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Lithuanian Beer v HMRC   flag  4

[2018] EWCA Civ 1406
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
19th June, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Nottingham Forest Football Club Ltd v Revenue and Customs (Procedure - Value Added Tax) [2024] UKUT 145 United Kingdom Upper Tribunal United Kingdom 22 May 2024 BAILII flag
Freedom Recycling Ltd v Revenue and Customs (EXCISE DUTY - goods held outside a duty suspension arrangement) [2024] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 May 2024 BAILII flag
Bick v Revenue & Customs (EXCISE DUTY - assessments for duty and penalties) [2019] UKFTT 353 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2019 BAILII flag
Goldshine Trade Ltd v The Commissioners for Her Majesty s Revenue and Customs [2018] UKFTT 601 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Oct 2018 BAILII flag 2

Legislation Cited

Legislation Name Provision
Finance Act 1994 s12

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lithuanian Beer Ltd v Revenue and Customs (EXCISE DUTIES) [2017] UKUT 245 United Kingdom Upper Tribunal United Kingdom 14 Jun 2017 BAILII flag 1
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
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 3892

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