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Lithuanian Beer Ltd v Revenue and Customs (EXCISE DUTIES)   flag  1

[2017] UKUT 245
United Kingdom Upper Tribunal
United Kingdom
14th June, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Lithuanian Beer v HMRC [2018] EWCA Civ 1406 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jun 2018 BAILII flag 4

Legislation Cited

Legislation Name Provision
Finance Act 1994 s12

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ladd v Marshall [1954] EWCA Civ 1; [1954] 3 All ER 745; [1954] 1 WLR 1489; [1954] FLRRep 422; [1954] 1 WIR 1489 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Nov 1954 BAILII flag 1705
Classicmoor Ltd v Customs and Excise Comrs [1995] V & DR 1 United Kingdom circa 1995 flag 27
Heyfordian Travel Ltd v Customs and Excise Comrs [1979] VATTR 139 United Kingdom circa 1979 flag 26
Lithuanian Beer v HMRC [2018] EWCA Civ 1406 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jun 2018 BAILII flag 4
[1994] Act 27 [1994] Act 27 United Kingdom circa 1994 flag 2
[2017] Ukut 0245 [2017] UKUT 0245 United Kingdom Upper Tribunal United Kingdom circa 2017 BAILII flag 1
Revenue and Customs Commissioners v Royal College of Paediatrics and Child Health [2015] UKUT 0038 United Kingdom Upper Tribunal United Kingdom circa 2015 BAILII flag 1

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