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Murphy v Revenue and Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of cigarettes)   flag 

[2024] UKFTT 459
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
30th May, 2024

Legislation Cited

Legislation Name Provision
Finance Act 1994 s25, s8
Finance Act

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Blake v Revenue and Customs (Importation of cigarettes and hand rolled tobacco - customs and excise duty penalties - import VAT not passing through green channel) [2023] UKFTT 284 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2023 BAILII flag 1
Reed v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Evasion) [2018] UKFTT 749 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Dec 2018 BAILII flag 2
Ivey v Genting Casinos (UK) Ltd [2017] UKSC 67; [2018] AC 391; [2017] 3 WLR 1212; [2017] 3 ELR 1212; [2018] 1 Cr App R 12; [2017] All ER (D) 134 United Kingdom Supreme Court United Kingdom 25 Oct 2017 BAILII flag 296
N Diaye v HMRC [2015] UKFTT 380 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2015 BAILII flag 30
Royal Brunei Airlines Sdn Bhd v Tan [1995] UKPC 4; [1995] 2 AC 378; [1995] 3 All ER 97; [1995] 3 WLR 64; [1995] BCC 899 Privy Council United Kingdom circa 1995 BAILII flag 618

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