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R (Hoverspeed Ltd) v Customs and Excise Commissioners   flag  63

[2002] EWHC 1630 (Admin); [2002] 3 WLR 1219; [2002] All ER (D) 498; [2003] QB 1041
High Court of England and Wales
United Kingdom - England and Wales
31st July, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Campbell v Bromley Magistrates' Court [2017] EWCA Civ 1161 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2017 BAILII flag 1
Secretary of State for the Home Department v Tuncel [2012] EWHC 402 (Admin); [2012] 1 WLR 3355 High Court of England and Wales United Kingdom - England and Wales 28 Feb 2012 BAILII flag 3
Powell v Revenue & Customs [2005] UKVAT(Excise) E00900 VAT & Duties Tribunals United Kingdom 18 Aug 2005 BAILII flag 1
Smith v Revenue & Customs [2005] UKVAT(Excise) E00896 VAT & Duties Tribunals United Kingdom 12 Jul 2005 BAILII flag 1
Collins v Customs and Excise [2005] UKVAT(Excise) E00870 VAT & Duties Tribunals United Kingdom 22 Mar 2005 BAILII flag
Duggan v Customs and Excise [2004] UKVAT(Excise) E00796 VAT & Duties Tribunals United Kingdom 8 Oct 2004 BAILII flag
Woodhouse v Customs and Excise [2004] UKVAT(Excise) E00776 VAT & Duties Tribunals United Kingdom 13 Aug 2004 BAILII flag
Whittern v Customs and Excise [2004] UKVAT(Excise) E00765 VAT & Duties Tribunals United Kingdom 16 Jul 2004 BAILII flag
Fraser v Customs & Excise [2003] UKVAT(Excise) E00502 VAT & Duties Tribunals United Kingdom 2 Oct 2003 BAILII flag

Legislation Cited

Legislation Name Provision
Finance (No 2) Act 1992 s4
Finance Act 1992 s4, s163
Finance Act 1994 s8, s16, s141

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
International Transport Roth GmbH v Secretary of State for the Home Department [2002] EWCA Civ 158; [2003] QB 728; [2002] 3 WLR 344; [2002] All ER (D) 325; [2002] HRLR 31 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2002 BAILII flag 248
R v G [2002] EWCA Crim 1992; [2003] 3 All ER 206; [2002] 1 WLR 1766; [2002] All ER (D) 261; [2003] 1 Cr App R 343; [2002] Crim LR 926 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 20 Feb 2002 BAILII flag 104
Mr Bevins and Miss Pyrah See R (Hoverspeed) v Customs and Excise [2002] EWHC 1630 High Court of England and Wales United Kingdom - England and Wales circa 2002 BAILII flag 6
Lindsay v Customs and Excise Commissioners [2002] EWCA Civ 267; [2002] 1 WLR 1766 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2002 BAILII flag 92
Han v Commissioners of Customs and Excise [2001] EWCA Civ 1040; [2001] 4 All ER 687; [2001] 1 WLR 2253 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jun 2001 BAILII flag 54
Goldsmith v Customs and Excise Commissioners [2001] EWHC Admin 285; [2001] 1 WLR 1673 High Court of England and Wales United Kingdom - England and Wales circa 2001 BAILII flag 20
Wijsenbeek [1999] ECR I-6207 Europe circa 1999 flag 5
R v Customs and Excise Commissioners ex p Mortimer [1999] 1 WLR 17 United Kingdom circa 1999 LexisNexis / Westlaw flag 2
Emu Tabac [1998] ECR I-01605 Europe circa 1998 flag 2
National and Provincial Building Society v United Kingdom [1997] ECHR 87; (1998) 25 EHRR 127 European Court of Human Rights Europe 23 Oct 1997 BAILII flag 70
O Hara v Chief Constable of the Royal Ulster Constabulary [1997] AC 286 United Kingdom circa 1997 LexisNexis / Westlaw flag 1
Kremzow [1997] ECR I-02629 Europe circa 1997 flag 1
Air Canada v United Kingdom [1995] ECHR 15; (1995) 20 EHRR 150 European Court of Human Rights Europe 5 May 1995 BAILII flag 58
Van Schijndel v Stichting-Pensionfonds voor Fysiotherapeuten [1996] All ER (EC) 259; [1995] ECR I-4705 Europe circa 1995 LexisNexis flag 48
Deutsches Milch-Kontor [1994] ECR I-2757 Europe circa 1994 flag 8
Hentrich v France (1994) 18 EHRR 40 European Court of Human Rights Europe circa 1994 flag 3
Kraus [1993] EUECJ C-19/92; [1993] ECR I-1663 Court of Justice of the European Communities Europe 31 Mar 1993 BAILII flag 72
Andersson v Sweden [1992] ECHR 1; (1992) 14 EHRR 615 European Court of Human Rights Europe 25 Feb 1992 BAILII flag 13
Commission v Netherlands [1991] ECR I-12637 Europe circa 1991 flag 1
Salabiaku v France (1991) 13 EHRR 379 European Court of Human Rights Europe circa 1991 flag 94
Commission v Belgium [1989] ECR 997 Europe circa 1989 flag 7
Commission v Italy [1988] ECR 3249 Europe circa 1988 flag 10
AGOSI v United Kingdom [1986] ECHR 13; (1986) 9 EHRR 1 European Court of Human Rights Europe 24 Oct 1986 BAILII flag 39
R v Greater Manchester Coroner; Ex parte Tal [1985] 1 QB 67; [1984] 3 All ER 240; [1984] 3 WLR 643 United Kingdom circa 1985 LexisNexis / Westlaw flag 142
Commission v France [1983] ECR 1013; [1984] 1 CMLR 160 Europe circa 1984 flag 6
Silver v United Kingdom [1983] ECHR 5; (1983) 5 EHRR 347 European Court of Human Rights Europe 25 Mar 1983 BAILII flag 103
Sunday Times v United Kingdom [1979] ECHR 1; (1979-80) 2 EHRR 245; (1979) 58 ILR 491 European Court of Human Rights Europe 26 Apr 1979 BAILII flag 341
Italy v Commission [1963] ECR 165 Europe circa 1963 flag 2
4 All Er 38 4 All ER 38 United Kingdom circa 1995 LexisNexis flag 1

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