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B &M RETAIL Ltd v Revenue & Customs (EXCISE DUTY - wrongdoing penalties - whether invalid due to amended excise duty assessment - no)

[2023] UKFTT 34

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

United Kingdom

10th January, 2023

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Advanced Scaffolding (Bristol) Ltd v HMRC	[2018] UKFTT 744	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Dec 2018	BAILII		21
Barry Edwards v HMRC	[2019] UKUT 131	United Kingdom Upper Tribunal	United Kingdom	1 May 2019	BAILII		100
Duncan Hansard v HMRC	[2018] UKFTT 292	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Jun 2018	BAILII		8
Euro Wines (C &C) Ltd v HMRC	[2018] EWCA Civ 46; [2018] 1 WLR 3248	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jan 2018	BAILII		10
General Transport v HMRC	[2019] UKUT 4	United Kingdom Upper Tribunal	United Kingdom	22 Jan 2019	BAILII		8
HMRC v Perfect	[2017] UKUT 476	United Kingdom Upper Tribunal	United Kingdom	8 Dec 2017	BAILII		14
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		1
James Hillis	[2013] UKFTT 196	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Mar 2013	BAILII		6
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Trinity Mirror	[2015] UKUT 421	United Kingdom Upper Tribunal	United Kingdom	circa 2015	BAILII		91

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