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2 Act 1992   flag  36

2 Act 1992
Acton's Prize Cases
United Kingdom

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
DSV Air & Sea v Revenue & Customs (Excise Duty - whether excise duty was due on Chinese cooking rice wine-yes-whether valid assessments were made against the importer-yes-whether there was a valid) [2023] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2023 BAILII flag 1
MARIUSZ SODA v Revenue & Customs (EXCISE DUTY - assessments for duty and a penalty for importing cigarettes through Luton Airport) [2022] UKFTT 396 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Oct 2022 BAILII flag
GARRY POUGHER v Revenue & Customs (EXCISE DUTY - assessments for duty and penalty in relation to excise goods seized) [2022] UKFTT 86 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2022 BAILII flag
Dawson's (Wales) Ltd v Revenue and Customs [2019] UKUT 296 United Kingdom Upper Tribunal United Kingdom 4 Oct 2019 BAILII flag 9
Grzywmowicz v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) [2019] UKFTT 738 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2019 BAILII flag
Lane v Revenue & Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : New Review on facts) [2019] UKFTT 302 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 May 2019 BAILII flag
Innvotec 6 LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : relief for expenditure on qualifying film) [2019] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jan 2019 BAILII flag
Davison and Robinson Ltd v Revenue and Customs (Tax) [2018] UKUT 437 United Kingdom Upper Tribunal United Kingdom 15 Jan 2019 BAILII flag 8
Giles v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2018] UKFTT 536 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2018 BAILII flag
Knibbs v Revenue and Customs Commissioners [2018] EWHC 136 (Ch) High Court of England and Wales United Kingdom - England and Wales 7 Feb 2018 BAILII flag 4
Karia v The Secretary of State for the Home Department [2018] EWCA Civ 1673 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2018 BAILII flag
HMRC v Perfect [2017] UKUT 476 United Kingdom Upper Tribunal United Kingdom 8 Dec 2017 BAILII flag 14
R (on the application of De Silva) v Revenue and Customs Commissioners [2017] UKSC 74; [2017] 1 WLR 4384 United Kingdom Supreme Court United Kingdom 15 Nov 2017 BAILII flag 13
British-American Tobacco v HMRC [2017] UKFTT 190 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Mar 2017 BAILII flag 2
British-American Tobacco (Holdings) Ltd v Revenue and Customs (EXCISE DUTY TOBACCO : Hand rolling) [2017] UKFTT 167 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2017 BAILII flag
Zydelis v HMRC [2017] UKFTT 76 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2017 BAILII flag 1
Indigo Media Partnership v Revenue & Customs (PROCEDURE : Other) [2015] UKFTT 424 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Aug 2015 BAILII flag 2
HMRC v Lane [2015] UKFTT 423 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2015 BAILII flag 11
Acornwood LLP v HMRC [2014] UKFTT 416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2014 BAILII flag 9
Samarkand Film Partnership No 3 v Revenue & Customs [2011] UKFTT 610 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Sep 2011 BAILII flag 6
HM Revenue & Customs v Halcyon Films Llp [2010] EWCA Civ 261; [2010] BTC 515 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Mar 2010 BAILII flag 1
Revenue & Customs v Micro Fusion 2004-1 LLP [2009] EWHC 1082 (Ch); [2009] BTC 237 High Court of England and Wales United Kingdom - England and Wales 22 May 2009 BAILII flag 2
R (Huntingwood Trading Ltd) v HM Revenue & Customs [2009] EWHC 290 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Jan 2009 BAILII flag 2
Halcyon Films LLP v Revenue & Customs [2008] UKSPC SPC00696 United Kingdom Special Commissioners of Income Tax United Kingdom 30 Jun 2008 BAILII flag
LLP v Revenue & Customs [2008] UKSPC SPC00695 United Kingdom Special Commissioners of Income Tax United Kingdom 30 Jun 2008 BAILII flag
Andrew Wilson v Customs and Excise [2004] UKVAT(Excise) E00831 VAT & Duties Tribunals United Kingdom 29 Nov 2004 BAILII flag
R (Hoverspeed Ltd) v Customs and Excise Commissioners [2002] EWCA Civ 1804; [2003] 2 All ER 553; [2003] 2 WLR 950; [2002] All ER (D) 130; [2003] QB 1041 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Dec 2002 BAILII flag 60
Anstis v Department of Social Security [1999] FCA 1176; 94 FCR 421; 30 AAR 189; 59 ALD 706 Federal Court of Australia Australia - Commonwealth 27 Aug 1999 AustLII flag 2
National and Provincial Building Society v United Kingdom [1997] ECHR 87; (1998) 25 EHRR 127 European Court of Human Rights Europe 23 Oct 1997 BAILII flag 70
Dwyer v McGuire [1993] FamCA 82; (1993) 114 FLR 325; [1993] FLC 92-420; 17 Fam LR 42 Family Court of Australia Australia 1 Sep 1993 AustLII flag 72

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
- Statute Law Repeals: Twentieth Report [2015] EWLC 357 Law Commission United Kingdom 3 Jun 2015 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"The Five Phases of Co Taxation in New Zealand: 1840-2008" (2008) 14 Auckland University Law Review 150 Cho, Annie New Zealand circa 2008 NZLII flag 1
"Risky Business - Managing Sexual Harassment at Work" (2002) 11 Griffith Law Review 353 Charlesworth, Sara Australia circa 2002 AustLII flag 1
"Treaties: International Instruments - Unimcorporated by Domestic Legislation - Operation in Australian Law" (1996) 17 Australian Year Book of International Law 552 Editors Australia circa 1996 AustLII flag
"Treaties: Australian Implementing legislation - January 1991- July 1992" (1992) 14 Australian Year Book of International Law 577 Editors Australia circa 1992 AustLII flag
"Australian Legislation Concerning Matters of International Law 1992" (1992) 14 Australian Year Book of International Law 367 Editors Australia circa 1992 AustLII flag 1

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