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CC & C Ltd v HM Revenue & Customs   flag  36

[2014] EWCA Civ 1653; [2015] 1 WLR 4043
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
19th December, 2014

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Butlers Ships Stores Ltd v Revenue and Customs (EXCISE DUTY SUSPENSION : Excise duty suspension) [2016] UKFTT 501 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2016 BAILII flag
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
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
Corbelli Wines v HMRC [2017] UKFTT 615 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2017 BAILII flag 6
Crafty Leopard Brewing Co Ltd v Revenue & Customs (EXCISE WAREHOUSE : Approval) [2018] UKFTT 365 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jul 2018 BAILII flag
DHL AIR Ltd v Revenue & Customs (CUSTOMS DUTIES - Union Customs Code - appellant imported seven civil aircraft in 2016-2017 using incorrect customs procedure) [2023] UKFTT 123 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2023 BAILII flag
Euro Beer Distribution Ltd v Revenue & Customs (VAT - compulsory deregistration) [2019] UKFTT 566 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Sep 2019 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
Freedom Recycling Ltd v Revenue and Customs (EXCISE DUTY - goods held outside a duty suspension arrangement) [2024] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 May 2024 BAILII flag
Glencore Energy UK Ltd v Revenue and Customs Commissioners [2017] EWHC 1476 (Admin) High Court of England and Wales United Kingdom - England and Wales 29 Jun 2017 BAILII flag 10
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
Harp Wines & Spirits Ltd v Revenue & Customs (Excise duty - appeal against HMRC's decision to refuse approval for registration as a wholesaler of alcohol) [2021] UKFTT 192 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 May 2021 BAILII flag
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
HT & Co (Drinks)Ltd [2015] UKFTT 663 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Dec 2015 BAILII flag 2
Ingenious Construction Ltd, R (On the Application Of) v The Commissioners for HM Revenue and Customs [2020] EWHC 2255 (Admin) High Court of England and Wales United Kingdom - England and Wales 18 Aug 2020 BAILII flag 5
LKV Ivica Ltd v Director of Border Revenue (RESTORATION - trailer adapted to conceal goods and seized as liable to forfeiture) [2024] UKFTT 341 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2024 BAILII flag
Morgan James Ltd and Exeter Drinks v Revenue & Customs (EXCISE WAREHOUSE : ALCOHOL WHOLESALE) [2020] UKFTT 151 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2020 BAILII flag
NBC (ADMINISTRATION SERVICES) LTD v Revenue & Customs (PENSION SCHEMES - conditions and procedure for deregistration) [2024] UKFTT 120 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2024 BAILII flag
Nwadei v Revenue And Customs (EXCISE DUTY - Alcohol Wholesaler Registration Scheme) [2023] UKFTT 724 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Aug 2023 BAILII flag
OWD Ltd (t/a Birmingham Cash and Carry) (In Liquidation) v Revenue and Customs Commissioners [2019] UKSC 30; [2019] 1 WLR 4020 United Kingdom Supreme Court United Kingdom 19 Jun 2019 BAILII flag 5
OWD Ltd (t/a Birmingham Cash and Carry) v Revenue and Customs (PROCEDURE : Other) [2017] UKFTT 411 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2017 BAILII flag 2
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
Prospect Origin v Revenue & Customs (EXCISE DUTY - revocation of RDCO approval) [2019] UKFTT 638 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2019 BAILII flag
Q Ltd v Revenue And Customs [2018] EWHC 3637 (QB) High Court of England and Wales United Kingdom - England and Wales 27 Dec 2018 BAILII flag 1
R(ABC Ltd) v HMRC [2017] EWCA Civ 956; [2018] 1 WLR 1205 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Jul 2017 BAILII flag 14
R (Ahmad) v HMRC [2015] EWHC 3954 (Admin) High Court of England and Wales United Kingdom - England and Wales 18 Dec 2015 BAILII flag 3
R (Glencore Energy UK Ltd) v Revenue and Customs Commissioners [2017] EWCA Civ 1716; [2017] 4 WLR 213 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Nov 2017 BAILII flag 24
R (JJ Management LLP) v HMRC [2019] EWHC 2006 (Amin); [2019] EWHC 2006 (Admin); [2020] QB 619 High Court of England and Wales United Kingdom - England and Wales 25 Jul 2019 BAILII flag 4
R (oao HT & Co (Drinks) Ltd) v HMRC [2015] EWHC 659 (Admin) High Court of England and Wales United Kingdom - England and Wales 12 Mar 2015 BAILII flag 6
R (on the application of Nourish Trading Ltd) v HMRC [2023] EWHC 350 (Admin) High Court of England and Wales United Kingdom - England and Wales 20 Feb 2023 BAILII flag 2
R (on the application of S &S Consulting Services (UK) Ltd v HMRC [2021] EWHC 3174 (Admin) High Court of England and Wales United Kingdom - England and Wales 26 Nov 2021 BAILII flag 3
Roohop Ltd v Revenue and Customs (EXCISE WAREHOUSE : Approval) [2017] UKFTT 574 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jul 2017 BAILII flag
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
UC Rusal Alumina Jamaica Ltd v Financial Services Commission , Chun, Marcia; Miller, Wynette [2019] JMSC 113 Supreme Court of Jamaica Jamaica 5 Jul 2019 CommonLII flag
Universal Drinks Ltd v Revenue and Customs (EXCISE DEALER (REDS) : Excise dealer (r e d s)) [2017] UKFTT 896 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2017 BAILII flag
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

Legislation Cited

Legislation Name Provision
Finance Act 1994 s16

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[2009] Ukhl 4 [2009] UKHL 4; 106 BMLR 88 House of Lords United Kingdom circa 2009 BAILII flag 49
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag 3898
Autologic Holdings plc v Inland Revenue Commissioners [2005] UKHL 54; [2006] 1 AC 118 House of Lords United Kingdom circa 2006 BAILII flag 39
B & M Retail Ltd v Revenue & Customs [2014] UKFTT 902 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2014 BAILII flag 2
Barraclough v Brown [1897] UKLawRpAC 32; [1897] AC 615 United Kingdom 19 Jul 1897 CommonLII flag 111
Films Rover International Ltd v Cannon Film Sales Ltd [1986] 3 All ER 772; [1987] 1 WLR 670 United Kingdom circa 1987 LexisNexis flag 301
Fourie v Le Roux [2007] UKHL 1; [2007] 1 All ER 1087; [2007] 1 WLR 320; [2007] 1 All ER (Comm) 571; [2007] All ER (D) 171 House of Lords United Kingdom circa 2007 BAILII flag 113
Guaranty Trust Co of New York v Hannay & Co [1915] 2 KB 536; [1914-15] All ER 24; 113 LT 98; 84 LJKB 1465 United Kingdom circa 1915 LexisNexis / Westlaw flag 163
Harley Development Inc v Commissioner of Inland Revenue [1996] 1 WLR 727 United Kingdom circa 1996 LexisNexis / Westlaw flag 37
Leisure Data v Bell [1988] FSR 367 United Kingdom circa 1988 flag 12
New London College Ltd) v Home Secretary [2012] EWCA Civ 51; [2012] Imm AR 563 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Feb 2012 BAILII flag 33
Nottingham Building Society v Eurodynamics Systems [1993] FSR 468; 14 Times 02 United Kingdom circa 1993 flag 87
R (San Marco London Ltd) v HMRC [2013] EWHC 3218 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag
R v Inland Revenue Commissioners, Ex parte Preston [1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208 House of Lords United Kingdom 25 Apr 1984 BAILII flag 455
v HM Revenue & Customs [2012] EWHC 940 High Court of England and Wales United Kingdom - England and Wales circa 2012 BAILII flag
Zockoll Group Ltd v Mercury Communications Ltd [1997] EWCA Civ 237; [1998] 1 FSR 354 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1997 BAILII flag 4

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