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Logfret (UK) Ltd v Revenue and Customs (EXCISE DUTY SUSPENSION : Excise duty suspension)   flag 

[2017] UKFTT 484
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th June, 2017

Legislation Cited

Legislation Name Provision
Finance Act 1994 s16

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag 3898
John Cozens v HMRC [2015] UKFTT 482 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Sep 2015 BAILII flag 6
Greenalls Management Ltd v Customs and Excise Commissioners [2005] UKHL 34; [2005] 4 All ER 274; [2005] 1 WLR 1754; [2005] All ER (D) 173 House of Lords United Kingdom 12 May 2005 BAILII flag 32
HMRC v SDM European Transport Ltd [2015] UKUT 625 United Kingdom Upper Tribunal United Kingdom 9 Nov 2015 BAILII flag 4
Classicmoor Ltd v Customs and Excise Comrs [1995] V & DR 1 United Kingdom circa 1995 flag 27
Heyfordian Travel Ltd v Customs and Excise Comrs [1979] VATTR 139 United Kingdom circa 1979 flag 26
Grange v C &E Commrs [1979] 1 WLR 239 United Kingdom circa 1979 LexisNexis / Westlaw flag 4

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