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Corbelli Wines v HMRC     6

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Elphysic Ltd v Revenue And Customs (VAT / NIC - Mini-umbrella companies (MUCs))	[2024] UKFTT 291	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Mar 2024	BAILII
Drinks and Food UK Ltd v HMRC	[2023] UKFTT 979	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Nov 2023	BAILII		2
S & B DISTRIBUTION Ltd v Revenue & Customs (EXCISE DUTY - confiscation of wine - restoration refused)	[2022] UKFTT 448	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2022	BAILII
Continental Cash & Carry Ltd v Revenue & Customs	[2022] UKFTT 49	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2022	BAILII		1
Harp Wines & Spirits Ltd v Revenue & Customs (Excise duty - appeal against HMRC's decision to refuse approval for registration as a wholesaler of alcohol)	[2021] UKFTT 192	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 May 2021	BAILII
HMRC v Smart Price Midlands Ltd	[2019] EWCA Civ 841; [2019] 1 WLR 5070	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 May 2019	BAILII		20

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
OWD Ltd (t/a Birmingham Cash and Carry) v Revenue and Customs (PROCEDURE : Other)	[2017] UKFTT 411	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 May 2017	BAILII		2
Coulter v HMRC	[2017] UKFTT 377	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Apr 2017	BAILII		1
MOTO Transport SP Z OO v Director of Border Revenue	[2016] UKFTT 719	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Oct 2016	BAILII		2
R (Ace Drinks Ltd) v Revenue and Customs	[2016] UKUT 124	United Kingdom Upper Tribunal	United Kingdom	14 Mar 2016	BAILII		3
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
Nutro UK Ltd v HMRC	[2014] UKFTT 971	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Oct 2014	BAILII		7
Prest v Petrodel Resources Ltd	[2013] UKSC 34; [2013] 2 AC 415; [2013] 4 All ER 673; [2013] 3 WLR 1; [2013] BCC 57	United Kingdom Supreme Court	United Kingdom	12 Jun 2013	BAILII		422
First Class Communications Ltd v Revenue & Customs	[2013] UKFTT 90	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jan 2013	BAILII		6
R (Mackenzie) v Secretary of State for Justice	[2009] EWCA Civ 669	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Jul 2009	BAILII		4
Naraynsingh v Commissioner of Police (Trinidad and Tobago)	[2003] UKPC 20	Privy Council	United Kingdom	20 Apr 2004	BAILII		5
Teinaz v Wandsworth London Borough Council	[2002] EWCA Civ 1040; [2002] IRLR 721; [2002] ICR 1471; [2002] Emp LR 1107; [2002] Times 21	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Jul 2002	BAILII		106
R v Wellingborough Magistrates Court, ex parte Francois	[1994] JP 813		United Kingdom	circa 1994			1
R v Secretary of State for the Home Department, ex p Ajayi v Anor	[1994] EWHC 5	High Court of England and Wales	United Kingdom - England and Wales	circa 1994	BAILII
R v Broadcasting Complaints Commission; Ex parte Owen	[1985] QB 1153; [1985] 2 All ER 522; [1985] 2 WLR 1025		United Kingdom	circa 1985	LexisNexis / Westlaw		41
Customs and Excise Commissioners v J H Corbitt (Numismatists  ) Ltd	[1980] 2 WLR 753		United Kingdom	circa 1980	LexisNexis / Westlaw		22
Secretary of State for Education and Science v Tameside Metropolitan Borough Council	[1976] UKHL 6; [1977] AC 1014; [1976] 3 All ER 665; [1976] 3 WLR 641; 7 Page 16; 75 LGR 190	House of Lords	United Kingdom	21 Oct 1976	BAILII		878