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HMRC v Lane   flag  11

[2015] UKFTT 423
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
26th August, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute) [2023] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2023 BAILII flag
Cirko v HMRC [2019] UKFTT 482 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2019 BAILII flag
Standera v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 5 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jan 2019 BAILII flag
Murray v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 622 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Oct 2018 BAILII flag
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2018 BAILII flag
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2017] UKFTT 580 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2017 BAILII flag
Hale v HMRC [2017] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Mar 2017 BAILII flag 1
Ruzickis v HMRC [2017] UKFTT 81 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2017 BAILII flag 1
Zydelis v HMRC [2017] UKFTT 76 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2017 BAILII flag 1
Neale v HMRC [2016] UKFTT 825 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2016 BAILII flag
Staniszewski v HMRC [2016] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2016 BAILII flag 28

Legislation Cited

Legislation Name Provision
Finance Act 1994 s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Race [2014] UKUT 331 United Kingdom Upper Tribunal United Kingdom 15 Jul 2014 BAILII flag 90
HMRC v Total Technology (Engineering) Ltd [2012] UKUT 418 United Kingdom Upper Tribunal United Kingdom 29 Nov 2012 BAILII flag 235
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
Three Rivers District Council v Bank of England (No 3) [2001] UKHL 16; [2001] 2 All ER 513; [2000] 2 WLR 15; [2001] Lloyds Rep Bank 125 House of Lords United Kingdom circa 2001 BAILII flag 496
Swain v Hillman [2001] 1 All ER 91 United Kingdom circa 2001 LexisNexis flag 920
2 Act 1992 2 Act 1992 United Kingdom circa 1992 flag 36
Clarks of Hove Ltd v Bakers Union [1979] 1 All ER 152 United Kingdom circa 1979 LexisNexis flag 193
Crabtree v Hinchcliffe [1971] 3 All ER 967 United Kingdom circa 1971 LexisNexis flag 246

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