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Freedom Recycling Ltd v Revenue and Customs (EXCISE DUTY - goods held outside a duty suspension arrangement)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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		14
General Transport Service SPA v HMRC	[2020] EWCA Civ 405	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Mar 2020	BAILII		2
Lithuanian Beer v HMRC	[2018] EWCA Civ 1406	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jun 2018	BAILII		4
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
Davis & Dann Ltd v HMRC	[2016] EWCA Civ 142	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Mar 2016	BAILII		25
CC & C Ltd v HM Revenue & Customs	[2014] EWCA Civ 1653; [2015] 1 WLR 4043	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2014	BAILII		36
Atlantic Electronics Ltd v HM Revenue and Customs Commissioners	[2013] EWCA Civ 651	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Jun 2013	BAILII		19
R (National Association of Health Stores) v Department of Health	[2005] EWCA Civ 154	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2005	BAILII		97
Customs and Excise Commissioners v Pegasus Birds Ltd	[2004] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2004	BAILII		104
BOC Ltd v Instrument Technology Ltd	[2001] EWCA Civ 854; [2002] QB 537; [2001] 3 WLR 1687; [2001] All ER (D) 53	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Jun 2001	BAILII		6
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3892
CHARLENE HUGHES v Revenue & Customs (EXCISE DUTY - Appeal against assessment in respect of duty unpaid cigarettes)	[2022] UKFTT 400	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Nov 2022	BAILII		1
Thomas Corneill and Co Ltd v HMTC	[2007] EWHC 715	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		2
HMRC v Tooth	[2021] UKSC 17; [2021] 1 WLR 2811	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		60
Caerdav Ltd v HMRC	[2023] UKUT 179	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2023	BAILII		9
Davison and Robinson Ltd v Revenue and Customs (Tax)	[2018] UKUT 437	United Kingdom Upper Tribunal	United Kingdom	15 Jan 2019	BAILII		8
Revenue and Customs v Butlers Ships Stores Ltd (Tax)	[2018] UKUT 58	United Kingdom Upper Tribunal	United Kingdom	6 Mar 2018	BAILII		4
Rasul v Revenue and Customs	[2017] UKUT 357	United Kingdom Upper Tribunal	United Kingdom	12 Sep 2017	BAILII		2
Revenue & Customs v B & M Retail Ltd	[2016] UKUT 429	United Kingdom Upper Tribunal	United Kingdom	10 Oct 2016	BAILII		17
Customs & Excise Commissioners v J H Corbitt (Numismatists) Ltd	[1981] AC 22; [1980] 2 All ER 72		United Kingdom	circa 1981	LexisNexis / Westlaw		75
Carltona Ltd v Commissioners of Works	[1943] 2 All ER 560		United Kingdom	circa 1943	LexisNexis		354
Dawson's (Wales) Ltd v R & C Comrs	[2023] 4 WLR 35		United Kingdom	circa 2023	LexisNexis / Westlaw		1
Rahman (t/a Khayan Restaurant) v C & E Comrs (No 1)	[1998] SCt 826		United States	circa 1998	Westlaw		1
DCM (Optical Holdings) Ltd v R & C Comrs	[2022] 1 WLR 4815		United Kingdom	circa 2022	LexisNexis / Westlaw		1