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Reed v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Evasion)   flag  2

[2018] UKFTT 749
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
19th December, 2018

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Blake v Revenue and Customs (Importation of cigarettes and hand rolled tobacco - customs and excise duty penalties - import VAT not passing through green channel) [2023] UKFTT 284 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2023 BAILII flag 1
Murphy v Revenue and Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of cigarettes) [2024] UKFTT 459 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2024 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1994 s25

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Barlow Clowes v Eurotrust International Ltd [2006] 1 WLR 1476 United Kingdom circa 2006 LexisNexis / Westlaw flag 128
Ivey v Genting Casinos (UK) Ltd [2017] UKSC 67; [2018] AC 391; [2017] 3 WLR 1212; [2017] 3 ELR 1212; [2018] 1 Cr App R 12; [2017] All ER (D) 134 United Kingdom Supreme Court United Kingdom 25 Oct 2017 BAILII flag 296
Khawaja v HMRC [2012] UKFTT 183 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2012 BAILII flag 4
N Diaye v HMRC [2015] UKFTT 380 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2015 BAILII flag 30
R v Ghosh [1982] 2 QB 1053 United Kingdom circa 1982 LexisNexis / Westlaw flag 11
Tahir Iqbal Khawaja v HMRC [2008] EWHC 1687 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 1
Royal Brunei Airlines Sdn Bhd v Tan [1995] UKPC 4; [1995] 2 AC 378; [1995] 3 All ER 97; [1995] 3 WLR 64; [1995] BCC 899 Privy Council United Kingdom circa 1995 BAILII flag 618

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