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Hughes v Revenue and Customs (EXCISE DUTY - assessment in respect of duty unpaid cigarettes)   flag 

[2024] UKUT 108
United Kingdom Upper Tribunal
United Kingdom
29th April, 2024

Legislation Cited

Legislation Name Provision
Proceeds of Crime Act 2002 (Cth)
Finance Act 1994 s12, s16, s154

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Agniezska Hartleb T/A Hartleb Transport v The Commissioners for His Majesty's Revenue and Customs [2024] UKUT 34 United Kingdom Upper Tribunal United Kingdom 1 Feb 2024 BAILII flag 4
Dawson's (Wales) Ltd v HMRC [2023] EWCA Civ 332 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Mar 2023 BAILII flag 6
Commissioners for HMRC v Martyn Perfect [2022] EWCA Civ 799 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2022 BAILII flag 1
GARY TURTONMATTHEW ADAMS v Revenue & Customs (EXCISE DUTY - Appeal against assessment) [2021] UKFTT 441 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Nov 2021 BAILII flag 2
Murphy v Revenue & Customs (Excise Duty, appeal allowed in part) [2021] UKFTT 204 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2021 BAILII flag 1
Munir v HMRC [2021] EWCA Civ 799 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 May 2021 BAILII flag 5
Dawson's (Wales) Ltd v Revenue and Customs [2019] UKUT 296 United Kingdom Upper Tribunal United Kingdom 4 Oct 2019 BAILII flag 9
HMRC v Perfect [2019] EWCA Civ 465 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Mar 2019 BAILII flag 20
Davison and Robinson Ltd v Revenue and Customs (Tax) [2018] UKUT 437 United Kingdom Upper Tribunal United Kingdom 15 Jan 2019 BAILII flag 8
Revenue & Customs v B & M Retail Ltd [2016] UKUT 429 United Kingdom Upper Tribunal United Kingdom 10 Oct 2016 BAILII flag 17
Council of Civil Service Unions v Minister for the Civil Service [1985] AC 374; 9 Page 20 United Kingdom circa 1985 LexisNexis / Westlaw flag 1279
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1136

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