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McKeown, Duggan and McPolin   flag  12

[2016] UKUT 479
United Kingdom Upper Tribunal
United Kingdom
9th November, 2016

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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
Dawson's (Wales) Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2018] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2018 BAILII flag 1
Gondek v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 180 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2018 BAILII flag
Hartleb (t/a Hartleb Transport) v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 202 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2018 BAILII flag
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
Lewandowski (t/a Transspec) v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2017] UKFTT 858 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Dec 2017 BAILII flag
McCann v Revenue & Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 769 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2018 BAILII flag
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
Munir v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 546 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2018 BAILII flag 1
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
NIEC v Revenue & Customs (PROCEDURE - application for Tribunal to appoint a lawyer fluent in Polish to act for Appellant) [2023] UKFTT 415 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 May 2023 BAILII flag
Revenue and Customs v Saqib Munir [2019] UKUT 280 United Kingdom Upper Tribunal United Kingdom 13 Sep 2019 BAILII flag 1

Legislation Cited

Legislation Name Provision
Proceeds of Crime Act 2002 (Cth) s154, s158
Finance (No 2) Act 1992 s1, s13
Finance Act 1994 s12

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Duggan v HMRC [2015] UKFTT 125 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Mar 2015 BAILII flag 5
Engel v The Netherlands (No 1) [1976] ECHR 3; (1976) 1 EHRR 647 European Court of Human Rights Europe 8 Jun 1976 BAILII flag 199
UK, Marley v Rawlings [2011] EWHC 161 High Court of England and Wales United Kingdom - England and Wales circa 2011 BAILII flag 1
R v Chambers [2008] EWCA Crim 2467 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 17 Oct 2008 BAILII flag 16
R v Mackle [2014] UKSC 5; [2014] AC 678; [2014] 2 WLR 267 United Kingdom Supreme Court United Kingdom 29 Jan 2014 BAILII flag 18
R v May [2008] UKHL 28; [2008] 1 AC 1028; [2008] 4 All ER 97; [2008] 2 WLR 1131; [2009] 1 Cr App R (S) 31; [2008] 2 Cr App R 28; [2008] Crim LR 737 House of Lords United Kingdom 14 May 2008 BAILII flag 146
R v Tatham [2014] EWCA Crim 226 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 21 Feb 2014 BAILII flag 17
R v Taylor and Wood [2013] EWCA Crim 1151 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 17 Jul 2013 BAILII flag 32
R v White [2010] EWCA Crim 978 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 5 May 2010 BAILII flag 26
Re Atlantic Computer Systems plc [1990] BCC 899 United Kingdom circa 1990 flag 11
Revenue and Customs Prosecutions Office v Mitchell [2009] EWCA Crim 214; [2009] 2 Cr App R (S) 66; [2009] Crim LR 469 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 21 Jan 2009 BAILII flag 13
Serious Organised Crime Agency v Gale [2011] UKSC 49; [2012] 2 All ER 1; [2011] 1 WLR 2760; [2011] All ER (D) 212 United Kingdom Supreme Court United Kingdom 26 Oct 2011 BAILII flag 27
Thomas McPolin v Director of Border Revenue [2015] UKFTT 243 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2015 BAILII flag 1
Waddenzee [2004] ECR 1 Europe circa 2004 flag 17

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