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GARRY POUGHER v Revenue & Customs (EXCISE DUTY - assessments for duty and penalty in relation to excise goods seized)

[2022] UKFTT 86

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

United Kingdom

4th March, 2022

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		202
John Richard Lindsay v Commissioners of Customs & Excise	[2002] EWCA Civ 267	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2002	BAILII		92
Barry Edwards v HMRC	[2019] UKUT 131	United Kingdom Upper Tribunal	United Kingdom	1 May 2019	BAILII		100
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
HMRC v Race	[2014] UKUT 331	United Kingdom Upper Tribunal	United Kingdom	15 Jul 2014	BAILII		90
HMRC v Total Technology (Engineering) Ltd	[2012] UKUT 418	United Kingdom Upper Tribunal	United Kingdom	29 Nov 2012	BAILII		235
2 Act 1992	2 Act 1992		United Kingdom	circa 1992			36
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216

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