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Pierhead Drinks Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Other) 1

[2016] UKFTT 286

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

25th April, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		1

Legislation Cited

Legislation Name	Provision
European Communities Act 1972	s2, s3
Finance Act 1994	s16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
R (Lumsdon) v Legal Services Board	[2015] UKSC 41; [2016] AC 697; [2015] 3 WLR 121	United Kingdom Supreme Court	United Kingdom	24 Jun 2015	BAILII		131
R (oao HT & Co (Drinks)) v HMRC	[2015] EWHC 659	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		3
CC & C Ltd v HM Revenue & Customs	[2014] EWCA Civ 1653; [2015] 1 WLR 4043	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2014	BAILII		36
HMRC v Race	[2014] UKUT 331	United Kingdom Upper Tribunal	United Kingdom	15 Jul 2014	BAILII		90
Slendour Traders Ltd v Revenue & Customs	[2014] UKFTT 366	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Apr 2014	BAILII		2
S & I Electronics	[2012] UKUT 87	United Kingdom Upper Tribunal	United Kingdom	12 Mar 2012	BAILII		15
Condé Nast Publications Ltd v Customs and Excise Commissioners	[2006] EWCA Civ 976	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Jul 2006	BAILII		14
Kay v Lambeth London Borough Council; Leeds City Council v Price	[2006] UKHL 10; [2006] 2 AC 465; [2006] 4 All ER 128; [2006] 2 WLR 570; [2006] 2 All ER (Comm) 777; [2006] 2 Lloyds Rep 292; [2006] All ER (D) 120; (2006) 20 BHRC 33	House of Lords	United Kingdom	8 Mar 2006	BAILII		259
Littlewoods Organisation plc	[2001] EWCA Civ 1542; [2001] BTC 5608; (2001) 98 LSG 36	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Oct 2001	BAILII		16
Ex parte Else	[1993] QB 534		United Kingdom	circa 1993	LexisNexis / Westlaw		119
Cassell & Co Ltd v Broome	[1972] UKHL 3; [1972] AC 1027; [1972] 1 All ER 801; [1972] 2 WLR 645	House of Lords	United Kingdom	23 Feb 1972	BAILII		970
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		3898

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