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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
Acornwood LLP v HMRC [2014] UKFTT 416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2014 BAILII flag 9
Andrew Wilson v Customs and Excise [2004] UKVAT(Excise) E00831 VAT & Duties Tribunals United Kingdom 29 Nov 2004 BAILII flag
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
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
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
Davison and Robinson Ltd v Revenue and Customs (Tax) [2018] UKUT 437 United Kingdom Upper Tribunal United Kingdom 15 Jan 2019 BAILII flag 8
Dawson's (Wales) Ltd v Revenue and Customs [2019] UKUT 296 United Kingdom Upper Tribunal United Kingdom 4 Oct 2019 BAILII flag 9
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
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
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
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
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
Halcyon Films LLP v Revenue & Customs [2008] UKSPC SPC00696 United Kingdom Special Commissioners of Income Tax United Kingdom 30 Jun 2008 BAILII flag
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
HMRC v Lane [2015] UKFTT 423 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2015 BAILII flag 11
HMRC v Perfect [2017] UKUT 476 United Kingdom Upper Tribunal United Kingdom 8 Dec 2017 BAILII flag 14
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
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
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
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
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
LLP v Revenue & Customs [2008] UKSPC SPC00695 United Kingdom Special Commissioners of Income Tax United Kingdom 30 Jun 2008 BAILII flag
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
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
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
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
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
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
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
Zydelis v HMRC [2017] UKFTT 76 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2017 BAILII flag 1

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
"Risky Business - Managing Sexual Harassment at Work" (2002) 11 Griffith Law Review 353 Charlesworth, Sara Australia circa 2002 AustLII flag 1
"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
"Australian Legislation Concerning Matters of International Law 1992" (1992) 14 Australian Year Book of International Law 367 Editors Australia circa 1992 AustLII flag 1
"Treaties: Australian Implementing legislation - January 1991- July 1992" (1992) 14 Australian Year Book of International Law 577 Editors Australia circa 1992 AustLII flag
"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

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