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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
East End Dwellings Co Ltd v Finsbury Borough Council [1952] AC 109 United Kingdom circa 1952 LexisNexis / Westlaw flag 123
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
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
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
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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