribunal United Kingdom 1 Feb 2024 BAILII flag 4
Ali v Commissioners for His Majesty's Revenue and Customs (EXCISE DUTY - assessment in respect of duty unpaid tobacco) [2024] UKUT 176 United Kingdom Upper Tribunal United Kingdom 18 Jun 2024 BAILII flag
ANTELOPE TRANSPORT Ltd v Revenue & Customs (Excise Duty and Wrongdoing Penalty - cigarettes hidden) [2024] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2024 BAILII flag 1
Bunting v Revenue and Customs (EXCISE DUTY - Appeal against notice of joint and several liability to pay assessment to excise duty) [2024] UKFTT 431 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2024 BAILII flag
Dawson's (Wales) Ltd v HMRC [2023] EWCA Civ 332 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Mar 2023 BAILII flag 6
DSV Air & Sea v Revenue & Customs (Excise Duty - whether excise duty was due on Chinese cooking rice wine-yes-whether valid assessments were made against the importer-yes-whether there was a valid) [2023] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2023 BAILII flag 1
Dukes v Breckland [2023] EWHC 1569 (TCC) High Court of England and Wales United Kingdom - England and Wales 26 Jun 2023 BAILII flag 2
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute) [2023] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2023 BAILII flag
Freedom Recycling Ltd v Revenue and Customs (EXCISE DUTY - goods held outside a duty suspension arrangement) [2024] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 May 2024 BAILII flag
Hagi-Nicovici v Revenue And Customs (EXCISE DUTY AND WRONGDOING PENALTY - was the driver of the lorry carrying the excise goods liable) [2023] UKFTT 967 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2023 BAILII flag
Kent Couriers Ltd v Revenue and Customs Commissioners [2024] UKFTT 145 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2024 BAILII flag 2
Lipton v BA Cityflyer Ltd [2024] UKSC 24 United Kingdom Supreme Court United Kingdom 10 Jul 2024 BAILII flag
McGeown Transport Ltd v Revenue & Customs (PROCEDURE - respondents' application to strike out appeal - assessment to excise duty after seizure event - original pleadings as 'innocent agent') [2023] UKFTT 854 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Sep 2023 BAILII flag
Tower Bridge GP Ltd v HMRC [2022] EWCA Civ 998 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2022 BAILII flag 5

Legislation Cited

Legislation Name Provision
Finance (No. 2) Act 1992 s1

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Davison and Robinson Ltd v Revenue and Customs (Tax) [2018] UKUT 437 United Kingdom Upper Tribunal United Kingdom 15 Jan 2019 BAILII flag 8
Greenalls Management Ltd v Customs and Excise Commissioners [2005] UKHL 34; [2005] 4 All ER 274; [2005] 1 WLR 1754; [2005] All ER (D) 173 House of Lords United Kingdom 12 May 2005 BAILII flag 32
HMRC v Perfect [2017] UKUT 476 United Kingdom Upper Tribunal United Kingdom 8 Dec 2017 BAILII flag 14
Revenue & Customs v B & M Retail Ltd [2016] UKUT 429 United Kingdom Upper Tribunal United Kingdom 10 Oct 2016 BAILII flag 17
Wilson v McNamara [2022] EWHC 243 High Court of England and Wales United Kingdom - England and Wales circa 2022 BAILII flag 1

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