British-American Tobacco (Holdings) Ltd v Revenue and Customs (EXCISE DUTY TOBACCO : Hand rolling)

[2017] UKFTT 167

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

United Kingdom

14th February, 2017

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s3, s4, s8, s16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Pepper v Hart	[1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421	House of Lords	United Kingdom	26 Nov 1992	BAILII	959
Ghaidan v Godin-Mendoza	[2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17	House of Lords	United Kingdom	21 Jun 2004	BAILII	591
Bugdaycay v Secretary of State for the Home Department	[1986] UKHL 3; [1987] AC 514; [1987] 1 All ER 940; [1987] 2 WLR 606; [1987] Imm AR 250	House of Lords	United Kingdom	19 Feb 1986	BAILII	427
[1984] AC 74	[1984] AC 74		United Kingdom	circa 1984	LexisNexis / Westlaw	374
R (Alconbury Developments Ltd) v Secretary of State for the Environment, Transport and the Regions	[2001] UKHL 23; [2002] 2 AC 295; [2001] 2 All ER 929; [2001] 2 WLR 1389; [2001] HRLR 45; [2001] UKHRR 728; [2002] Env LR 12	House of Lords	United Kingdom	9 May 2001	BAILII	269
Runa Begum v Tower Hamlets London Borough Council	[2003] UKHL 5; [2003] 2 AC 430; [2003] 1 All ER 731; [2003] All ER (D) 191; 14 BHRC 400; [2003] ACD 41; [2003] 2 WLR 388; [2003] HRLR 16; [2003] UKHRR 419; [2003] Hous LR 20	House of Lords	United Kingdom - Scotland	13 Feb 2003	BAILII	227
Engel v The Netherlands (No 1)	[1976] ECHR 3; (1976) 1 EHRR 647	European Court of Human Rights	Europe	8 Jun 1976	BAILII	199
R (A) v Croydon London Borough Council	[2009] UKSC 8; [2010] 1 All ER 469; [2009] 1 WLR 2557; [2010] LGR 183	United Kingdom Supreme Court	United Kingdom	26 Nov 2009	BAILII	178
Sheldrake v DPP; Attorney General's Reference (No 4 of 2002)	[2004] UKHL 43; [2005] 1 AC 264; [2005] 1 All ER 237; [2004] 3 WLR 976; [2005] RTR 13; (2004) 168 JP 669; (2004) 17 BHRC 339; [2004] All ER (D) 169	House of Lords	United Kingdom	circa 2004	BAILII	139
Bryan v United Kingdom	[1995] ECHR 50; (1996) 21 EHRR 342	European Court of Human Rights	Europe	22 Nov 1995	BAILII	133
R v Secretary of State for the Home Department ex parte Onibiyo	[1996] EWCA Civ 1338; [1996] QB 768; [1996] 2 All ER 901; [1996] Imm AR 370; [1996] 2 WLR 490	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Mar 1996	BAILII	128
Campbell and Fell v United Kingdom	[1984] ECHR 8; (1984) 7 EHRR 165	European Court of Human Rights	Europe	28 Jun 1984	BAILII	74
Jussila v Finland	[2006] ECHR 996; (2007) 45 EHRR 39	European Court of Human Rights	Europe	23 Nov 2006	BAILII	48
Clean Car Co Ltd v C & E Commissioners	[1991] VATTR 239; [1991] BVC 568		United Kingdom	circa 1991		42
2 Act 1992	2 Act 1992		United Kingdom	circa 1992		36
Zumtobel v Austria	[1993] ECHR 41; (1994) 17 EHRR 116	European Court of Human Rights	Europe	21 Sep 1993	BAILII	32
Ezeh and Connors v United Kingdom	[2003] ECHR 485; (2004) 39 EHRR 1	European Court of Human Rights	Europe	9 Oct 2003	BAILII	26
Yau v Customs & Excise	[2001] EWCA Civ 1048	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2001	BAILII	25
Bendenoun v France	[1994] ECHR 7; (1994) 18 EHRR 54	European Court of Human Rights	Europe	24 Feb 1994	BAILII	24
R (Age UK) v Secretary of State for Business, Innovation and Skills (Equality and Human Rights Commission intervening)	[2009] EWHC 2336 (Admin); [2010] ICR 260; [2009] IRLR 1017	High Court of England and Wales	United Kingdom - England and Wales	25 Sep 2009	BAILII	13
77 Echr 2003-III	77 ECHR 2003-III	European Court of Human Rights	Europe	circa 2003	BAILII	12
Euro Wines (C & C) Ltd v HMRC	[2016] UKUT 359	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2016	BAILII	9
Commission v Italy	[1969] ECR 193		Europe	circa 1969		9
32 Echr 2002-IV	32 ECHR 2002-IV	European Court of Human Rights	Europe	circa 2002	BAILII	7
Wood v Revenue And Customs	[2016] UKUT 346	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2016	BAILII	5
Silvester's Horeca Service v Belgium - 47650/99	[2004] ECHR 97	European Court of Human Rights	Europe	4 Mar 2004	BAILII	5
Malige v France - 27812/95	[1998] ECHR 91; (1999) 28 EHRR 578	European Court of Human Rights	Europe	23 Sep 1998	BAILII	5
Umlauft v Austria	[1995] ECHR 41; (1996) 22 EHRR 76	European Court of Human Rights	Europe	23 Oct 1995	BAILII	5
Parliament (see Office of Government Commerce v ICO & HM Attorney General	[2008] EWHC 774	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII	4
Janosevic v Sweden - 34619/97	[2002] ECHR 618	European Court of Human Rights	Europe	23 Jul 2002	BAILII	4
R (Federation of Tour Operators) v HM Treasury	[2007] EWHC 2061 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII	3
Valico srl v Italy	[2012] ECHR 1167	European Court of Human Rights	Europe	21 Mar 2006	BAILII	3
Salabiaku v France	[1988] ECHR 10589/83	European Court of Human Rights	Europe	circa 1988	BAILII	3
HT & Co (Drinks)Ltd	[2015] UKFTT 663	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Dec 2015	BAILII	2
Fazia Ali v the United Kingdom	[2015] ECHR 924	European Court of Human Rights	Europe	20 Oct 2015	BAILII	2
Grande Stevens v Italy - 18640/10 - Chamber Judgment	[2014] ECHR 230	European Court of Human Rights	Europe	4 Mar 2014	BAILII	2
182 TPR 2001	182 TPR 2001		Australia	circa 2001		2
30 TPR 2001	30 TPR 2001		Australia	circa 2001		2
29-31 TPR 2001	29-31 TPR 2001		Australia	circa 2001		2
55 Echr 2001-X	55 ECHR 2001-X	European Court of Human Rights	Europe	circa 2001	BAILII	2
31 TPR 2001	31 TPR 2001		Australia	circa 2001		2
Gough v Chief Constable of Derbyshire	[2001] EWHC 554	High Court of England and Wales	United Kingdom - England and Wales	circa 2001	BAILII

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