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R (Hoverspeed Ltd) v Customs and Excise Commissioners   flag  60

[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
10th December, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Hardingham v Chief Executive Officer, Department for Child Protection [2011] WASC 86 Supreme Court of Western Australia Australia - Western Australia 31 Mar 2011 AustLII flag 14
Secretary of State for the Home Department v Tuncel [2012] EWHC 402 (Admin); [2012] 1 WLR 3355 High Court of England and Wales United Kingdom - England and Wales 28 Feb 2012 BAILII flag 3
Pash v Director of Border Revenue [2013] UKFTT 100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Feb 2013 BAILII flag 2
Clayton, R (on the application of) v The Director of Border Revenue [2020] EWHC 1729 (Admin) High Court of England and Wales United Kingdom - England and Wales 10 Mar 2020 BAILII flag 1
Campbell v Bromley Magistrates' Court [2017] EWCA Civ 1161 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2017 BAILII flag 1
Powell v Revenue & Customs [2005] UKVAT(Excise) E00900 VAT & Duties Tribunals United Kingdom 18 Aug 2005 BAILII flag 1
Smith v Revenue & Customs [2005] UKVAT(Excise) E00896 VAT & Duties Tribunals United Kingdom 12 Jul 2005 BAILII flag 1
Switzer v Customs & Excise [2003] UKVAT(Excise) E00561 VAT & Duties Tribunals United Kingdom 19 Dec 2003 BAILII flag 1
Grayston v Director of Border Revenue (Excise duty - seizure and condemnation of vehicle) [2019] UKFTT 570 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 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
Barr v HM Customs & Excise [2008] NIQB 131 High Court of Justice in Northern Ireland - Queens Bench United Kingdom - Northern Ireland 23 Oct 2008 BAILII flag
McKittrick v Customs and Excise [2006] NICA 19 Court of Appeal in Northern Ireland United Kingdom - Northern Ireland 9 May 2006 BAILII flag
Cummins v Revenue and Customs [2005] UKVAT(Excise) E00943 VAT & Duties Tribunals United Kingdom 19 Dec 2005 BAILII flag
Griffiths v Customs and Excise [2005] UKVAT(Excise) E00877 VAT & Duties Tribunals United Kingdom 5 Apr 2005 BAILII flag
Collins v Customs and Excise [2005] UKVAT(Excise) E00870 VAT & Duties Tribunals United Kingdom 22 Mar 2005 BAILII flag
Wadsworth v Customs and Excise [2005] UKVAT(Excise) E00855 VAT & Duties Tribunals United Kingdom 24 Feb 2005 BAILII flag
Drennan v Customs and Excise [2004] UKVAT(Excise) E00838 VAT & Duties Tribunals United Kingdom 9 Dec 2004 BAILII flag
Wilkes v Customs and Excise [2004] UKVAT(Excise) E00824 VAT & Duties Tribunals United Kingdom 11 Nov 2004 BAILII flag
Susan Moss v Customs and Excise [2004] UKVAT(Excise) E00819 VAT & Duties Tribunals United Kingdom 3 Nov 2004 BAILII flag
Duggan v Customs and Excise [2004] UKVAT(Excise) E00796 VAT & Duties Tribunals United Kingdom 8 Oct 2004 BAILII flag
Blair v Customs and Excise [2004] UKVAT(Excise) E00790 VAT & Duties Tribunals United Kingdom 8 Sep 2004 BAILII flag
Dunbar v Customs and Excise [2004] UKVAT(Excise) E00792 VAT & Duties Tribunals United Kingdom 8 Sep 2004 BAILII flag
Barot v Customs and Excise [2004] UKVAT(Excise) E00783 VAT & Duties Tribunals United Kingdom 20 Aug 2004 BAILII flag
Woodhouse v Customs and Excise [2004] UKVAT(Excise) E00776 VAT & Duties Tribunals United Kingdom 13 Aug 2004 BAILII flag
Whittern v Customs and Excise [2004] UKVAT(Excise) E00765 VAT & Duties Tribunals United Kingdom 16 Jul 2004 BAILII flag
Irlam v Customs and Excise [2004] UKVAT(Excise) E00757 VAT & Duties Tribunals United Kingdom 6 Jul 2004 BAILII flag
Paul Alan Harvie v Customs and Excise [2004] UKVAT(Excise) E00727 VAT & Duties Tribunals United Kingdom 27 May 2004 BAILII flag
Jane Day and Lee Faiers v Customs and Excise [2004] UKVAT(Excise) E00728 VAT & Duties Tribunals United Kingdom 24 May 2004 BAILII flag
Sharon Towers and Simon Towers v Customs and Excise [2004] UKVAT(Excise) E00723 VAT & Duties Tribunals United Kingdom 21 May 2004 BAILII flag
Henry Drennan v Customs and Excise [2004] UKVAT(Excise) E00703 VAT & Duties Tribunals United Kingdom 23 Apr 2004 BAILII flag
Bennett v Customs & Excise [2004] UKVAT(Excise) E00675 VAT & Duties Tribunals United Kingdom 9 Mar 2004 BAILII flag
Crow v Customs & Excise [2004] UKVAT(Excise) E00660 VAT & Duties Tribunals United Kingdom 5 Mar 2004 BAILII flag
Smith v Customs and Excise [2004] UKVAT(Excise) E00618 VAT & Duties Tribunals United Kingdom 21 Feb 2004 BAILII flag
Flatman v Customs and Excise [2004] UKVAT(Excise) E00633 VAT & Duties Tribunals United Kingdom 20 Feb 2004 BAILII flag
Walter Arnold v Customs and Excise [2004] UKVAT(Excise) E00624 VAT & Duties Tribunals United Kingdom 27 Jan 2004 BAILII flag
Lovell v Customs and Excise [2004] UKVAT(Excise) E00623 VAT & Duties Tribunals United Kingdom 27 Jan 2004 BAILII flag
Brady v Customs & Excise [2004] UKVAT(Excise) E00622 VAT & Duties Tribunals United Kingdom 27 Jan 2004 BAILII flag
Marsh v Customs and Excise [2004] UKVAT(Excise) E00625 VAT & Duties Tribunals United Kingdom 27 Jan 2004 BAILII flag
Kilbane v Customs and Excise [2004] UKVAT(Excise) E00607 VAT & Duties Tribunals United Kingdom 21 Jan 2004 BAILII flag
Udris v Customs & Excise [2003] UKVAT(Excise) E00595 VAT & Duties Tribunals United Kingdom 19 Dec 2003 BAILII flag
Upton v Customs & Excise [2003] UKVAT(Excise) E00597 VAT & Duties Tribunals United Kingdom 19 Dec 2003 BAILII flag
Groves v Customs & Excise [2003] UKVAT(Excise) E00572 VAT & Duties Tribunals United Kingdom 8 Dec 2003 BAILII flag
Entwistle v Customs & Excise [2003] UKVAT(Excise) E00556 VAT & Duties Tribunals United Kingdom 27 Nov 2003 BAILII flag
Stallard v Customs & Excise [2003] UKVAT(Excise) E00579 VAT & Duties Tribunals United Kingdom 21 Nov 2003 BAILII flag
Armatige v Customs & Excise [2003] UKVAT(Excise) E00551 VAT & Duties Tribunals United Kingdom 21 Nov 2003 BAILII flag
Griffiths v Customs & Excise [2003] UKVAT(Excise) E00541 VAT & Duties Tribunals United Kingdom 12 Nov 2003 BAILII flag
Dickens v Customs & Excise [2003] UKVAT(Excise) E00539 VAT & Duties Tribunals United Kingdom 11 Nov 2003 BAILII flag
Smith v Customs & Excise [2003] UKVAT(Excise) E00535 VAT & Duties Tribunals United Kingdom 11 Nov 2003 BAILII flag
Hill v Customs and Evcise [2003] UKVAT(Excise) E00526 VAT & Duties Tribunals United Kingdom 31 Oct 2003 BAILII flag
Murphy v Customs & Excise [2003] UKVAT(Excise) E00521 VAT & Duties Tribunals United Kingdom 20 Oct 2003 BAILII flag
Shaw v Customs & Excise [2003] UKVAT(Excise) E00508 VAT & Duties Tribunals United Kingdom 15 Oct 2003 BAILII flag
Fraser v Customs & Excise [2003] UKVAT(Excise) E00502 VAT & Duties Tribunals United Kingdom 2 Oct 2003 BAILII flag
Nattrass v Customs & Excise [2003] UKVAT(Excise) E00488 VAT & Duties Tribunals United Kingdom 29 Aug 2003 BAILII flag
Chamberlin v Customs & Excise [2003] UKVAT(Excise) E00483 VAT & Duties Tribunals United Kingdom 27 Aug 2003 BAILII flag
More v Customs & Excise [2003] UKVAT(Excise) E00478 VAT & Duties Tribunals United Kingdom 14 Aug 2003 BAILII flag
Manolis v Customs & Excise [2003] UKVAT(Excise) E00477 VAT & Duties Tribunals United Kingdom 14 Aug 2003 BAILII flag
McEvoy v Customs & Excise [2003] UKVAT(Excise) E00474 VAT & Duties Tribunals United Kingdom 13 Aug 2003 BAILII flag
Eatock v Customs & Excise [2003] UKVAT(Excise) E00464 VAT & Duties Tribunals United Kingdom 4 Aug 2003 BAILII flag
Lamb v Customs & Excise [2003] UKVAT(Excise) E00462 VAT & Duties Tribunals United Kingdom 30 Jul 2003 BAILII flag
Mr S Ramsden v Customs and Excise [2003] UKVAT(Excise) E00437 VAT & Duties Tribunals United Kingdom 25 Jun 2003 BAILII flag
Pratt v Customs & Excise [2003] UKVAT(Excise) E00444 VAT & Duties Tribunals United Kingdom 25 Jun 2003 BAILII flag
Williams v Customs and Excise [2003] UKVAT(Excise) E00418 VAT & Duties Tribunals United Kingdom 16 May 2003 BAILII flag
Weston v Customs and Excise [2003] UKVAT(Excise) E00413 VAT & Duties Tribunals United Kingdom 15 May 2003 BAILII flag
Liam Julian Delany v Customs and Excise [2003] UKVAT(Excise) E00412 VAT & Duties Tribunals United Kingdom 12 May 2003 BAILII flag
Peter John Dumphy v Customs and Excise [2003] UKVAT(Excise) E00404 VAT & Duties Tribunals United Kingdom 22 Apr 2003 BAILII flag
Whatnell v Customs and Excise [2003] UKVAT(Excise) E00410 VAT & Duties Tribunals United Kingdom 15 Apr 2003 BAILII flag
Mrs S Amin v Customs and Excise [2003] UKVAT(Excise) E00393 VAT & Duties Tribunals United Kingdom 14 Mar 2003 BAILII flag
Ledbury v Customs and Excise [2003] UKVAT(Excise) E00391 VAT & Duties Tribunals United Kingdom 13 Mar 2003 BAILII flag
Rainbow v Customs and Excise [2003] UKVAT(Excise) E00383 VAT & Duties Tribunals United Kingdom 4 Feb 2003 BAILII flag

Legislation Cited

Legislation Name Provision
Road Traffic Act 1972 (Vic)
Finance (No. 2) Act 1992 s4
Finance Act 1994 s16, s139, s152

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Griffiths v Customs & Excise [2003] UKVAT(Excise) E00541 VAT & Duties Tribunals United Kingdom 12 Nov 2003 BAILII flag
Dickens v Customs & Excise [2003] UKVAT(Excise) E00539 VAT & Duties Tribunals United Kingdom 11 Nov 2003 BAILII flag
Smith v Customs & Excise [2003] UKVAT(Excise) E00535 VAT & Duties Tribunals United Kingdom 11 Nov 2003 BAILII flag
Hill v Customs and Evcise [2003] UKVAT(Excise) E00526 VAT & Duties Tribunals United Kingdom 31 Oct 2003 BAILII flag
Murphy v Customs & Excise [2003] UKVAT(Excise) E00521 VAT & Duties Tribunals United Kingdom 20 Oct 2003 BAILII flag
Shaw v Customs & Excise [2003] UKVAT(Excise) E00508 VAT & Duties Tribunals United Kingdom 15 Oct 2003 BAILII flag
Fraser v Customs & Excise [2003] UKVAT(Excise) E00502 VAT & Duties Tribunals United Kingdom 2 Oct 2003 BAILII flag
Nattrass v Customs & Excise [2003] UKVAT(Excise) E00488 VAT & Duties Tribunals United Kingdom 29 Aug 2003 BAILII flag
Chamberlin v Customs & Excise [2003] UKVAT(Excise) E00483 VAT & Duties Tribunals United Kingdom 27 Aug 2003 BAILII flag
Manolis v Customs & Excise [2003] UKVAT(Excise) E00477 VAT & Duties Tribunals United Kingdom 14 Aug 2003 BAILII flag
More v Customs & Excise [2003] UKVAT(Excise) E00478 VAT & Duties Tribunals United Kingdom 14 Aug 2003 BAILII flag
McEvoy v Customs & Excise [2003] UKVAT(Excise) E00474 VAT & Duties Tribunals United Kingdom 13 Aug 2003 BAILII flag
Eatock v Customs & Excise [2003] UKVAT(Excise) E00464 VAT & Duties Tribunals United Kingdom 4 Aug 2003 BAILII flag
Lamb v Customs & Excise [2003] UKVAT(Excise) E00462 VAT & Duties Tribunals United Kingdom 30 Jul 2003 BAILII flag
Mr S Ramsden v Customs and Excise [2003] UKVAT(Excise) E00437 VAT & Duties Tribunals United Kingdom 25 Jun 2003 BAILII flag
Pratt v Customs & Excise [2003] UKVAT(Excise) E00444 VAT & Duties Tribunals United Kingdom 25 Jun 2003 BAILII flag
Williams v Customs and Excise [2003] UKVAT(Excise) E00418 VAT & Duties Tribunals United Kingdom 16 May 2003 BAILII flag
Weston v Customs and Excise [2003] UKVAT(Excise) E00413 VAT & Duties Tribunals United Kingdom 15 May 2003 BAILII flag
Liam Julian Delany v Customs and Excise [2003] UKVAT(Excise) E00412 VAT & Duties Tribunals United Kingdom 12 May 2003 BAILII flag
Peter John Dumphy v Customs and Excise [2003] UKVAT(Excise) E00404 VAT & Duties Tribunals United Kingdom 22 Apr 2003 BAILII flag
Whatnell v Customs and Excise [2003] UKVAT(Excise) E00410 VAT & Duties Tribunals United Kingdom 15 Apr 2003 BAILII flag
Mrs S Amin v Customs and Excise [2003] UKVAT(Excise) E00393 VAT & Duties Tribunals United Kingdom 14 Mar 2003 BAILII flag
Ledbury v Customs and Excise [2003] UKVAT(Excise) E00391 VAT & Duties Tribunals United Kingdom 13 Mar 2003 BAILII flag
Rainbow v Customs and Excise [2003] UKVAT(Excise) E00383 VAT & Duties Tribunals United Kingdom 4 Feb 2003 BAILII flag

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