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Ex parte Else   flag  119

[1993] QB 534
Law Reports, Queen's Bench
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
London Steam-Ship Owners' Mutual Insurance Association Ltd v The Kingdom of Spain M/T "PRESTIGE" (No 5) [2022] EWCA Civ 238 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Mar 2022 BAILII flag 1
Gallaher Ltd v HM Revenue [2020] UKUT 354 United Kingdom Upper Tribunal United Kingdom 11 Dec 2020 BAILII flag
Trucks-CA) [2020] EWCA Civ 1475 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Nov 2020 BAILII flag 4
MODSAF v International Military Services Ltd [2020] EWCA Civ 145; [2020] 1 WLR 1726 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Feb 2020 BAILII flag 3
Wilson v McNamara [2020] EWHC 98 (Ch) High Court of England and Wales United Kingdom - England and Wales 23 Jan 2020 BAILII flag 4
Re Stach [2020] NICA 4 Court of Appeal in Northern Ireland United Kingdom - Northern Ireland 10 Jan 2020 BAILII flag 9
Daimler AG v MOL (Europe Africa) Ltd [2019] EWHC 3197 (Comm) High Court of England and Wales United Kingdom - England and Wales 22 Nov 2019 BAILII flag 2
Orion Corporation v Secretary of State for Health and Social Care [2019] EWHC 689 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Mar 2019 BAILII flag 2
BAV-TMW Globaler Immobilienspezialfonds v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2019] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Feb 2019 BAILII flag
Canary Wharf (BP4) T1 Ltd v European Medicines Agency [2019] EWHC 335 (Ch); [2019] L & TR 14; [2019] EGLR 17 High Court of England and Wales United Kingdom - England and Wales 20 Feb 2019 BAILII flag 15
Commissioners for HM Revenue and Customs v Euro Trade & Finance Ltd (Tax) [2019] UKUT 23 United Kingdom Upper Tribunal United Kingdom 5 Feb 2019 BAILII flag 1
Davison and Robinson Ltd v Revenue and Customs (Tax) [2018] UKUT 437 United Kingdom Upper Tribunal United Kingdom 15 Jan 2019 BAILII flag 8
Warwickshire County Council v Halfords Autocentres Ltd [2018] EWHC 3007 (Admin) High Court of England and Wales United Kingdom - England and Wales 9 Nov 2018 BAILII flag 1
Wightman, Reclaiming Motion by Andy Wightman MSP Against Secretary of State for Exiting the European Union [2018] ScotCS CSIH_62 Scottish Court of Session United Kingdom - Scotland 21 Sep 2018 BAILII flag
Findlay v Revenue and Customs (Reference to Europe : Reference to Europe) [2018] UKFTT 217 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2018 BAILII flag
Emerald Supplies Ltd v British Airways Plc [2017] EWHC 2420 (Ch) High Court of England and Wales United Kingdom - England and Wales 4 Oct 2017 BAILII flag 1
BAT Industries PLC v Revenue and Customs (INCOME TAX/CORPORATION TAX : European law) [2017] UKFTT 558 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2017 BAILII flag 1
Learning Centre (Romford) Ltd v Revenue and Customs (VAT - EXEMPT SUPPLIES : Health and welfare) [2017] UKFTT 492 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2017 BAILII flag 3
Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs [2017] UKUT 137 United Kingdom Upper Tribunal United Kingdom 26 Apr 2017 BAILII flag 2
Park LLP v HMRC [2017] UKFTT 217 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2017 BAILII flag 3
John Muir Trust v The Scottish Ministers [2016] ScotCS CSIH_61 Scottish Court of Session United Kingdom - Scotland 22 Jul 2016 BAILII flag
Euro Trade and Finance Ltd [2016] UKFTT 279 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2016 BAILII flag 3
Pierhead Drinks Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2016] UKFTT 286 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2016 BAILII flag 1
Lounes [2016] EWHC 436 (Admin) High Court of England and Wales United Kingdom - England and Wales 8 Mar 2016 BAILII flag 3
Shields & Sons Partnership v Revenue & Customs [2016] UKUT 142 United Kingdom Upper Tribunal United Kingdom 6 Mar 2016 BAILII flag 2
R (AZ) v Secretary of State for the Home Department [2015] EWHC 3695 (Admin) High Court of England and Wales United Kingdom - England and Wales 18 Dec 2015 BAILII flag 3
Abbostley Golf Club [2015] UKFTT 662 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Dec 2015 BAILII flag 2
Western Sahara Campaign UK, R (on the application of) v HM Revenue and Customs [2015] EWHC 2898 (Admin) High Court of England and Wales United Kingdom - England and Wales 19 Oct 2015 BAILII flag 5
Tech 21 UK Ltd v Logitech Europe SA [2015] EWHC 2614 (Ch) High Court of England and Wales United Kingdom - England and Wales 15 Sep 2015 BAILII flag 2
Davis v Secretary of State for the Home Department [2015] EWHC 2092 (Admin) High Court of England and Wales United Kingdom - England and Wales 17 Jul 2015 BAILII flag 2
Vo (AP) v RH The Lord Wallace of Tankerness, QC, Advocate General for Scotland [2015] ScotCS CSOH_95 Scottish Court of Session United Kingdom - Scotland 16 Jul 2015 BAILII flag
Gibraltar Betting and Gaming Association Ltd, R (on the application of) v HM Revenue and Customs [2015] EWHC 1863 (Admin) High Court of England and Wales United Kingdom - England and Wales 14 Jul 2015 BAILII flag 1
Lord Advocate, Re an Order in Terms of Regulation 18 of The Civil Aviation (Investigation of Air Accidents and Incidents) Regulations 1996 [2015] ScotCS CSOH_80 Scottish Court of Session United Kingdom - Scotland 19 Jun 2015 BAILII flag
PricewaterhouseCoopers LLP v Revenue & Customs [2015] UKFTT 7 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2015 BAILII flag
Tzen Pacific Ltd v Innovest Ltd [2014] PGNC 110 National Court of Papua New Guinea Papua New Guinea 1 Aug 2014 PacLII flag
Taylor Wimpey PLC v Revenue & Customs [2014] UKFTT 575 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2014 BAILII flag 2
Delaney v Secretary of State for Transport [2014] EWHC 1785 (QB) High Court of England and Wales United Kingdom - England and Wales 3 Jun 2014 BAILII flag 4
Standard Chartered plc v Revenue and Customs Comrs [2014] UKFTT 316 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Mar 2014 BAILII flag 7
R (on the application of An Taisce) v Secretary of State for Energy and Climate Change [2013] EWHC 4161 (Admin) High Court of England and Wales United Kingdom - England and Wales 20 Dec 2013 BAILII flag 10
Bloy & Ireson v Motor Insurers' Bureau [2013] EWCA Civ 1543; [2014] Lloyds Rep IR 75 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Nov 2013 BAILII flag 4
Lim (EEA - dependency) [2013] UKUT 437 United Kingdom Upper Tribunal United Kingdom 7 Aug 2013 BAILII flag 35
R (Jaspers (Treburley) Ltd) v Food Standards Agency [2013] EWHC 1788 (Admin) High Court of England and Wales United Kingdom - England and Wales 28 Jun 2013 BAILII flag 3
Scotch Whisky Association , Re Judicial Review [2013] ScotCS CSOH_70 Scottish Court of Session United Kingdom - Scotland 3 May 2013 BAILII flag
JYZ, Re Judicial Review [2013] ScotCS CSIH_16 Scottish Court of Session United Kingdom - Scotland 12 Mar 2013 BAILII flag
McCarthy , R (On the Application of) v Secretary of State for the Home Department [2012] EWHC 3368 (Admin) High Court of England and Wales United Kingdom - England and Wales 28 Nov 2012 BAILII flag 2
MG (EU deportation - Article 28(3) - imprisonment) Portugal [2012] UKUT 268 United Kingdom Upper Tribunal United Kingdom 31 Aug 2012 BAILII flag 4
Merck Canada Inc v Sigma Pharmaceuticals Plc [2012] EWPCC 18 England and Wales Patents County Court United Kingdom - England and Wales 27 Apr 2012 BAILII flag 3
DEPFA Bank Plc v Provincia Di Pisa [2012] EWHC 687 (Comm) High Court of England and Wales United Kingdom - England and Wales 23 Mar 2012 BAILII flag 1
MA , R (on the application of) v Secretary of State for the Home Department [2011] EWCA Civ 1446 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Dec 2011 BAILII flag 4
Alarape and anr (Article 12 ECR 1612/68 Europe 10 Oct 2011 flag
John Wilkins (Motor Engineers) Ltd v HM Revenue & Customs [2011] EWCA Civ 429 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Apr 2011 BAILII flag
McGeogh, Re Judicial Review [2011] ScotCS CSOH_65 Scottish Court of Session United Kingdom - Scotland 8 Apr 2011 BAILII flag
Secretary of State for the Home Department v MR [2010] UKUT 449 United Kingdom Upper Tribunal United Kingdom 4 Feb 2011 BAILII flag 22
Grattan Plc v Revenue & Customs [2011] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jan 2011 BAILII flag 4
Everest Ltd v Revenue & Customs [2010] UKFTT 621 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2010 BAILII flag 6
UBS AG, London Branch v Kommunale Wasserwerke Leipzig GmbH [2010] EWHC 2566 (Comm) High Court of England and Wales United Kingdom - England and Wales 15 Oct 2010 BAILII flag 6
Morge v Hampshire County Council [2009] EWHC 2940 (Admin); [2010] Env LR 26 High Court of England and Wales United Kingdom - England and Wales 17 Nov 2009 BAILII flag 3
Koh Keng Guan v Pendakwa Raya - NO: B-05-23-2004 [2009] MYCA 20 Court of Appeal of Malaysia Malaysia 20 Jul 2009 AsianLII flag
Motorola Ltd v Revenue & Customs [2009] UKFTT 123 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2009 BAILII flag
FJ Chalke Ltd v Revenue and Customs Commissioners [2009] EWHC 952 (Ch); [2009] BVC 486 High Court of England and Wales United Kingdom - England and Wales 8 May 2009 BAILII flag 14
AES Kilroot Power Ltd, Re Application for Judicial Review [2008] NIQB 62 High Court of Justice in Northern Ireland - Queens Bench United Kingdom - Northern Ireland 6 Jun 2008 BAILII flag
SPCM SA , R (on the application of) v Secretary of State for Environment, Food & Rural Affairs Rev 1 [2007] EWHC 2610 (Admin) High Court of England and Wales United Kingdom - England and Wales 11 Oct 2007 BAILII flag 2
Jani-King (GB) Ltd v Pula Enterprises Ltd [2007] EWCA Civ 620; [2007] All ER (D) 355; [2008] 1 All ER (Comm) 451; [2008] IP & T 46 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jun 2007 BAILII flag 5
Royal Bank Of Scotland Group Plc v HM Revenue & Customs [2007] ScotCS CSIH_15 Scottish Court of Session United Kingdom - Scotland 21 Feb 2007 BAILII flag
HM Revenue & Customs v Empowerment Enterprises Ltd [2006] ScotCS CSIH_46 Scottish Court of Session United Kingdom - Scotland 11 Oct 2006 BAILII flag
Horvath, R (on the application of) v Secretary of State For the Environment, Food & Rural Affairs [2006] EWHC 1833 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Jul 2006 BAILII flag 1
Synthon BV, R (on the application of) v The Licensing Authority [2006] EWHC 1759 (Admin) High Court of England and Wales United Kingdom - England and Wales 13 Jul 2006 BAILII flag 1
R (Edwards) v Environment Agency [2006] EWCA Civ 877; [2007] Env LR 9 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Jul 2006 BAILII flag 25
MK v Secretary of State for the Home Department [2006] UKSIAC 29/2004 United Kingdom Special Immigrations Appeals Commission United Kingdom 19 May 2006 BAILII flag 1
LB and MB (dependants of absent Community nationals) Colombia [2006] UKAIT 00015 United Kingdom Asylum and Immigration Tribunal United Kingdom 9 Feb 2006 BAILII flag 1
Northern Foods Plc v The Department for Environment, Food and Rural Affairs [2005] EWHC 2971 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Dec 2005 BAILII flag 1
Foulser v HM Inspector of Taxes [2005] EWHC 2958 (Ch) High Court of England and Wales United Kingdom - England and Wales 20 Dec 2005 BAILII flag 2
Ozturk v Secretary of State for the Home Department [2005] EWHC 1433 (Admin) High Court of England and Wales United Kingdom - England and Wales 6 Jul 2005 BAILII flag 1
R (Noble Organisation Ltd) v Thanet DC [2005] EWCA Civ 782; [2006] Env LR 8 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jun 2005 BAILII flag 12
Viking Line v International Transport Workers Federation [2005] EWHC 1222 (Comm) High Court of England and Wales United Kingdom - England and Wales 16 Jun 2005 BAILII flag 3
Stanley House Logistics v Customs and Excise [2005] UKVAT(Customs) C00193 United Kingdom VAT & Duties Tribunals (Customs) United Kingdom 25 Apr 2005 BAILII flag
R (exp Federation of Technological Industries) v Customs and Excise Commissioners [2004] EWCA Civ 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jul 2004 BAILII flag 5
R (on the application of Federation of Technological Industries) v Customs and Excise Commissioners [2004] EWHC 254 (Admin); [2004] STI 441 High Court of England and Wales United Kingdom - England and Wales 18 Feb 2004 BAILII flag 4
Unitymark Ltd , R (on the application of) v Department of Environment, Food & Rural Affairs [2003] EWHC 2748 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Nov 2003 BAILII flag 1
Tum , R (on the application of) v Secretary of State for the Home Department [2003] EWHC 2745 (Admin) High Court of England and Wales United Kingdom - England and Wales 19 Nov 2003 BAILII flag 1
Tigana Ltd v Decoro [2003] EWHC 23 (QB) High Court of England and Wales United Kingdom - England and Wales 3 Feb 2003 BAILII flag 4
Centralan Property Ltd v Commissioners of Customs & Excise [2003] EWHC 44 (Ch) High Court of England and Wales United Kingdom - England and Wales 23 Jan 2003 BAILII flag 1
A v Secretary of State [2002] EWCA Civ 1008 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Jul 2002 BAILII flag 3
R (Professional Contractors Group & Others) v IRC [2001] EWCA Civ 1945; 74 Tax Cas 393 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2001 BAILII flag 25
Littlewoods Organisation plc [2001] EWCA Civ 1542; [2001] BTC 5608; (2001) 98 LSG 36 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Oct 2001 BAILII flag 16
Customs & Excise v Barclays Bank Plc [2001] EWCA Civ 1513; [2001] BVC 606; [2001] BTC 5531 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Oct 2001 BAILII flag 3
PSL Freight Ltd v Commissioners of Customs and Excise [2001] EWHC Ch 6 High Court of England and Wales United Kingdom - England and Wales 31 Jul 2001 BAILII flag 1
British Horseracing Board Ltd v William Hill Organisation Ltd [2001] EWCA Civ 1268; [2001] All ER (D) 431; (2001) 24 IPD 24059; [2002] Masons CLR 1 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jul 2001 BAILII flag 5
Ralton v Havering College of Further and Higher Education [2001] UKEAT 660_00_2706; [2001] IRLR 738 Employment Appeals Tribunal United Kingdom 27 Jun 2001 BAILII flag 5
Customs & Excise v First Choice Holidays Plc [2001] EWCA Civ 308 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Mar 2001 BAILII flag 1
Trinity Mirror plc v Commissioners of Customs and Excise [2001] EWCA Civ 65; [2001] BVC 167; [2001] BTC 5092 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jan 2001 BAILII flag 10
Alba Radio Ltd , R (On The Application Of) v Department Of Trade & Industry [2000] EWHC Admin 423 High Court of England and Wales United Kingdom - England and Wales 30 Nov 2000 BAILII flag
Thomas, In the Matter of [2000] NIEHC 39 Northern Ireland High Court United Kingdom - Northen Ireland 30 Sep 2000 BAILII flag
Thomas, In the Matter of [2000] NIQB 39 High Court of Justice in Northern Ireland - Queens Bench United Kingdom - Northern Ireland 30 Sep 2000 BAILII flag
Three Rivers District Council v Governor and Co of the Bank of England [2000] UKHL 33; [2000] 2 WLR 1220; [2000] 3 All ER 1 House of Lords United Kingdom 18 May 2000 BAILII flag 57
Bowden v Tuffnells Parcels Express Ltd [2000] UKEAT 622_99_0604; [2000] IRLR 560 Employment Appeals Tribunal United Kingdom 6 Apr 2000 BAILII flag
Royal Society For The Protection Of Birds & The Wildfowl & Wetlands Trust Ltd, Re Application for Judicial Review [1999] ScotCS 239 Scottish Court of Session United Kingdom - Scotland 14 Oct 1999 BAILII flag
Booker Aquaculture Ltd v Secretary Of State For Scotland, Re Application For Judicial Review [1999] ScotCS 189 Scottish Court of Session United Kingdom - Scotland 12 Aug 1999 BAILII flag
Optident Ltd v Secretary Of State For Trade & Industry [1999] EWCA Civ 1737 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Jul 1999 BAILII flag
Queen v Secretary of State for Environment Transport and Regions Ex parte International Air Transport Association [1999] EWHC Admin 333 High Court of England and Wales United Kingdom - England and Wales 21 Apr 1999 BAILII flag
R and Secretary of State for Home Department Ex Parte Hoverspeed [1999] EWHC Admin 95 High Court of England and Wales United Kingdom - England and Wales 2 Feb 1999 BAILII flag
Trent Taverns Ltd v Sykes [1999] EWCA Civ 643 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Jan 1999 BAILII flag
Pearce v OVE ARUP Partnership Ltd [1999] EWCA Civ 625 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jan 1999 BAILII flag
Astonquest Ltd, R (on the application of) v Ministry Of Agriculture, Fisheries & Food [1999] EWCA Civ 570 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Jan 1999 BAILII flag
Secretary of State for Home Department Ex Parte Manjit Kaur, R v [1998] EWHC Admin 1136 High Court of England and Wales United Kingdom - England and Wales 11 Dec 1998 BAILII flag
Robert Jardine v Procurator Fiscal, Hamilton [1998] ScotHC 15 Scottish High Court of Justiciary United Kingdom - Scotland 13 Nov 1998 BAILII flag
Secretary of State for Environment, Transport and Regions Ex Parte International Air Transport Association, R v [1998] EWHC Admin 1052 High Court of England and Wales United Kingdom - England and Wales 6 Nov 1998 BAILII flag
Ingmar GB Ltd v Eaton Leonard Technologies Inc [1998] EWCA Civ 1366 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jul 1998 BAILII flag
Commissioners of Customs and Excise v Anchor Foods, Ltd [1998] EWHC Admin 674; [1999] V & DR 425 High Court of England and Wales United Kingdom - England and Wales 26 Jun 1998 BAILII flag 2
Her Majesty's Treasury; Commissioners of Customs and Excise and Attorney General Ex Parte Shepherd Neame Ltd, R v [1998] EWHC Admin 43 High Court of England and Wales United Kingdom - England and Wales 21 Jan 1998 BAILII flag
Harries v Barclays Bank PLC [1997] EWCA Civ 2115 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Jul 1997 BAILII flag
Institute of Chartered Accountants v HM Customs and Excise [1997] EWCA Civ 1705 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 May 1997 BAILII flag
Institute of Chartered Accountants v HM Customs and Excise [1997] EWCA Civ 1706 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 May 1997 BAILII flag
Secretary of State for Environment Ministry of Agriculture Fisheries & Food Ex Parte Harry Auger Standley & Others and Ex Parte David George Metson Bsc , R v [1997] EWHC Admin 444 High Court of England and Wales United Kingdom - England and Wales 7 May 1997 BAILII flag
R v Secretary of State for Defence Ex Parter Terence Perkins [1997] EWHC Admin 267 High Court of England and Wales United Kingdom - England and Wales 13 Mar 1997 BAILII flag
Lenzing AG's European Patent (UK) [1996] EWHC Admin 390; [1997] RPC 245 High Court of England and Wales United Kingdom - England and Wales 20 Dec 1996 BAILII flag 8
Levez v TH Jennings (Harlow Pools) Ltd [1996] UKEAT 812_96_0611 Employment Appeals Tribunal United Kingdom 6 Nov 1996 BAILII flag
Levez v T H Jennings (Harlow Pools) Ltd [1996] UKEAT 812_96_1110 Employment Appeals Tribunal United Kingdom 11 Oct 1996 BAILII flag
Rastall v Midlands Electricity Plc [1995] UKEAT 627_93_0906 Employment Appeals Tribunal United Kingdom 9 Jun 1995 BAILII flag

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