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HARE WINES Ltd v Revenue & Customs (EXCISE DUTY and PENALTY - beer found on premises during unannounced HMRC visit - absent witnesses and adverse inferences) 1

[2023] UKFTT 25

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

United Kingdom

3rd January, 2023

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ANTELOPE TRANSPORT Ltd v Revenue & Customs (Excise Duty and Wrongdoing Penalty - cigarettes hidden)	[2024] UKFTT 307	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Apr 2024	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		1
Barnes v Blackburn with Darwen BC	[2022] EWHC 2598	High Court of England and Wales	United Kingdom - England and Wales	circa 2022	BAILII		1
Ahuja Investments Ltd v Victorygame Ltd	[2021] EWHC 2382	High Court of England and Wales	United Kingdom - England and Wales	circa 2021	BAILII
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		20
Imam-Sadeque v Bluebay Asset Management (Services) Ltd	[2012] EWHC 3511	High Court of England and Wales	United Kingdom - England and Wales	circa 2012	BAILII		2

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