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Sintra Global Inc v HMRC 3

[2016] UKFTT 726

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

United Kingdom

26th October, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
RELIABLE SHIPPING Ltd v Revenue & Customs (EXCISE DUTY - hardship applications - security not payment - whether Ferrazzini binding - yes)	[2023] UKFTT 45	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2023	BAILII
Sintra Global Inc v Revenue & Customs (VAT - Excise Duties - Penalties - 'controlling mind')	[2022] UKFTT 365	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Oct 2022	BAILII
E v HMRC	[2017] UKFTT 348	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2017	BAILII		3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Elbrook (Cash and Carry) Ltd v HMRC	[2016] UKFTT 191	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2016	BAILII		4
Totel Ltd v HMRC	[2014] UKUT 485	United Kingdom Upper Tribunal	United Kingdom	27 Oct 2014	BAILII		6
R (Totel Ltd) v First-tier Tribunal (Tax Chamber)	[2012] EWCA Civ 1401; [2013] QB 860	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Oct 2012	BAILII		12
Tradium Ltd v Revenue & Customs	[2012] UKFTT 421	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jun 2012	BAILII		2
John Cozens v HMRC	[2012] UKFTT 228	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Mar 2012	BAILII		2
R (oao ToTel Ltd) v First Tier Tribunal (Tax Chamber) and HMRC	[2011] EWHC 652	High Court of England and Wales	United Kingdom - England and Wales	circa 2011	BAILII		3
Corkteck Ltd) v Revenue and Customs Commissioners	[2009] EWHC 785	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		1
Buyco Ltd and Sellco Ltd v Revenue and Customs Commissioners	[2006] UKVAT V19752	VAT & Duties Tribunals	United Kingdom	12 Sep 2006	BAILII		4
Peter & Linda Kemp v HMRC	[2005] UKVAT V19479	VAT & Duties Tribunals	United Kingdom	circa 2005	BAILII		1
Tricell (UK) Ltd v CCE	[2003] VATTR 18127		United Kingdom	circa 2003			2
Commissioners of Customs and Excise v Mitsui & Co Plc and HT Walker	[2000] 1 CMLR 85		Europe	circa 2000			2

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