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Reed v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Evasion) 2

[2018] UKFTT 749

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

United Kingdom

19th December, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Blake v Revenue and Customs (Importation of cigarettes and hand rolled tobacco - customs and excise duty penalties - import VAT not passing through green channel)	[2023] UKFTT 284	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Mar 2023	BAILII		1
Murphy v Revenue and Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of cigarettes)	[2024] UKFTT 459	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 May 2024	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s25

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Barlow Clowes v Eurotrust International Ltd	[2006] 1 WLR 1476		United Kingdom	circa 2006	LexisNexis / Westlaw		128
N Diaye v HMRC	[2015] UKFTT 380	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2015	BAILII		30
R v Ghosh	[1982] 2 QB 1053		United Kingdom	circa 1982	LexisNexis / Westlaw		11
Khawaja v HMRC	[2012] UKFTT 183	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Mar 2012	BAILII		4
Blake v Revenue and Customs (Importation of cigarettes and hand rolled tobacco - customs and excise duty penalties - import VAT not passing through green channel)	[2023] UKFTT 284	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Mar 2023	BAILII		1
Tahir Iqbal Khawaja v HMRC	[2008] EWHC 1687	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		1
Murphy v Revenue and Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of cigarettes)	[2024] UKFTT 459	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 May 2024	BAILII

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