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GARRY SEMPLE v Revenue & Customs (EXCISE DUTY - decision not to restore a vehicle)

[2022] UKFTT 73

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

United Kingdom

16th February, 2022

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s75, s88, s139, s152

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
HMRC v European Brand Trading Ltd	[2016] EWCA Civ 90	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Feb 2016	BAILII		15
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		202
Gora v Customs and Excise Commissioners	[2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2003	BAILII		200
R v G	[2002] EWCA Crim 1992; [2003] 3 All ER 206; [2002] 1 WLR 1766; [2002] All ER (D) 261; [2003] 1 Cr App R 343; [2002] Crim LR 926	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	20 Feb 2002	BAILII		104
Air Canada v United Kingdom	[1995] ECHR 15; (1995) 20 EHRR 150	European Court of Human Rights	Europe	5 May 1995	BAILII		58
AGOSI v United Kingdom	[1986] ECHR 13; (1986) 9 EHRR 1	European Court of Human Rights	Europe	24 Oct 1986	BAILII		39
UAB Barela & UAB Reisrida v Revenue & Customs	[2014] UKFTT 547	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Jun 2014	BAILII		2
Harris v Director of Border Revenue	[2013] UKFTT 134	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Feb 2013	BAILII		17
OK Trans Ltd v Revenue & Customs	[2010] UKFTT 223	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 May 2010	BAILII		2
HMRC v European Brand Trading Ltd	[2014] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	23 May 2014	BAILII		5
HMRC v Race	[2014] UKUT 3331	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		2
Bank Mellat v Her Majesty's Treasury (No 2)	[2014] AC 700		United Kingdom	circa 2014	LexisNexis / Westlaw		245
R (Bibi) v Secretary of State for the Home Department	[2015] 1 WLR 5055		United Kingdom	circa 2015	LexisNexis / Westlaw		22

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