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Awards Drinks v HMRC     4

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
KAREN LANGLEY v Revenue & Customs (EXCISE DUTY and VAT - appellant purchased Chanel suitcases for $14,399 - value on importation declared as $500 - suitcases seized)	[2022] UKFTT 83	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Nov 2021	BAILII
Commissioners for His Majesty's Revenue and Customs v Malde	[2023] EWHC 1188 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	19 May 2023	BAILII		1
Manolete Partners Plc v Dalal	[2022] EWHC 1597 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	24 Jun 2022	BAILII		2
Zaman v HMRC	[2022] UKUT 252	United Kingdom Upper Tribunal	United Kingdom	16 Sep 2022	BAILII		2

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Award Drinks Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment)	[2018] UKFTT 632	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Oct 2018	BAILII		1
Dale Global Ltd v HMRC	[2018] UKFTT 363	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jun 2018	BAILII		5
Commissioners for His Majesty's Revenue and Customs v Malde	[2023] EWHC 1188 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	19 May 2023	BAILII		1
Manolete Partners Plc v Dalal	[2022] EWHC 1597 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	24 Jun 2022	BAILII		2
Bi-Flex Caribbean Ltd v Board of Inland Revenue	[1990] UKPC 35; (1990) 63 Tax Cas 515	Privy Council	United Kingdom	23 Jul 1990	BAILII		70
Zaman v HMRC	[2022] UKUT 252	United Kingdom Upper Tribunal	United Kingdom	16 Sep 2022	BAILII		2
Awards Drinks Ltd (In Liquidation) v Revenue and Customs (VAT - Best judgment assessments to VAT)	[2020] UKUT 201	United Kingdom Upper Tribunal	United Kingdom	22 Jun 2020	BAILII		2
Ingenious Games v HMRC	[2015] UKUT 105	United Kingdom Upper Tribunal	United Kingdom	5 Mar 2015	BAILII		15
Hornal v Neuberger Products Ltd	[1957] 1 QB 247; [1956] 3 All ER 970		United Kingdom	circa 1957	LexisNexis / Westlaw		254
T Haythornwaite & Sons v Kelly (HM Inspector of Taxes)	(1927) 11 Tax Cas 657		United Kingdom	circa 1927			84
Meek v Fleming	[1961] 2 QB 366; [1961] 3 All ER 148		United Kingdom	circa 1961	LexisNexis / Westlaw		74
Brady v Group Lotus Car Cos plc	[1987] 3 All ER 1050		United Kingdom	circa 1987	LexisNexis		19
Hudson v Humbles	(1965) 42 Tax Cas 380		United Kingdom	circa 1965			11