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HMRC v Smart Price Midlands Ltd   flag  20

[2019] EWCA Civ 841; [2019] 1 WLR 5070
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
16th May, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Cokaj (paras A398-339D: ‘foreign criminal : procedure) Albania [2020] UKUT 187 United Kingdom Upper Tribunal United Kingdom 27 Apr 2020 BAILII flag 13
Casa Di Vini Ltd v Revenue & Customs (EXCISE DUTIES - refusal of approval under the Alcohol Wholesaler Registration Scheme) [2021] UKFTT 11 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2021 BAILII flag 3
Royal Bank of Scotland Group PLC v Revenue & Customs (PROCEDURE : Disclosure - Application for specific disclosure) [2020] UKFTT 321 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2020 BAILII flag 3
Mitchell v HMRC [2023] EWCA Civ 261 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Mar 2023 BAILII flag 2
HARE WINES Ltd v Revenue & Customs (EXCISE DUTY and PENALTY - beer found on premises during unannounced HMRC visit - absent witnesses and adverse inferences) [2023] UKFTT 25 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2023 BAILII flag 1
HARE WINES Ltd v Revenue & Customs (EXCISE DUTY -- Approval to carry on a controlled activity Alcoholic Liquor Duties Act 1979, s 88C) [2022] UKFTT 176 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jun 2022 BAILII flag 1
Continental Cash & Carry Ltd v Revenue & Customs [2022] UKFTT 49 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2022 BAILII flag 1
Barclays Services Corporation (2) Barclays Execution Services Ltd v Revenue & Customs (VALUE ADDED TAX - Case Management - Disclosure) [2020] UKFTT 149 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2020 BAILII flag 1
Hare Wines Ltd v Revenue & Customs [2019] UKFTT 556 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Aug 2019 BAILII flag 1
Coopervision Lens Care Ltd v Revenue and Customs (APPLICATION FOR DISCLOSURE - whether proportionate - whether clear - application of overriding objective) [2024] UKFTT 351 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2024 BAILII flag
Horizon Contracts Ltd v Revenue and Customs (Procedure - MUCs - significant volume of evidence) [2024] UKFTT 348 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2024 BAILII flag
ASPIRE IN THE COMMUNITY SERVICES Ltd v Revenue & Customs (PROCEDURE - application for disclosure - Pre-registration VAT) [2024] UKFTT 176 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Feb 2024 BAILII flag
DHL AIR Ltd v Revenue & Customs (CUSTOMS DUTIES - Union Customs Code - appellant imported seven civil aircraft in 2016-2017 using incorrect customs procedure) [2023] UKFTT 123 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2023 BAILII flag
Hu170952019 [2021] UKAITUR HU170952019 United Kingdom 23 Dec 2021 BAILII flag
Asif Malek; Rosalyn Chowdhury; CH Legal Ltd v Revenue & Customs (PROCEDURE - appeals against information notices) [2021] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Sep 2021 BAILII flag
Harp Wines & Spirits Ltd v Revenue & Customs (Excise duty - appeal against HMRC's decision to refuse approval for registration as a wholesaler of alcohol) [2021] UKFTT 192 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 May 2021 BAILII flag
Push Energy Ltd v Revenue & Customs (PROCEDURE - application to require European Commission to disclose a document) [2021] UKFTT 97 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2021 BAILII flag
Rajeswary v Revenue & Customs (Appeal - refusing to restore vehicle seized) [2021] UKFTT 206 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2021 BAILII flag
Lucky Technology Ltd v Revenue & Customs (Application for disclosure) [2021] UKFTT 55 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Feb 2021 BAILII flag
Viking Enterprises Ltd v Revenue & Customs (Procedure - application to set aside strike out) [2020] UKFTT 306 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jul 2020 BAILII flag

Legislation Cited

Legislation Name Provision
Proceeds of Crime Act 2002 (Cth)
Finance Act 1994 s6, s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Royal Bank of Scotland Group PLC v Revenue & Customs (PROCEDURE : Disclosure - Application for specific disclosure) [2020] UKFTT 321 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2020 BAILII flag 3
Gardner-Shaw UK Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 313 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jun 2018 BAILII flag 3
Mitchell v HMRC [2023] EWCA Civ 261 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Mar 2023 BAILII flag 2
OWD Ltd (t/a Birmingham Cash and Carry) v Revenue and Customs (PROCEDURE : Other) [2017] UKFTT 411 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2017 BAILII flag 2
HARE WINES Ltd v Revenue & Customs (EXCISE DUTY and PENALTY - beer found on premises during unannounced HMRC visit - absent witnesses and adverse inferences) [2023] UKFTT 25 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2023 BAILII flag 1
HARE WINES Ltd v Revenue & Customs (EXCISE DUTY -- Approval to carry on a controlled activity Alcoholic Liquor Duties Act 1979, s 88C) [2022] UKFTT 176 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jun 2022 BAILII flag 1
Continental Cash & Carry Ltd v Revenue & Customs [2022] UKFTT 49 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2022 BAILII flag 1
Barclays Services Corporation (2) Barclays Execution Services Ltd v Revenue & Customs (VALUE ADDED TAX - Case Management - Disclosure) [2020] UKFTT 149 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2020 BAILII flag 1
Hare Wines Ltd v Revenue & Customs [2019] UKFTT 556 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Aug 2019 BAILII flag 1
Coopervision Lens Care Ltd v Revenue and Customs (APPLICATION FOR DISCLOSURE - whether proportionate - whether clear - application of overriding objective) [2024] UKFTT 351 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2024 BAILII flag
Horizon Contracts Ltd v Revenue and Customs (Procedure - MUCs - significant volume of evidence) [2024] UKFTT 348 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2024 BAILII flag
ASPIRE IN THE COMMUNITY SERVICES Ltd v Revenue & Customs (PROCEDURE - application for disclosure - Pre-registration VAT) [2024] UKFTT 176 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Feb 2024 BAILII flag
DHL AIR Ltd v Revenue & Customs (CUSTOMS DUTIES - Union Customs Code - appellant imported seven civil aircraft in 2016-2017 using incorrect customs procedure) [2023] UKFTT 123 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2023 BAILII flag
Hu170952019 [2021] UKAITUR HU170952019 United Kingdom 23 Dec 2021 BAILII flag
Asif Malek; Rosalyn Chowdhury; CH Legal Ltd v Revenue & Customs (PROCEDURE - appeals against information notices) [2021] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Sep 2021 BAILII flag
Harp Wines & Spirits Ltd v Revenue & Customs (Excise duty - appeal against HMRC's decision to refuse approval for registration as a wholesaler of alcohol) [2021] UKFTT 192 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 May 2021 BAILII flag
Push Energy Ltd v Revenue & Customs (PROCEDURE - application to require European Commission to disclose a document) [2021] UKFTT 97 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2021 BAILII flag
Rajeswary v Revenue & Customs (Appeal - refusing to restore vehicle seized) [2021] UKFTT 206 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2021 BAILII flag
Lucky Technology Ltd v Revenue & Customs (Application for disclosure) [2021] UKFTT 55 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Feb 2021 BAILII flag
Viking Enterprises Ltd v Revenue & Customs (Procedure - application to set aside strike out) [2020] UKFTT 306 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jul 2020 BAILII flag

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