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Littler v the Director of Border Revenue (Excise Duty Restoration of Goods (see also Excise Appeal) : Other)

[2016] UKFTT 94

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

United Kingdom

15th February, 2016

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s14

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Smith v Brough	[2005] EWCA Civ 261	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2005	BAILII		38
Sayers v Clarke Walker (a firm)	[2002] EWCA Civ 990; [2002] 3 All ER 490; [2002] All ER (D) 189; [2002] 1 WLR 3095	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jun 2002	BAILII		81
Asumaning v Director of Border Revenue	[2016] UKFTT 75	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2016	BAILII		1
Kolodziejski v Director of Border Revenue	[2016] UKFTT 35	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2016	BAILII		3
Leeds City Council v HMRC	[2014] UKUT 350	United Kingdom Upper Tribunal	United Kingdom	29 Jul 2014	BAILII		66
Data Select Ltd v HMRC	[2012] UKUT 187	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2012	BAILII		245

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