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SZCZEPANIAK (t/a PHU GREG-CAR) v Revenue & Customs (EXCISE - smuggling of over 2 6m cigarettes - seizure of vehicle)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Paniec (t/a Pan Pol Edward Paniec Transport Samochodowy) v Revenue & Customs (PROCEDURE : Other)	[2020] UKFTT 360	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Sep 2020	BAILII		2
Wolf Rock (Cornwall) Ltd v Langhelle	[2020] EWHC 2500	High Court of England and Wales	United Kingdom - England and Wales	circa 2020	BAILII
Sczcepaniak (t/a PHU Greg-Car) v Director of Border Revenue	[2019] UKUT 295	United Kingdom Upper Tribunal	United Kingdom	1 Oct 2019	BAILII		5
HMRC v Behzad Fuels (UK) Ltd	[2019] EWCA Civ 319	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Mar 2019	BAILII		10
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2017] UKSC 55; [2017] 1 WLR 2945	United Kingdom Supreme Court	United Kingdom	26 Jul 2017	BAILII		135
Denton v White	[2014] EWCA Civ 90	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Feb 2014	BAILII		18
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
Mobile Export 365 Ltd v HMRC	[2007] EWHC 1727	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
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