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Ivanov v Revenue and Customs (EXCISE DUTY and PENALTY)   flag 

[2024] UKFTT 433
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
23rd May, 2024

Legislation Cited

Legislation Name Provision
Finance Act 1994 s12, s13

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 3898
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 flag 202
East End Dwellings Co Ltd v Finsbury Borough Council [1952] AC 109 United Kingdom circa 1952 LexisNexis / Westlaw flag 123
HMRC v Race [2014] UKUT 331 United Kingdom Upper Tribunal United Kingdom 15 Jul 2014 BAILII flag 90
HMRC v Susan Jacobson [2018] UKUT 18 United Kingdom Upper Tribunal United Kingdom 24 Jan 2018 BAILII flag 26
HMRC v European Brand Trading Ltd [2016] EWCA Civ 90 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Feb 2016 BAILII flag 15
Unger v HMRC [2020] UKFTT 37 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jan 2020 BAILII flag 1

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