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Continental Cash & Carry Ltd v Revenue & Customs   flag  1

[2022] UKFTT 49
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
10th February, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HARE WINES Ltd v Revenue & Customs (EXCISE DUTY -- Approval to carry on a controlled activity Alcoholic Liquor Duties Act 1979, s 88C) [2022] UKFTT 176 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jun 2022 BAILII flag 1

Legislation Cited

Legislation Name Provision
Rules (Qld)
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
DHL Air Ltd v Revenue And Customs (PROCEDURE - application by HMRC to admit new witness evidence and amend their statement of case) [2021] UKFTT 215 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jun 2021 BAILII flag 1
Prospect Origin Ltd v Revenue and Customs [2021] UKUT 51 United Kingdom Upper Tribunal United Kingdom 12 Mar 2021 BAILII flag 1
Casa Di Vini Ltd v Revenue & Customs (EXCISE DUTIES - refusal of approval under the Alcohol Wholesaler Registration Scheme) [2021] UKFTT 11 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2021 BAILII flag 3
BPF Tanks Ltd v Revenue & Customs (VAT - SECURITY- REQUIREMENT FOR : Vat - security- requirement for) [2019] UKFTT 621 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Oct 2019 BAILII flag 1
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 flag 20
R (oao Haworth) v HMRC [2019] EWCA Civ 747; [2019] 1 WLR 4708 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 May 2019 BAILII flag 6
HMRC v Behzad Fuels (UK) Ltd [2019] EWCA Civ 319 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Mar 2019 BAILII flag 10
Whittalls Wines Ltd v HMRC [2018] UKFTT 36 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Feb 2018 BAILII flag 1
Behzad Fuels v HMRC [2017] UKUT 321 United Kingdom Upper Tribunal United Kingdom 8 Aug 2017 BAILII flag 4
Corbelli Wines v HMRC [2017] UKFTT 615 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2017 BAILII flag 6
Safe Cellars Ltd v HMRC [2017] UKFTT 78 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jan 2017 BAILII flag 8
R (Ace Drinks Ltd) v Revenue and Customs [2016] UKUT 124 United Kingdom Upper Tribunal United Kingdom 14 Mar 2016 BAILII flag 3
Bank Mellat v HM Treasury (No 2) [2013] UKSC 38; [2014] 1 AC 700 United Kingdom Supreme Court United Kingdom 19 Jun 2013 BAILII flag 76
Birkett v DEFRA [2011] EWCA Civ 1606; [2012] Env LR 24 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2011 BAILII flag 30
Re Mumtaz Properties Ltd [2011] EWCA Civ 610; [2012] 2 BCLC 109 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 May 2011 BAILII flag 96
North Somerset DC v Honda Motor Europe Ltd [2010] EWHC 1505 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 2
R v Soneji [2005] UKHL 49; [2006] 1 AC 340; [2005] 4 All ER 321; [2005] All ER (D) 294; [2006] 2 Cr App R 20; [2006] Crim LR 167; [2005] HL 49; [2006] 1 Cr App R (S) 79; [2006] Cr App R (S) 430; [2005] 3 WLR 303 House of Lords United Kingdom 21 Jul 2005 BAILII flag 279
Gora v Customs and Excise Commissioners [2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2003 BAILII flag 200
R v Secretary of State for Social Services, Ex parte Wellcome Foundation Ltd (1987) 1 WLR 1166 United Kingdom circa 1987 LexisNexis / Westlaw flag 8
Customs & Excise Commissioners v J H Corbitt (Numismatists) Ltd [1981] AC 22; [1980] 2 All ER 72 United Kingdom circa 1981 LexisNexis / Westlaw flag 75
(No 2) [2004] 1 WLR 1953 United Kingdom circa 1953 LexisNexis / Westlaw flag 529

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