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Traffic Logistics SPZOO v The Director of Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Commercial vehicle)   flag 

[2016] UKFTT 561
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
9th August, 2016

Legislation Cited

s10, s88
Legislation Name Provision
Finance Act 1994 s8, s14, s15, s16
Finance Act 1993

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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
Customs and Excise Commissioners v J H Corbitt (Numismatists) Ltd [1980] 2 WLR 653 United Kingdom circa 1980 LexisNexis / Westlaw flag 13
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
Lindsay v Customs and Excise Commissioners [2002] EWCA Civ 267 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2002 BAILII flag 92
Revenue and Customs Commissioners v Jones [2012] 2 WLR 544 United Kingdom circa 2012 LexisNexis / Westlaw flag 3

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