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HARE WINES Ltd v Revenue & Customs (EXCISE DUTY -- Approval to carry on a controlled activity Alcoholic Liquor Duties Act 1979, s 88C) 1

[2022] UKFTT 176

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

United Kingdom

7th June, 2022

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HARE WINES Ltd v Revenue & Customs (EXCISE DUTY and PENALTY - beer found on premises during unannounced HMRC visit - absent witnesses and adverse inferences)	[2023] UKFTT 25	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jan 2023	BAILII		1

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s16, s69

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Continental Cash & Carry Ltd v Revenue & Customs	[2022] UKFTT 49	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2022	BAILII		1
[2022] Ukftt 00176	[2022] UKFTT 00176	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2022	BAILII		1
Casa Di Vini Ltd v Revenue & Customs (EXCISE DUTIES - refusal of approval under the Alcohol Wholesaler Registration Scheme)	[2021] UKFTT 11	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2021	BAILII		3
Hare Wines Ltd v Revenue & Customs	[2019] UKFTT 556	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Aug 2019	BAILII		1
HMRC v Smart Price Midlands Ltd	[2019] EWCA Civ 841; [2019] 1 WLR 5070	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 May 2019	BAILII		20
HMRC v Behzad Fuels (UK) Ltd	[2019] EWCA Civ 319	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Mar 2019	BAILII		10
HMRC v Smart Price Midlands Ltd	[2017] UKUT 465	United Kingdom Upper Tribunal	United Kingdom	6 Dec 2017	BAILII		7
R (Ace Drinks Ltd) v Revenue and Customs	[2016] UKUT 124	United Kingdom Upper Tribunal	United Kingdom	14 Mar 2016	BAILII		3
CC & C Ltd v HM Revenue & Customs	[2014] EWCA Civ 1653; [2015] 1 WLR 4043	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2014	BAILII		36

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