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Rarter Ltd v Revenue & Customs (Excise Duty - Whether Valid Movement Guarantee In Place)

[2020] UKFTT 464

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

United Kingdom

12th November, 2020

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s12

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue and Customs v Butlers Ships Stores Ltd (Tax)	[2018] UKUT 58	United Kingdom Upper Tribunal	United Kingdom	6 Mar 2018	BAILII		4
Technip Coflexip Offshore Ltd	[2005] UKVAT V19298	VAT & Duties Tribunals	United Kingdom	19 Oct 2005	BAILII		1
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		32

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