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LKV Ivica Ltd v Director of Border Revenue (RESTORATION - trailer adapted to conceal goods and seized as liable to forfeiture)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
HMRC v European Brand Trading Ltd	[2016] EWCA Civ 90	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Feb 2016	BAILII		15
CC & C Ltd v HM Revenue & Customs	[2014] EWCA Civ 1653; [2015] 1 WLR 4043	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2014	BAILII		36
HMRC v DV3 RS Ltd Partnership	[2013] EWCA Civ 907; [2014] 1 WLR 1136	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jul 2013	BAILII		18
Pollen Estate Trustee Co Ltd v HMRC	[2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 2013	BAILII		54
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
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		200
R v G	[2002] EWCA Crim 1992; [2003] 3 All ER 206; [2002] 1 WLR 1766; [2002] All ER (D) 261; [2003] 1 Cr App R 343; [2002] Crim LR 926	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	20 Feb 2002	BAILII		104
Air Canada v United Kingdom	[1995] ECHR 15; (1995) 20 EHRR 150	European Court of Human Rights	Europe	5 May 1995	BAILII		58
AGOSI v United Kingdom	[1986] ECHR 13; (1986) 9 EHRR 1	European Court of Human Rights	Europe	24 Oct 1986	BAILII		39
UAB Barela & UAB Reisrida v Revenue & Customs	[2014] UKFTT 547	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Jun 2014	BAILII		2
Harris v Director of Border Revenue	[2013] UKFTT 134	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Feb 2013	BAILII		17
OK Trans Ltd v Revenue & Customs	[2010] UKFTT 223	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 May 2010	BAILII		2
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII		49
HMRC v European Brand Trading Ltd	[2014] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	23 May 2014	BAILII		5
HMRC v Race	[2014] UKUT 3331	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		2
R (Bibi) v Secretary of State for the Home Department	[2015] 1 WLR 5055		United Kingdom	circa 2015	LexisNexis / Westlaw		22
East End Dwellings Co Ltd v Finsbury Borough Council	[1952] AC 109		United Kingdom	circa 1952	LexisNexis / Westlaw		123
Bank Mellat v Her Majesty's Treasury (No 2)	[2014] AC 700		United Kingdom	circa 2014	LexisNexis / Westlaw		245