R (Rowe) v Revenue and Customs Commissioners, and R (Vital Nut) v Revenue and Customs Commissioners 17

[2017] EWCA Civ 2105; [2018] 1 WLR 3039

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

12th December, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Exclusive Promotions Ltd v Commissioners for His Majesty's Revenue and Customs	[2023] UKUT 269	United Kingdom Upper Tribunal	United Kingdom	9 Nov 2023	BAILII
Revenue & Customs v Walsh	[2023] EWHC 2213 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	13 Sep 2023	BAILII	1
William Archer v HMRC	[2023] EWCA Civ 626	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Jun 2023	BAILII	10
Ocean Choice International Ltd v Revenue and Customs (CUSTOMS DUTY - special procedure - end-use authorisation)	[2023] UKFTT 289	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Mar 2023	BAILII
RELIABLE SHIPPING Ltd v Revenue & Customs (EXCISE DUTY - hardship applications - security not payment - whether Ferrazzini binding - yes)	[2023] UKFTT 45	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2023	BAILII
Exclusive Promotions Ltd v Revenue & Customs (Income Tax and National Insurance - Apns - penalties and surcharges	[2022] UKFTT 103	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Mar 2022	BAILII	2
Sheiling Properties Ltd v Revenue And Customs	[2021] EWCA Civ 1425; [2022] 1 WLR 1298	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Oct 2021	BAILII	1
R (Mitchell) v Revenue and Customs Commissioners	[2020] EWHC 3489 (Admin); [2021] 1 WLR 1427	High Court of England and Wales	United Kingdom - England and Wales	17 Dec 2020	BAILII	2
Beadle v HMRC	[2020] EWCA Civ 562; [2021] 1 All ER 237	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Apr 2020	BAILII	15
Mark Reid 2) Simon Emblin v Revenue and Customs	[2020] UKUT 61	United Kingdom Upper Tribunal	United Kingdom	3 Mar 2020	BAILII
R (Locke) v Revenue and Customs Comrs	[2019] EWCA Civ 1909; [2020] 1 All ER 459	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Nov 2019	BAILII	2
HMRC v Goldsmith	[2019] UKUT 325	United Kingdom Upper Tribunal	United Kingdom	4 Nov 2019	BAILII	6
R (on the application of Archer) v Revenue and Customs Commissioners	[2019] EWCA Civ 1021; [2020] 1 All ER 716; [2019] 1 WLR 6355	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jun 2019	BAILII	14
Hannah Armstrong v HMRC	[2018] UKFTT 404	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Jul 2018	BAILII	3
R (Haworth) v Commissioners for HM Customs and Revenue	[2018] EWHC 1271 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	23 May 2018	BAILII	10
Sharya UK Ltd v Revenue and Customs (CUSTOMS DUTY : Other)	[2018] UKFTT 72	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2018	BAILII
Trent Personnel Ltd v Revenue and Customs (National Insurance Contributions : Other)	[2018] UKFTT 41	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Feb 2018	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
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	13
R (on the application of Derry) v HMRC	[2017] EWCA Civ 435	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Jun 2017	BAILII	2
(P) v Secretary of State for the Home Department	[2017] EWCA Civ 321; [2017] 2 Cr App R 12	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 May 2017	BAILII	9
Walapu v HMRC	[2016] EWHC 658	High Court of England and Wales	United Kingdom - England and Wales	circa 2016	BAILII	2
R (oao Vital Nut) v HMRC	[2016] EWHC 1797	High Court of England and Wales	United Kingdom - England and Wales	circa 2016	BAILII	2
R (on application of APVCO 19 Ltd) v HMRC	[2015] EWCA Civ 648	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jun 2015	BAILII	18
Allan v HMRC	[2015] UKUT 16	United Kingdom Upper Tribunal	United Kingdom	23 Jan 2015	BAILII	3
Rowe v HMRC	[2015] EWHC 2293	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII	5
R (T) v Chief Constable of Greater Manchester Police	[2014] UKSC 35; [2015] AC 49; [2014] 2 WLR 96	United Kingdom Supreme Court	United Kingdom	18 Jun 2014	BAILII	72
De Silva v Revenue And Customs	[2014] UKUT 170	United Kingdom Upper Tribunal	United Kingdom	15 Apr 2014	BAILII	6
Bank Mellat v HM Treasury (No 2)	[2014] AC 700		United Kingdom	circa 2014	LexisNexis / Westlaw	245
HMRC v Cotter	[2013] UKSC 69; [2013] 1 WLR 3514	United Kingdom Supreme Court	United Kingdom	6 Nov 2013	BAILII	40
R Sz v Hungary	[2013] ECHR 41838/11	European Court of Human Rights	Europe	circa 2013	BAILII	4
AXA General Insurance Ltd v HM Advocate	[2011] UKSC 46; [2012] 1 AC 868; [2011] SLT 1061; [2011] 3 WLR 871; 122 BMLR 149; [2011] SC 662; [2011] All ER (D) 101	United Kingdom Supreme Court	United Kingdom	12 Oct 2011	BAILII	152
R (Huitson) v HMRC	[2011] EWCA Civ 893; [2012] QB 489	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jul 2011	BAILII	16
Kingdom	(2008) 46 EHRR 1083	European Court of Human Rights	Europe	circa 2008		5
Kopecky v Slovakia	[2004] ECHR 446; (2005) 41 EHRR 43	European Court of Human Rights	Europe	28 Sep 2004	BAILII	29
Wilson v First County Trust	[2004] 1 AC 430		United Kingdom	circa 2004	LexisNexis / Westlaw	1
R v Montila	[2004] EWCA Civ 55; [2005] QB 37; [2005] 1 All ER 113; [2004] 1 WLR 3141; [2004] All ER (D) 386; [2004] LGR 696	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2004	BAILII	294
Runa Begum v Tower Hamlets London Borough Council	[2003] UKHL 5; [2003] 2 AC 430; [2003] 1 All ER 731; [2003] All ER (D) 191; 14 BHRC 400; [2003] ACD 41; [2003] 2 WLR 388; [2003] HRLR 16; [2003] UKHRR 419; [2003] Hous LR 20	House of Lords	United Kingdom - Scotland	13 Feb 2003	BAILII	227
Gasus Dosier v Netherlands	[1995] ECHR 7; (1995) 20 EHRR 403	European Court of Human Rights	Europe	23 Feb 1995	BAILII	57
Hentrich v France	[1994] ECHR 29; (1994) 18 EHRR 440	European Court of Human Rights	Europe	22 Sep 1994	BAILII	26
Bendenoun v France	[1994] ECHR 7; (1994) 18 EHRR 54	European Court of Human Rights	Europe	24 Feb 1994	BAILII	24
R v Home Department State Secretary; Ex parte Doody	[1993] UKHL 8; [1994] 1 AC 531; [1993] 3 All ER 92; [1993] 3 WLR 154	House of Lords	United Kingdom	24 Jun 1993	BAILII	840
Lithgow v United Kingdom	[1986] ECHR 8; (1986) 8 EHRR 329	European Court of Human Rights	Europe	8 Jul 1986	BAILII	65
James v United Kingdom	[1986] ECHR 2; (1986) 8 EHRR 123	European Court of Human Rights	Europe	21 Feb 1986	BAILII	270
Sunday Times v United Kingdom	[1979] ECHR 1; (1979-80) 2 EHRR 245; (1979) 58 ILR 491	European Court of Human Rights	Europe	26 Apr 1979	BAILII	340
McInnes v Onslow-Fane	[1978] 3 All ER 211; [1978] 1 WLR 1520		United Kingdom	circa 1978	LexisNexis	130
Wiseman v Borneman	[1971] AC 297; [1971] 3 All ER 275		United Kingdom	circa 1971	LexisNexis / Westlaw	295
British Oxygen Co Ltd v Minister of Technology	[1970] UKHL 4; [1971] AC 610; [1970] 3 All ER 165	House of Lords	United Kingdom	15 Jul 1970	BAILII	448

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