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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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