British-American Tobacco v HMRC 2

[2017] UKFTT 190

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

United Kingdom

1st March, 2017

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
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	1
Omagh Minerals v HMRC	[2018] UKFTT 697	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Oct 2018	BAILII	1

Legislation Cited

Legislation Name	Provision
Freedom of Information Act (Cth)
Finance Act 1994	s3, s4, s8, s16

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Bendenoun v France	[1994] ECHR 7; (1994) 18 EHRR 54	European Court of Human Rights	Europe	24 Feb 1994	BAILII	24
Bryan v United Kingdom	[1995] ECHR 50; (1996) 21 EHRR 342	European Court of Human Rights	Europe	22 Nov 1995	BAILII	133
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
Campbell and Fell v United Kingdom	[1984] ECHR 8; (1984) 7 EHRR 165	European Court of Human Rights	Europe	28 Jun 1984	BAILII	74
Clean Car Co Ltd v C & E Commissioners	[1991] VATTR 239; [1991] BVC 568		United Kingdom	circa 1991		42
Commission v Italy	[1969] ECR 193		Europe	circa 1969		9
Engel v The Netherlands (No 1)	[1976] ECHR 3; (1976) 1 EHRR 647	European Court of Human Rights	Europe	8 Jun 1976	BAILII	199
Euro Wines (C & C) Ltd v HMRC	[2016] UKUT 359	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2016	BAILII	9
Ezeh and Connors v United Kingdom	[2003] ECHR 485; (2004) 39 EHRR 1	European Court of Human Rights	Europe	9 Oct 2003	BAILII	26
Fazia Ali v the United Kingdom	[2015] ECHR 924	European Court of Human Rights	Europe	20 Oct 2015	BAILII	2
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
Gough v Chief Constable of Derbyshire	[2001] EWHC 554	High Court of England and Wales	United Kingdom - England and Wales	circa 2001	BAILII
Grande Stevens v Italy - 18640/10 - Chamber Judgment	[2014] ECHR 230	European Court of Human Rights	Europe	4 Mar 2014	BAILII	2
HT & Co (Drinks)Ltd	[2015] UKFTT 663	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Dec 2015	BAILII	2
Janosevic v Sweden - 34619/97	[2002] ECHR 618	European Court of Human Rights	Europe	23 Jul 2002	BAILII	4
Jussila v Finland	[2006] ECHR 996; (2007) 45 EHRR 39	European Court of Human Rights	Europe	23 Nov 2006	BAILII	48
Malige v France - 27812/95	[1998] ECHR 91; (1999) 28 EHRR 578	European Court of Human Rights	Europe	23 Sep 1998	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
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
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
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
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
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
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
R v Secretary of State for the Home Department, Ex p Khawaja	[1984] AC 74		United Kingdom	circa 1984	LexisNexis / Westlaw	374
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
Salabiaku v France	[1988] ECHR 10589/83	European Court of Human Rights	Europe	circa 1988	BAILII	3
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
Silvester's Horeca Service v Belgium - 47650/99	[2004] ECHR 97	European Court of Human Rights	Europe	4 Mar 2004	BAILII	5
Umlauft v Austria	[1995] ECHR 41; (1996) 22 EHRR 76	European Court of Human Rights	Europe	23 Oct 1995	BAILII	5
Valico srl v Italy	[2012] ECHR 1167	European Court of Human Rights	Europe	21 Mar 2006	BAILII	3
Wood v Revenue And Customs	[2016] UKUT 346	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2016	BAILII	5
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
Zumtobel v Austria	[1993] ECHR 41; (1994) 17 EHRR 116	European Court of Human Rights	Europe	21 Sep 1993	BAILII	32
2 Act 1992	2 Act 1992		United Kingdom	circa 1992		36
29-31 TPR 2001	29-31 TPR 2001		Australia	circa 2001		2
30 TPR 2001	30 TPR 2001		Australia	circa 2001		2
31 TPR 2001	31 TPR 2001		Australia	circa 2001		2
32 Echr 2002-IV	32 ECHR 2002-IV	European Court of Human Rights	Europe	circa 2002	BAILII	7
55 Echr 2001-X	55 ECHR 2001-X	European Court of Human Rights	Europe	circa 2001	BAILII	2
77 Echr 2003-III	77 ECHR 2003-III	European Court of Human Rights	Europe	circa 2003	BAILII	12
182 TPR 2001	182 TPR 2001		Australia	circa 2001		2

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