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HMRC v Perfect   flag  14

[2017] UKUT 476
United Kingdom Upper Tribunal
United Kingdom
8th December, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
HMRC v Perfect [2019] EWCA Civ 465 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Mar 2019 BAILII flag 20
HMRC v Perfect [2022] EWCA Civ 330; [2022] 1 WLR 3180 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Mar 2022 BAILII flag 14
Caerdav Ltd v HMRC [2023] UKUT 179 United Kingdom Upper Tribunal United Kingdom 25 Jul 2023 BAILII flag 9
Kent Couriers Ltd v Revenue and Customs Commissioners [2024] UKFTT 145 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2024 BAILII flag 2
Raczkowski v HMRC [2018] UKFTT 671 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Nov 2018 BAILII flag 1
Dawson's (Wales) Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2018] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2018 BAILII flag 1
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute) [2023] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2023 BAILII flag
B &M RETAIL Ltd v Revenue & Customs (EXCISE DUTY - wrongdoing penalties - whether invalid due to amended excise duty assessment - no) [2023] UKFTT 34 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jan 2023 BAILII flag
Grzywmowicz v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) [2019] UKFTT 738 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2019 BAILII flag
Alatishe v Revenue & Customs (EXCISE DUTY - assessment for duty and penalty) [2019] UKFTT 577 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2019 BAILII flag
Quinn v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) [2019] UKFTT 208 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Mar 2019 BAILII flag
Mackin v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 515 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Aug 2018 BAILII flag
Hartleb (t/a Hartleb Transport) v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 202 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2018 BAILII flag
Gondek v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 180 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2018 BAILII flag

Legislation Cited

Legislation Name Provision
Finance (No. 2) Act 1992 s1, s10

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Dawson's (Wales) Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2018] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2018 BAILII flag 1
Directive (see CCE v B &M Retail Ltd [2016] UKUT 0429 United Kingdom Upper Tribunal United Kingdom circa 2016 BAILII flag 1
UK, Marley v Rawlings [2011] EWHC 161 High Court of England and Wales United Kingdom - England and Wales circa 2011 BAILII flag 1
Greenalls Management Ltd v Customs and Excise Commissioners (2005) 45 UKHL 34; [2005] 1 WLR 1754 House of Lords United Kingdom circa 2005 BAILII flag 1
20 Act 2002 20 Act 2002 United Kingdom circa 2002 flag 1
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute) [2023] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2023 BAILII flag
B &M RETAIL Ltd v Revenue & Customs (EXCISE DUTY - wrongdoing penalties - whether invalid due to amended excise duty assessment - no) [2023] UKFTT 34 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jan 2023 BAILII flag
Grzywmowicz v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) [2019] UKFTT 738 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2019 BAILII flag
Alatishe v Revenue & Customs (EXCISE DUTY - assessment for duty and penalty) [2019] UKFTT 577 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2019 BAILII flag
Quinn v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) [2019] UKFTT 208 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Mar 2019 BAILII flag
Mackin v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 515 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Aug 2018 BAILII flag
Hartleb (t/a Hartleb Transport) v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 202 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2018 BAILII flag
Gondek v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 180 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2018 BAILII flag

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