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Logfret (UK) Ltd v Revenue and Customs (EXCISE DUTY SUSPENSION : Excise duty suspension)   flag 

[2017] UKFTT 484
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th June, 2017

Legislation Cited

Legislation Name Provision
Finance Act 1994 s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v SDM European Transport Ltd [2015] UKUT 625 United Kingdom Upper Tribunal United Kingdom 9 Nov 2015 BAILII flag 4
John Cozens v HMRC [2015] UKFTT 482 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Sep 2015 BAILII flag 6
Greenalls Management Ltd v Customs and Excise Commissioners [2005] UKHL 34; [2005] 4 All ER 274; [2005] 1 WLR 1754; [2005] All ER (D) 173 House of Lords United Kingdom 12 May 2005 BAILII flag 32
Classicmoor Ltd v Customs and Excise Comrs [1995] V & DR 1 United Kingdom circa 1995 flag 27
Grange v C &E Commrs [1979] 1 WLR 239 United Kingdom circa 1979 LexisNexis / Westlaw flag 4
Heyfordian Travel Ltd v Customs and Excise Comrs [1979] VATTR 139 United Kingdom circa 1979 flag 26
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 3892

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