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LAURENCE SUPPLY CO (LEATHER GOODS) LTD v Revenue & Customs (CUSTOMS DUTY - tariff classification - quantum of the C18 - handbags and purses)    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
BAS Trucks	[2007] ECR I-311		Europe	circa 2007			18
Binder v Hauptzollamt Bad Reichenhall	[1989] ECR 2415		Europe	circa 1989			23
Brady v Group Lotus Car Cos plc	[1987] 3 All ER 1050		United Kingdom	circa 1987	LexisNexis		19
Build-A-Bear Workshop UK Holdings Ltd v Revenue and Customs	[2021] UKUT 67	United Kingdom Upper Tribunal	United Kingdom	29 Mar 2021	BAILII		1
Caerdav Ltd v HMRC	[2023] UKUT 179	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2023	BAILII		9
Cooneen Watts & Stone v HMRC	[2015] EWCA Civ 1261	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Dec 2015	BAILII		2
Euro Packaging UK Ltd	[2017] UKFTT 160	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Feb 2017	BAILII		4
FATIMA JEWELLERS Ltd v Revenue & Customs (CUSTOMS DUTY AND IMPORT VAT - C18 post clearance demand note - export of gold and import of gold jewellery - outward processing relief - whether Customs Duty and import VAT payable)	[2023] UKFTT 889	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Oct 2023	BAILII		1
FTS International	[2007] ECR I-6749		Europe	circa 2007			4
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII		123
HMRC v Epson Telford Ltd	[2008] EWCA Civ 567; [2008] All ER (D) 301	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 May 2008	BAILII		7
Invamed Group Ltd v Revenue and Customs Commissioners	[2020] EWCA Civ 243	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Feb 2020	BAILII		7
Kawasaki Motors Europe	[2006] EUECJ C-15/05; [2006] ECR I-3657	Court of Justice of the European Communities	Europe	27 Apr 2006	BAILII		17
KSM Henryk Zeman SP Z o o v HMRC	[2021] UKUT 182	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2021	BAILII		15
Olicom	[2007] EUECJ C-142/06; [2007] ECR I-6675	Court of Justice of the European Communities	Europe	18 Jul 2007	BAILII		27
Optoplast Manufacturing Co Ltd v Customs & Excise	[2003] UKVAT(Customs) C00179	United Kingdom VAT & Duties Tribunals (Customs)	United Kingdom	20 Jun 2003	BAILII		1
Ruma	[2007] EUECJ C-183/06; [2007] ECR I-1559	Court of Justice of the European Communities	Europe	15 Feb 2007	BAILII		19
SCI UK Ltd v Commission	[2002] ECR II-2957		Europe	circa 2002			5
Skatteministeriet v Imexpo Trading A/S, Case C-379/02	[2004] EUECJ C-379/2	Court of Justice of the European Communities	Europe	circa 2004	BAILII		1
Skatteministeriet v Sportsgoods A/S	[1998] ECR I-5285		Europe	circa 1998			10
SM v Secretary of State for Work and Pensions (DLA)	[2021] UKUT 119	United Kingdom Upper Tribunal	United Kingdom	4 Feb 2021	BAILII		1
Vital Nut Co Ltd v HMRC	[2017] UKUT 192	United Kingdom Upper Tribunal	United Kingdom	16 May 2017	BAILII		5
Vtech Electronics (UK) plc v Commissioners for Customs & Excise	[2003] EWHC Ch 59	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII		4
XEROX Ltd v Revenue & Customs (Interest payments - customs duty)	[2022] UKFTT 92	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Mar 2022	BAILII		1