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HMRC v Perfect     14

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Alatishe v Revenue & Customs (EXCISE DUTY - assessment for duty and penalty)	[2019] UKFTT 577	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2019	BAILII
B &M RETAIL Ltd v Revenue & Customs (EXCISE DUTY - wrongdoing penalties - whether invalid due to amended excise duty assessment - no)	[2023] UKFTT 34	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2023	BAILII
Caerdav Ltd v HMRC	[2023] UKUT 179	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2023	BAILII		9
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
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute)	[2023] UKFTT 356	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2023	BAILII
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
Grzywmowicz v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment)	[2019] UKFTT 738	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Dec 2019	BAILII
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
HMRC v Perfect	[2019] EWCA Civ 465	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Mar 2019	BAILII		20
HMRC v Perfect	[2022] EWCA Civ 330; [2022] 1 WLR 3180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Mar 2022	BAILII		14
Kent Couriers Ltd v Revenue and Customs Commissioners	[2024] UKFTT 145	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Feb 2024	BAILII		2
Mackin v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction)	[2018] UKFTT 515	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Aug 2018	BAILII
Quinn v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment)	[2019] UKFTT 208	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Mar 2019	BAILII
Raczkowski v HMRC	[2018] UKFTT 671	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Nov 2018	BAILII		1

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[2017] Ukut 0476	[2017] UKUT 0476	United Kingdom Upper Tribunal	United Kingdom	circa 2017	BAILII		2
Directive (see CCE v B &M Retail Ltd	[2016] UKUT 0429	United Kingdom Upper Tribunal	United Kingdom	circa 2016	BAILII		1
Greenalls Management Ltd v Customs and Excise Commissioners	(2005) 45 UKHL 34; [2005] 1 WLR 1754	House of Lords	United Kingdom	circa 2005	BAILII		1
UK, Marley v Rawlings	[2011] EWHC 161	High Court of England and Wales	United Kingdom - England and Wales	circa 2011	BAILII		1
McKeown, Duggan and McPolin v HMRC	[2016] UKUT 0479	United Kingdom Upper Tribunal	United Kingdom	circa 2016	BAILII		3
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		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		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		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		26
Re Atlantic Computer Systems plc	[1990] BCC 899		United Kingdom	circa 1990			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		13
2 Act 1992	2 Act 1992		United Kingdom	circa 1992			36
20 Act 2002	20 Act 2002		United Kingdom	circa 2002			1