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

[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
Yau v Customs & Excise [2001] EWCA Civ 1048 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2001 BAILII flag 25
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 flag 128
Fazia Ali v the United Kingdom [2015] ECHR 924 European Court of Human Rights Europe 20 Oct 2015 BAILII flag 2
Grande Stevens v Italy - 18640/10 - Chamber Judgment [2014] ECHR 230 European Court of Human Rights Europe 4 Mar 2014 BAILII flag 2
Jussila v Finland [2006] ECHR 996; (2007) 45 EHRR 39 European Court of Human Rights Europe 23 Nov 2006 BAILII flag 48
Valico srl v Italy [2012] ECHR 1167 European Court of Human Rights Europe 21 Mar 2006 BAILII flag 3
Silvester's Horeca Service v Belgium - 47650/99 [2004] ECHR 97 European Court of Human Rights Europe 4 Mar 2004 BAILII flag 5
Ezeh and Connors v United Kingdom [2003] ECHR 485; (2004) 39 EHRR 1 European Court of Human Rights Europe 9 Oct 2003 BAILII flag 26
77 Echr 2003-III 77 ECHR 2003-III European Court of Human Rights Europe circa 2003 BAILII flag 12
Janosevic v Sweden - 34619/97 [2002] ECHR 618 European Court of Human Rights Europe 23 Jul 2002 BAILII flag 4
32 Echr 2002-IV 32 ECHR 2002-IV European Court of Human Rights Europe circa 2002 BAILII flag 7
55 Echr 2001-X 55 ECHR 2001-X European Court of Human Rights Europe circa 2001 BAILII flag 2
Malige v France - 27812/95 [1998] ECHR 91; (1999) 28 EHRR 578 European Court of Human Rights Europe 23 Sep 1998 BAILII flag 5
Bryan v United Kingdom [1995] ECHR 50; (1996) 21 EHRR 342 European Court of Human Rights Europe 22 Nov 1995 BAILII flag 133
Umlauft v Austria [1995] ECHR 41; (1996) 22 EHRR 76 European Court of Human Rights Europe 23 Oct 1995 BAILII flag 5
Bendenoun v France [1994] ECHR 7; (1994) 18 EHRR 54 European Court of Human Rights Europe 24 Feb 1994 BAILII flag 24
Zumtobel v Austria [1993] ECHR 41; (1994) 17 EHRR 116 European Court of Human Rights Europe 21 Sep 1993 BAILII flag 32
Salabiaku v France [1988] ECHR 10589/83 European Court of Human Rights Europe circa 1988 BAILII flag 3
Campbell and Fell v United Kingdom [1984] ECHR 8; (1984) 7 EHRR 165 European Court of Human Rights Europe 28 Jun 1984 BAILII flag 74
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
HT & Co (Drinks)Ltd [2015] UKFTT 663 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Dec 2015 BAILII flag 2
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 flag 13
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 flag 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 flag 3
Gough v Chief Constable of Derbyshire [2001] EWHC 554 High Court of England and Wales United Kingdom - England and Wales circa 2001 BAILII flag
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 flag 591
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 flag 139
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 flag 227
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 flag 269
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 flag 959
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 flag 427
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 flag 178
Euro Wines (C & C) Ltd v HMRC [2016] UKUT 359 United Kingdom Upper Tribunal United Kingdom 4 Aug 2016 BAILII flag 9
Wood v Revenue And Customs [2016] UKUT 346 United Kingdom Upper Tribunal United Kingdom 25 Jul 2016 BAILII flag 5
30 TPR 2001 30 TPR 2001 Australia circa 2001 flag 2
29-31 TPR 2001 29-31 TPR 2001 Australia circa 2001 flag 2
Commission v Italy [1969] ECR 193 Europe circa 1969 flag 9
31 TPR 2001 31 TPR 2001 Australia circa 2001 flag 2
182 TPR 2001 182 TPR 2001 Australia circa 2001 flag 2
2 Act 1992 2 Act 1992 United Kingdom circa 1992 flag 36
[1984] AC 74 [1984] AC 74 United Kingdom circa 1984 LexisNexis / Westlaw flag 374
Clean Car Co Ltd v C & E Commissioners [1991] VATTR 239; [1991] BVC 568 United Kingdom circa 1991 flag 42

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