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Commissioners for Her Majesty's Revenue and Customs v First Stop Wholesale Ltd   flag  4

[2013] EWCA Civ 183
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
12th March, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
First Stop Wholesale Ltd) (Appellant) v The Commissioners of Her Majesty's Revenue and Customs (Respondent) [2014] UKSC 34; [2015] AC 1101 United Kingdom Supreme Court United Kingdom 11 Jun 2014 BAILII flag 8
R (Blackside Ltd) v Secretary of State for the Home Department [2013] EWHC 2087 (Admin) High Court of England and Wales United Kingdom - England and Wales 23 Jul 2013 BAILII flag 3
Director of Border Revenue v OM Cash and Carry Ltd [2024] EWHC 265 (Admin) High Court of England and Wales United Kingdom - England and Wales 8 Feb 2024 BAILII flag 1
Putri Projosujadi v The Director of Border Revenue [2014] UKFTT 80 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jan 2014 BAILII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
R v Westminster City Council ex parte Ermakov [1995] EWCA Civ 42; [1996] 2 All ER 302 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Nov 1995 BAILII flag 242
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 (Eastenders Cash & Carry plc) v Revenue and Customs Comrs [2012] EWCA Civ 15 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Jan 2012 BAILII flag 11
First Stop Wholesale Ltd) (Appellant) v The Commissioners of Her Majesty's Revenue and Customs (Respondent) [2014] UKSC 34; [2015] AC 1101 United Kingdom Supreme Court United Kingdom 11 Jun 2014 BAILII flag 8
R (Eastenders Cash and Carry Plc) v Revenue and Customs Commissioners (No 2) [2012] EWCA Civ 689; [2012] 1 WLR 2912 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2012 BAILII flag 4
R (Blackside Ltd) v Secretary of State for the Home Department [2013] EWHC 2087 (Admin) High Court of England and Wales United Kingdom - England and Wales 23 Jul 2013 BAILII flag 3
R v Richards & Leeming (1985) 81 Cr App R 125 United Kingdom circa 1985 LexisNexis flag 2
Director of Border Revenue v OM Cash and Carry Ltd [2024] EWHC 265 (Admin) High Court of England and Wales United Kingdom - England and Wales 8 Feb 2024 BAILII flag 1
Putri Projosujadi v The Director of Border Revenue [2014] UKFTT 80 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jan 2014 BAILII flag 1
Millennium Cash & Carry Ltd v HMRC [2010] EWHC 1308 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 1
Demand & Supply Cash & Carry Ltd v HMRC [2009] EWHC 3321 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
O'Hara v Chief Constable of the RUC [1977] AC 286 United Kingdom circa 1977 LexisNexis / Westlaw flag 1
[1976] PL 116 [1976] PL 116 United Kingdom circa 1976 Westlaw flag 1
First Stop Wholesale Ltd, R (On the Application Of) v Revenue & Customs [2012] EWHC 1106 High Court of England and Wales United Kingdom - England and Wales circa 2012 BAILII flag
First Stop Wholesale Ltd R (on the application of) v Revenue & Customs [2012] EWHC 2975 High Court of England and Wales United Kingdom - England and Wales circa 2012 BAILII flag
R (Checkprice (UK) Ltd) v HM Commissioners of Customs and Excise [2010] EWHC 682 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag

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