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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
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
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

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