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Dawson's (Wales) Ltd v HMRC   flag  6

[2023] EWCA Civ 332
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
28th March, 2023

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
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
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
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
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
Hughes v Revenue and Customs (EXCISE DUTY - assessment in respect of duty unpaid cigarettes) [2024] UKUT 108 United Kingdom Upper Tribunal United Kingdom 29 Apr 2024 BAILII flag

Legislation Cited

Legislation Name Provision
Proceeds of Crime Act 2002 (Cth)
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Dawson's (Wales) Ltd v Revenue and Customs [2019] UKUT 296 United Kingdom Upper Tribunal United Kingdom 4 Oct 2019 BAILII flag 9
Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners [2014] EWCA Civ 773 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Jun 2014 BAILII flag 8
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
HMRC v Jacobson [2018] UKUT 0018 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag 3
Excise Goods (Holding Movement and Duty Point) Regulations [2010] SI 2010/593 United Kingdom circa 2010 flag 3
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
Sub One Ltd T/A Subway v HMRC [2012] UKUT 34 United Kingdom Upper Tribunal United Kingdom 1 Feb 2012 BAILII flag 2
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
Wilson v McNamara [2022] EWHC 243 High Court of England and Wales United Kingdom - England and Wales circa 2022 BAILII flag 1
Dawson's (Wales) Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2018] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2018 BAILII flag 1
Jacobson [2018] UKUT 20 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag 1
UK, Marley v Rawlings [2011] EWHC 161 High Court of England and Wales United Kingdom - England and Wales circa 2011 BAILII flag 1
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
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
Hughes v Revenue and Customs (EXCISE DUTY - assessment in respect of duty unpaid cigarettes) [2024] UKUT 108 United Kingdom Upper Tribunal United Kingdom 29 Apr 2024 BAILII flag

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