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MARIUSZ SODA v Revenue & Customs (EXCISE DUTY - assessments for duty and a penalty for importing cigarettes through Luton Airport)

[2022] UKFTT 396

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

25th October, 2022

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Barry Edwards v HMRC	[2019] UKUT 131	United Kingdom Upper Tribunal	United Kingdom	1 May 2019	BAILII		100
HMRC v Race	[2014] UKUT 331	United Kingdom Upper Tribunal	United Kingdom	15 Jul 2014	BAILII		90
Swain v Hillman	[2001] 1 All ER 91		United Kingdom	circa 2001	LexisNexis		922
2 Act 1992	2 Act 1992		United Kingdom	circa 1992			37
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		202

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