Click the case name for better results:

Forth Wines Ltd (Formerly Dollar Trade Ltd) v Revenue and Customs: FTTTx 23 Jan 2012

Simplified Import VAT Accounting Scheme (SIVA); Excise Payment Security System Scheme (EPSS); Refusal to waive need to provide security to defer import VAT and excise duty; statutory discretion; whether refusal unreasonable having regard to HMRC published criteria; Value Added Tax Act 1994 s16(1)(4)and(8); Customs Excise and Management Act 1979 ss45 and127A, The Customs Duties (Deferred … Continue reading Forth Wines Ltd (Formerly Dollar Trade Ltd) v Revenue and Customs: FTTTx 23 Jan 2012

Hewcastle Catering Ltd v Ahmed and Elkamah: CA 1991

The employers devised a VAT evasion scheme depending in part on the co-operation of the employees, but the employees themselves received no benefit. After giving evidence against their employers, the plaintiffs were dismissed. The employer appealed a finding of unfair dismissal, saying the employees were to be prevented from relying upon their unlawful agreement. Held: … Continue reading Hewcastle Catering Ltd v Ahmed and Elkamah: CA 1991

Goldsmith and Another v Commissioners of Customs and Excise: QBD 7 Jun 2001

The applicants were stopped after bringing into the country 26 kilos of tobacco, without declaring it. The customs applied for an order condemning the tobacco. The applicants argued that the proceedings were, in effect, criminal proceedings, and that, therefore, the reversal of the burden of proof was a breach of their right to a fair … Continue reading Goldsmith and Another v Commissioners of Customs and Excise: QBD 7 Jun 2001

Whittalls Wines Ltd and European Food Brokers Ltd v Revenue and Customs: FTTTx 1 Feb 2018

Excise Warehouse : Approval – EXCISE DUTY – Duty Suspended alcohol – Registered owner of duty suspended goods – Approval to operate as warehousekeeper – fit and proper persons – Revocation of excise duty approvals under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 and sections 92 and 100G Customs and Excise Management … Continue reading Whittalls Wines Ltd and European Food Brokers Ltd v Revenue and Customs: FTTTx 1 Feb 2018

W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

Global Cash and Carry Ltd, Regina (on The Application of) v Birmingham Magistrates’ Court and Others: Admn 19 Feb 2013

The claimant sought an order quashing a search warrant, and for damages. The officer had said that he had evidence that the claimants were storing an distributing from the premises large quantities of counterfeit goods and drugs. Held: The warrants were unlawful, in that the magistrates had applied the wrong test for their issue, in … Continue reading Global Cash and Carry Ltd, Regina (on The Application of) v Birmingham Magistrates’ Court and Others: Admn 19 Feb 2013

Mackle, Regina v: SC 29 Jan 2014

Several defendants appealed against confiscation orders made against them on convictions for avoiding customs and excise duty by re-importing cigarettes originally intended for export. They had accepted the orders being made by consent, but now appealed saying that the consent had been given following inaccurate legal advice. Held: The appeals were allowed. The fact that … Continue reading Mackle, Regina v: SC 29 Jan 2014

Regina v Khan; Regina v Lockett: CACD 12 Mar 2009

The defendants appealed against confiscation orders made on conviction for dealing with goods with intent to defraud the CandE of payable duty namely in bringing in excess numbers of cigarettes. Held: The appeal succeeded. In many cases the Customs and Excise had prosecuted on a basis which was invalidated by the alteration of the 1992 … Continue reading Regina v Khan; Regina v Lockett: CACD 12 Mar 2009

Eastenders Cash and Carry Plc and Others, Regina (on The Application of) v Revenue and Customs: SC 11 Jun 2014

Alcoholic drinks had been seized by the respondents pending further enquiries with a view to a possible forfeiture, then held and returned but only under court order. The company had complained that the detention of the goods was unlawful. The Revenue appealed against an order upholding that complaint. Held: The appeal succeeded. Section 139 allowed … Continue reading Eastenders Cash and Carry Plc and Others, Regina (on The Application of) v Revenue and Customs: SC 11 Jun 2014

Greenalls Management Ltd v Customs and Excise: HL 12 May 2005

Volumes of vodka were transferred from a secure warehouse to a carrier for export. They were diverted, and not exported and the Customs sought the unpaid duty from the warehouse. The Directive provided that duty was payable on the ‘release for consumption’ which in turn included ‘any departure, including irregular departure, from a suspension arrangement.’ … Continue reading Greenalls Management Ltd v Customs and Excise: HL 12 May 2005

Davidson v Revenue and Customs; Excs 25 Jul 2008

References: [2008] UKVAT-Excise E01127 Links: Bailii Ratio: VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION … Continue reading Davidson v Revenue and Customs; Excs 25 Jul 2008

Grapevine Storage Services Ltd v Revenue and Customs; Excs 19 Mar 2008

References: [2008] UKVAT-Excise E01100 Links: Bailii Excs EXCISE – Refusal of application to approve a place of security for the deposit of excise goods – Deemed decision made after expiry of 45 days – Whether appeal against initial decision or review decision – Both officers failed to disclose concerns about another bonded warehouse – Whether … Continue reading Grapevine Storage Services Ltd v Revenue and Customs; Excs 19 Mar 2008

McCullim and others v Customs and Excise; Excs 7 Feb 2005

References: [2005] UKVAT-Excise E00845 Links: Bailii Coram: Brice Ch Excs EXCISE DUTY – refusal to restore excise goods including 18 kilograms of hand rolling tobacco and 24,860 cigarettes imported by the three Appellants – the Appellants claimed that the goods were not liable to forfeiture and proceedings were commenced in the magistrates court – those … Continue reading McCullim and others v Customs and Excise; Excs 7 Feb 2005

Acts

1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts

law index

Our law-index is a substantial selection from our database. Cases here are restricted in number by date and lack the additional facilities formerly available within lawindexpro. Please do enjoy this free version of the lawindex. Case law does not ‘belong’ to lawyers. Judgments are made up of words which can be read and understood (if … Continue reading law index