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Rajeswary v Revenue & Customs (Appeal - refusing to restore vehicle seized)   flag 

[2021] UKFTT 206
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
2nd March, 2021

Legislation Cited

Legislation Name Provision
Finance Act 1994 s8, s9, s15, s16, s29, s152

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
HMRC v Jones and Jones [2011] EWCA Civ 824 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2011 BAILII flag 202
Gora v Customs and Excise Commissioners [2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2003 BAILII flag 200
Lindsay v The Commissioners of Customs and Excise [2002] EWCA Civ 267; [2002] 1 WLR 1766 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2002 BAILII flag 92
Compania Sud American Vapores v Hamburg [2006] EWCA Civ 26; [2007] 1 WLR 980; [2006] 2 Lloyds Rep 66; [2006] 2 All ER (Comm) 1; [2006] All ER (D) 190 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Mar 2006 BAILII flag 31
HMRC v Smart Price Midlands Ltd [2019] EWCA Civ 841; [2019] 1 WLR 5070 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 May 2019 BAILII flag 20
Golobiewska v Customs and Excise Commissioners [2005] EWCA Civ 607; [2005] V & DR 267 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 May 2005 BAILII flag 16
C & E Comms v Alzitrans SL [2003] EWHC 75 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 11
John Dee Ltd v The Commissioners of Customs and Excise [1995] EWCA Civ 62 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Jul 1995 BAILII flag 4
John Mosson v HMRC [2020] UKFTT 359 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Sep 2020 BAILII flag 1
Director of Border Revenue v Dockett [2020] UKUT 141 United Kingdom Upper Tribunal United Kingdom 29 Apr 2020 BAILII flag 1

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