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Davison and Robinson Ltd v Revenue and Customs (Tax)   flag  8

[2018] UKUT 437
United Kingdom Upper Tribunal
United Kingdom
15th January, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
HMRC v Perfect [2019] EWCA Civ 465 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Mar 2019 BAILII flag 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 flag 14
GARY TURTONMATTHEW ADAMS v Revenue & Customs (EXCISE DUTY - Appeal against assessment) [2021] UKFTT 441 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Nov 2021 BAILII flag 2
Murphy v Revenue & Customs (Excise Duty, appeal allowed in part) [2021] UKFTT 204 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2021 BAILII flag 1
J C Harness & Co and DDS Supplies Ltd v Revenue & Customs (EXCISE DUTY - penalties for dealing in non-duty paid excise goods) v Revenue & Customs [2019] UKFTT 272 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Apr 2019 BAILII flag 1
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
Hughes v Revenue and Customs (EXCISE DUTY - assessment in respect of duty unpaid cigarettes) [2024] UKUT 108 United Kingdom Upper Tribunal United Kingdom 29 Apr 2024 BAILII flag
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 flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Swift v Robertson [2014] UKSC 50; [2014] 1 WLR 3438 United Kingdom Supreme Court United Kingdom 9 Sep 2014 BAILII flag 15
S & I Electronics [2012] UKUT 87 United Kingdom Upper Tribunal United Kingdom 12 Mar 2012 BAILII flag 15
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 flag 14
Grey v Pearson [1857] HLCas 61 House of Lords United Kingdom circa 1857 flag 8
Bertelsmann [2001] EUECJ C38099; [2001] 3 CMLR 13; [2001] ECR I-5163; [2001] CEC 197 Court of Justice of the European Communities Europe circa 2001 BAILII flag 7
Davison and Robinson Ltd v HMRC [2018] UKUT 0437 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag 3
GARY TURTONMATTHEW ADAMS v Revenue & Customs (EXCISE DUTY - Appeal against assessment) [2021] UKFTT 441 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Nov 2021 BAILII flag 2
HMRC v Perfect [2017] UKUT 0476 United Kingdom Upper Tribunal United Kingdom circa 2017 BAILII flag 2
Murphy v Revenue & Customs (Excise Duty, appeal allowed in part) [2021] UKFTT 204 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2021 BAILII flag 1
J C Harness & Co and DDS Supplies Ltd v Revenue & Customs (EXCISE DUTY - penalties for dealing in non-duty paid excise goods) v Revenue & Customs [2019] UKFTT 272 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Apr 2019 BAILII flag 1
Abi Fol Consulting Ltd v Financial Conduct Authority [2016] UKUT 49 United Kingdom Upper Tribunal United Kingdom 5 Feb 2016 BAILII flag 1
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
Hughes v Revenue and Customs (EXCISE DUTY - assessment in respect of duty unpaid cigarettes) [2024] UKUT 108 United Kingdom Upper Tribunal United Kingdom 29 Apr 2024 BAILII flag
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 flag

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