Sintra Global Inc v Revenue & Customs (VAT - Excise Duties - Penalties - 'controlling mind')

[2022] UKFTT 365

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

United Kingdom

5th October, 2022

Legislation Cited

Legislation Name	Provision
Evidence Act 1995 (Cth)
Proceeds of Crime Act 2002 (Cth)
Finance (No 2) Act 1992	s1
Finance Act 1994	s12, s16, s123

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
[2013] Ewhc 4832	[2013] EWHC 4832	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII
Adelekun v Revenue and Customs (VAT)	[2020] UKUT 244	United Kingdom Upper Tribunal	United Kingdom	7 Aug 2020	BAILII	2
Adrena SP ZO O K v Director of Border Revenue	[2013] UKFTT 735	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Dec 2013	BAILII	2
Agbabiaka (evidence from abroad; Nare guidance)	[2021] UKUT 286; [2022] Imm AR 207	United Kingdom Upper Tribunal	United Kingdom	26 Oct 2021	BAILII	38
Al-Khawaja v United Kingdom	(2012) 54 EHRR 23	European Court of Human Rights	Europe	circa 2012		35
Carmarthenshire County Council v Y	[2017] EWFC 36; [2017] 4 WLR 136	England and Wales Family Court	United Kingdom - England and Wales	30 Jun 2017	BAILII	39
CF Booth Ltd v HMRC	[2017] UKFTT 813	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Nov 2017	BAILII	7
Elbrook Cash and Carry Ltd v HMRC	[2018] UKFTT 252	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2018	BAILII	3
Gestmin SGPS SA v Credit Suisse (UK) Ltd	[2013] EWHC 3560	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII	113
Gooch Technology Ltd v Revenue and Customs (VAT - alcohol trading)	[2021] UKFTT 149	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 May 2021	BAILII	1
Revenue and Customs Commissioners v Sunico A/S	[2013] EWHC 941	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII	7
Megantic Services Ltd v HMRC	[2013] UKFTT 492	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2013	BAILII	20
R (Bonhoeffer) v GMC	[2011] EWHC 1585	High Court of England and Wales	United Kingdom - England and Wales	circa 2011	BAILII	3
R v Ibrahim	[2012] EWCA Crim 837; [2012] 4 All ER 225; [2012] Crim LR 793; (2012) 176 JP 470; [2012] 1 Cr App R 499; [2012] 1 WLR 2260; [2012] All ER (D) 88	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	9 Feb 2012	BAILII	12
R v Rezvi	[2002] UKHL 1; [2003] 1 AC 1099; [2002] 1 All ER 801	House of Lords	United Kingdom	circa 2002	BAILII	25
R v Riat	[2013] 1 All ER 349; [2013] 1 Cr App R 2; [2013] Crim LR 60		United Kingdom	circa 2013	LexisNexis	7
Rogers v Hoyle	[2014] EWCA Civ 257; [2015] QB 265; [2014] 3 All ER 550; [2014] 3 WLR 148	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Mar 2014	BAILII	107
Sintra Global Inc v HMRC	[2016] UKFTT 726	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Oct 2016	BAILII	3
Swift v Fred Olsen Cruise Lines	[2016] EWCA Civ 785	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Jul 2016	BAILII	6
Vale Europe Ltd v HMRC	[2018] UKFTT 62	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2018	BAILII	1
Volpi v Volpi	[2022] EWCA Civ 464; [2022] 4 WLR 48	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Apr 2022	BAILII	247

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback