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SOWA (TRADING AS NEFARIA TRANS) v Revenue & Customs (Excise Duty, restoration of vehicles - refusal of application for the restoration of vehicles forfeited as they were being used for the transportation of goods on which duty had not been paid)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Cooke v HMRC	[2017] UKFTT 844	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Nov 2017	BAILII		3
Vybigon v HMRC	[2016] UKFTT 476	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jul 2016	BAILII		1
Martin Glen Perfect v HM Revenue & Customs	[2015] UKFTT 639	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Dec 2015	BAILII		3
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
R v May	[2008] UKHL 28; [2008] 1 AC 1028; [2008] 4 All ER 97; [2008] 2 WLR 1131; [2009] 1 Cr App R (S) 31; [2008] 2 Cr App R 28; [2008] Crim LR 737	House of Lords	United Kingdom	14 May 2008	BAILII		146
Customs and Excise Commissioners v J H Corbitt (Numismatists  ) Ltd	[1980] 2 WLR 753		United Kingdom	circa 1980	LexisNexis / Westlaw		22
R(C1) v Secretary of State for the Home Department	[2022] EWCA Civ 30; [2022] QB 371	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jan 2022	BAILII		3
Revenue & Customs v Perfect	[2022] EWCA Civ 220	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2022	BAILII		1
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
HM Revenue & Customs v Jones	[2011] EWCA Civ 284	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2011	BAILII		2
Golobiewska v Customs and Excise Commissioners	[2005] EWCA Civ 607; [2005] V & DR 267	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 May 2005	BAILII		16
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
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3898