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NIKOLA POLAKOVA v Revenue & Customs (EXCISE - duty assessment - application to strike out appeal against assessment)

[2023] UKFTT 31

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

United Kingdom

9th January, 2023

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s12

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
HMRC v Race	[2014] UKUT 331	United Kingdom Upper Tribunal	United Kingdom	15 Jul 2014	BAILII		90
Chartwell Estate Agents Ltd v Fergies Properties SA	[2014] EWCA Civ 506; [2014] 3 Costs LR 588	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Apr 2014	BAILII		66
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

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