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Brobot Petroleum Ltd v Revenue & Customs (EXCISE WAREHOUSE : Duty deferment)

[2015] UKFTT 427

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

25th August, 2015

Legislation Cited

Legislation Name	Provision
Regulations (WA)	s4

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Forth Wines Ltd (formerly Dollar Trade Ltd) v Revenue & Customs	[2012] UKFTT 74	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jan 2012	BAILII		2
Eastenders Cash and Carry Plc v HMRC	[2011] UKFTT 25	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Dec 2010	BAILII		3
R (oao HT & Co (Drinks)) v HMRC	[2015] EWHC 659	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		3
R (Wilkinson) v Inland Revenue Commissioners	[2005] UKHL 30; [2006] 1 All ER 529; [2005] 1 WLR 1718; [2005] All ER (D) 68	House of Lords	United Kingdom	5 May 2005	BAILII		56
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII		123
TDG (UK) Ltd v HMRC	[2002] V & DR 323		United Kingdom	circa 2002			1

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