R (Hoverspeed Ltd) v Customs and Excise Commissioners 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	14
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	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
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
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	1
Pash v Director of Border Revenue	[2013] UKFTT 100	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Feb 2013	BAILII	2
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	3
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
McKittrick v Customs and Excise	[2006] NICA 19	Court of Appeal in Northern Ireland	United Kingdom - Northern Ireland	9 May 2006	BAILII
Cummins v Revenue and Customs	[2005] UKVAT(Excise) E00943	VAT & Duties Tribunals	United Kingdom	19 Dec 2005	BAILII
Powell v Revenue & Customs	[2005] UKVAT(Excise) E00900	VAT & Duties Tribunals	United Kingdom	18 Aug 2005	BAILII	1
Smith v Revenue & Customs	[2005] UKVAT(Excise) E00896	VAT & Duties Tribunals	United Kingdom	12 Jul 2005	BAILII	1
Griffiths v Customs and Excise	[2005] UKVAT(Excise) E00877	VAT & Duties Tribunals	United Kingdom	5 Apr 2005	BAILII
Collins v Customs and Excise	[2005] UKVAT(Excise) E00870	VAT & Duties Tribunals	United Kingdom	22 Mar 2005	BAILII
Wadsworth v Customs and Excise	[2005] UKVAT(Excise) E00855	VAT & Duties Tribunals	United Kingdom	24 Feb 2005	BAILII
Drennan v Customs and Excise	[2004] UKVAT(Excise) E00838	VAT & Duties Tribunals	United Kingdom	9 Dec 2004	BAILII
Wilkes v Customs and Excise	[2004] UKVAT(Excise) E00824	VAT & Duties Tribunals	United Kingdom	11 Nov 2004	BAILII
Susan Moss v Customs and Excise	[2004] UKVAT(Excise) E00819	VAT & Duties Tribunals	United Kingdom	3 Nov 2004	BAILII
Duggan v Customs and Excise	[2004] UKVAT(Excise) E00796	VAT & Duties Tribunals	United Kingdom	8 Oct 2004	BAILII
Dunbar v Customs and Excise	[2004] UKVAT(Excise) E00792	VAT & Duties Tribunals	United Kingdom	8 Sep 2004	BAILII
Blair v Customs and Excise	[2004] UKVAT(Excise) E00790	VAT & Duties Tribunals	United Kingdom	8 Sep 2004	BAILII
Barot v Customs and Excise	[2004] UKVAT(Excise) E00783	VAT & Duties Tribunals	United Kingdom	20 Aug 2004	BAILII
Woodhouse v Customs and Excise	[2004] UKVAT(Excise) E00776	VAT & Duties Tribunals	United Kingdom	13 Aug 2004	BAILII
Whittern v Customs and Excise	[2004] UKVAT(Excise) E00765	VAT & Duties Tribunals	United Kingdom	16 Jul 2004	BAILII
Irlam v Customs and Excise	[2004] UKVAT(Excise) E00757	VAT & Duties Tribunals	United Kingdom	6 Jul 2004	BAILII
Paul Alan Harvie v Customs and Excise	[2004] UKVAT(Excise) E00727	VAT & Duties Tribunals	United Kingdom	27 May 2004	BAILII
Jane Day and Lee Faiers v Customs and Excise	[2004] UKVAT(Excise) E00728	VAT & Duties Tribunals	United Kingdom	24 May 2004	BAILII
Sharon Towers and Simon Towers v Customs and Excise	[2004] UKVAT(Excise) E00723	VAT & Duties Tribunals	United Kingdom	21 May 2004	BAILII
Henry Drennan v Customs and Excise	[2004] UKVAT(Excise) E00703	VAT & Duties Tribunals	United Kingdom	23 Apr 2004	BAILII
Bennett v Customs & Excise	[2004] UKVAT(Excise) E00675	VAT & Duties Tribunals	United Kingdom	9 Mar 2004	BAILII
Crow v Customs & Excise	[2004] UKVAT(Excise) E00660	VAT & Duties Tribunals	United Kingdom	5 Mar 2004	BAILII
Smith v Customs and Excise	[2004] UKVAT(Excise) E00618	VAT & Duties Tribunals	United Kingdom	21 Feb 2004	BAILII
Flatman v Customs and Excise	[2004] UKVAT(Excise) E00633	VAT & Duties Tribunals	United Kingdom	20 Feb 2004	BAILII
Marsh v Customs and Excise	[2004] UKVAT(Excise) E00625	VAT & Duties Tribunals	United Kingdom	27 Jan 2004	BAILII
Lovell v Customs and Excise	[2004] UKVAT(Excise) E00623	VAT & Duties Tribunals	United Kingdom	27 Jan 2004	BAILII
Brady v Customs & Excise	[2004] UKVAT(Excise) E00622	VAT & Duties Tribunals	United Kingdom	27 Jan 2004	BAILII
Walter Arnold v Customs and Excise	[2004] UKVAT(Excise) E00624	VAT & Duties Tribunals	United Kingdom	27 Jan 2004	BAILII
Kilbane v Customs and Excise	[2004] UKVAT(Excise) E00607	VAT & Duties Tribunals	United Kingdom	21 Jan 2004	BAILII
Switzer v Customs & Excise	[2003] UKVAT(Excise) E00561	VAT & Duties Tribunals	United Kingdom	19 Dec 2003	BAILII	1
Upton v Customs & Excise	[2003] UKVAT(Excise) E00597	VAT & Duties Tribunals	United Kingdom	19 Dec 2003	BAILII
Udris v Customs & Excise	[2003] UKVAT(Excise) E00595	VAT & Duties Tribunals	United Kingdom	19 Dec 2003	BAILII
Groves v Customs & Excise	[2003] UKVAT(Excise) E00572	VAT & Duties Tribunals	United Kingdom	8 Dec 2003	BAILII
Entwistle v Customs & Excise	[2003] UKVAT(Excise) E00556	VAT & Duties Tribunals	United Kingdom	27 Nov 2003	BAILII
Stallard v Customs & Excise	[2003] UKVAT(Excise) E00579	VAT & Duties Tribunals	United Kingdom	21 Nov 2003	BAILII
Armatige v Customs & Excise	[2003] UKVAT(Excise) E00551	VAT & Duties Tribunals	United Kingdom	21 Nov 2003	BAILII
Griffiths v Customs & Excise	[2003] UKVAT(Excise) E00541	VAT & Duties Tribunals	United Kingdom	12 Nov 2003	BAILII
Dickens v Customs & Excise	[2003] UKVAT(Excise) E00539	VAT & Duties Tribunals	United Kingdom	11 Nov 2003	BAILII
Smith v Customs & Excise	[2003] UKVAT(Excise) E00535	VAT & Duties Tribunals	United Kingdom	11 Nov 2003	BAILII
Hill v Customs and Evcise	[2003] UKVAT(Excise) E00526	VAT & Duties Tribunals	United Kingdom	31 Oct 2003	BAILII
Murphy v Customs & Excise	[2003] UKVAT(Excise) E00521	VAT & Duties Tribunals	United Kingdom	20 Oct 2003	BAILII
Shaw v Customs & Excise	[2003] UKVAT(Excise) E00508	VAT & Duties Tribunals	United Kingdom	15 Oct 2003	BAILII
Fraser v Customs & Excise	[2003] UKVAT(Excise) E00502	VAT & Duties Tribunals	United Kingdom	2 Oct 2003	BAILII
Nattrass v Customs & Excise	[2003] UKVAT(Excise) E00488	VAT & Duties Tribunals	United Kingdom	29 Aug 2003	BAILII
Chamberlin v Customs & Excise	[2003] UKVAT(Excise) E00483	VAT & Duties Tribunals	United Kingdom	27 Aug 2003	BAILII
Manolis v Customs & Excise	[2003] UKVAT(Excise) E00477	VAT & Duties Tribunals	United Kingdom	14 Aug 2003	BAILII
More v Customs & Excise	[2003] UKVAT(Excise) E00478	VAT & Duties Tribunals	United Kingdom	14 Aug 2003	BAILII
McEvoy v Customs & Excise	[2003] UKVAT(Excise) E00474	VAT & Duties Tribunals	United Kingdom	13 Aug 2003	BAILII
Eatock v Customs & Excise	[2003] UKVAT(Excise) E00464	VAT & Duties Tribunals	United Kingdom	4 Aug 2003	BAILII
Lamb v Customs & Excise	[2003] UKVAT(Excise) E00462	VAT & Duties Tribunals	United Kingdom	30 Jul 2003	BAILII
Mr S Ramsden v Customs and Excise	[2003] UKVAT(Excise) E00437	VAT & Duties Tribunals	United Kingdom	25 Jun 2003	BAILII
Pratt v Customs & Excise	[2003] UKVAT(Excise) E00444	VAT & Duties Tribunals	United Kingdom	25 Jun 2003	BAILII
Williams v Customs and Excise	[2003] UKVAT(Excise) E00418	VAT & Duties Tribunals	United Kingdom	16 May 2003	BAILII
Weston v Customs and Excise	[2003] UKVAT(Excise) E00413	VAT & Duties Tribunals	United Kingdom	15 May 2003	BAILII
Liam Julian Delany v Customs and Excise	[2003] UKVAT(Excise) E00412	VAT & Duties Tribunals	United Kingdom	12 May 2003	BAILII
Peter John Dumphy v Customs and Excise	[2003] UKVAT(Excise) E00404	VAT & Duties Tribunals	United Kingdom	22 Apr 2003	BAILII
Whatnell v Customs and Excise	[2003] UKVAT(Excise) E00410	VAT & Duties Tribunals	United Kingdom	15 Apr 2003	BAILII
Mrs S Amin v Customs and Excise	[2003] UKVAT(Excise) E00393	VAT & Duties Tribunals	United Kingdom	14 Mar 2003	BAILII
Ledbury v Customs and Excise	[2003] UKVAT(Excise) E00391	VAT & Duties Tribunals	United Kingdom	13 Mar 2003	BAILII
Rainbow v Customs and Excise	[2003] UKVAT(Excise) E00383	VAT & Duties Tribunals	United Kingdom	4 Feb 2003	BAILII

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
Mr Bevins and Miss Pyrah See R (Hoverspeed) v Customs and Excise	[2002] EWHC 1630	High Court of England and Wales	United Kingdom - England and Wales	circa 2002	BAILII	6
Lindsay v The Commissioners of Customs and Excise	[2002] EWCA Civ 267; [2002] 1 WLR 1766	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2002	BAILII	92
Gough v Chief Constable of Derbyshire Constabulary	[2002] EWCA Civ 351	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2002	BAILII	13
R v Smith (David)	[2001] UKHL 68; [2002] 1 All ER 366; [2002] 1 WLR 54; [2001] All ER (D) 182; [2002] 2 Cr App R (S) 37; [2002] 1 Cr App R 35; [2002] Crim LR 396; [2002] 2 Cr App R (S) 144	House of Lords	United Kingdom	13 Dec 2001	BAILII	79
Échirolles Distribution	[2000] EUECJ C-9/99; [2000] ECR I-8207	Court of Justice of the European Communities	Europe	3 Oct 2000	BAILII	4
National and Provincial Building Society v United Kingdom	[1997] ECHR 87; (1998) 25 EHRR 127	European Court of Human Rights	Europe	23 Oct 1997	BAILII	70
R v Khan (Sultan)	[1996] UKHL 14; [1997] AC 558; [1996] 3 All ER 289; [1996] 3 WLR 162; (1996) 2 CHRLD 125	House of Lords	United Kingdom	2 Jul 1996	BAILII	65
Entick v Carrington	[1765] EWHC J98; [1765] EWHC J98 (KB); [1765] EWHC KB J98; [1558-1774] All ER 41; (1765) 19 St Tr 1030; 95 ER 807	High Court of England and Wales	United Kingdom - England and Wales	2 Nov 1765	BAILII	118
[2001] AC 91	[2001] AC 91		United Kingdom	circa 2001	LexisNexis / Westlaw	6
[2000] QB 576	[2000] QB 576		United Kingdom	circa 2000	LexisNexis / Westlaw	28
R v Customs and Excise Comrs, ex parte EMU Tabac Sarl (Case C-296/95)	[1998] QB 791		United Kingdom	circa 1998	LexisNexis / Westlaw	3
[1997] AC 286	[1997] AC 286		United Kingdom	circa 1997	LexisNexis / Westlaw	1
Fox v Chief Constable of Gwent	[1986] AC 281; [1985] 3 All ER 392; [1985] 1 WLR 1126; [1985] RTR 337; [1986] Crim LR 59; (1985) 82 Cr App R 105; (1985) 150 JP 97		United Kingdom	circa 1986	LexisNexis / Westlaw	27
Ghani v Jones	[1970] 1 QB 693; [1969] 3 All ER 1700; [1969] 3 WLR 1158		United Kingdom	circa 1970	LexisNexis / Westlaw	128
Schenck v Switzerland	(1988) 13 EHRR 242	European Court of Human Rights	Europe	circa 1988		52
Apple and Pear Development Council	[1983] ECR 4083; [1984] 3 CMLR 733		Europe	circa 1984		14
[1999] 1 CMLR 1274	[1999] 1 CMLR 1274		Europe	circa 1999		1
Commission v France	[1983] ECR 1013; [1984] 1 CMLR 160		Europe	circa 1984		6
2 Act 1992	2 Act 1992		United Kingdom	circa 1992		36
Case C-68/89 Commission v Netherlands	[1991] ECR I-2637		Europe	circa 1991		5
(1993) 97 Car 90	(1993) 97 CAR 90		Australia - Commonwealth	circa 1993		1
Deutsches Milch-Kontor	[1994] ECR I-2757		Europe	circa 1994		8
Khan v United Kingdom	(2000) 31 EHRR 1016; (2000) 8 BHRC 310	European Court of Human Rights	Europe	circa 2000		21
Commission v Belgium	[1989] ECR 997		Europe	circa 1989		7

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