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Sibleys Fuel And Marine Services v Revenue & Customs (HYDROCARBON OIL DUTY - fuel duty relief scheme for remote areas (Isles of Scilly)) 1

[2016] UKFTT 777

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

United Kingdom

23rd November, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Whittalls Wines Ltd v HMRC	[2018] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Feb 2018	BAILII		1

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s6, s10, s16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Evans v HMRC	[2016] UKFTT 683	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Oct 2016	BAILII		1
Raftopoulou v HMRC	[2015] UKUT 579	United Kingdom Upper Tribunal	United Kingdom	16 Oct 2015	BAILII		10
Coales v HMRC	[2012] UKFTT 477	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jul 2012	BAILII		33
Bancroft v Crutchfield (HMIT)	[2002] STC (SCD) 347		United Kingdom	circa 2002			15
Liversidge v Anderson	[1941] UKHL 1; [1942] 1 KB 87; [1942] AC 206; [1941] 3 All ER 338; 116 LT 1	House of Lords	United Kingdom	3 Nov 1941	BAILII		406

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