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HMRC v Lane   flag  11

[2015] UKFTT 423
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
26th August, 2015

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Cirko v HMRC [2019] UKFTT 482 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2019 BAILII flag
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute) [2023] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2023 BAILII flag
Hale v HMRC [2017] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Mar 2017 BAILII flag 1
Murray v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 622 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Oct 2018 BAILII flag
Neale v HMRC [2016] UKFTT 825 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2016 BAILII flag
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2017] UKFTT 580 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2017 BAILII flag
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2018 BAILII flag
Ruzickis v HMRC [2017] UKFTT 81 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2017 BAILII flag 1
Standera v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 5 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jan 2019 BAILII flag
Staniszewski v HMRC [2016] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2016 BAILII flag 28
Zydelis v HMRC [2017] UKFTT 76 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2017 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
Clarks of Hove Ltd v Bakers Union [1979] 1 All ER 152 United Kingdom circa 1979 LexisNexis flag 193
Crabtree v Hinchcliffe [1971] 3 All ER 967 United Kingdom circa 1971 LexisNexis flag 246
HMRC v Jones and Jones [2011] EWCA Civ 824 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2011 BAILII flag 202
HMRC v Race [2014] UKUT 331 United Kingdom Upper Tribunal United Kingdom 15 Jul 2014 BAILII flag 90
HMRC v Total Technology (Engineering) Ltd [2012] UKUT 418 United Kingdom Upper Tribunal United Kingdom 29 Nov 2012 BAILII flag 235
Swain v Hillman [2001] 1 All ER 91 United Kingdom circa 2001 LexisNexis flag 920
Three Rivers District Council v Bank of England (No 3) [2001] UKHL 16; [2001] 2 All ER 513; [2000] 2 WLR 15; [2001] Lloyds Rep Bank 125 House of Lords United Kingdom circa 2001 BAILII flag 496
2 Act 1992 2 Act 1992 United Kingdom circa 1992 flag 36

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