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Staniszewski v HMRC   flag  28

[2016] UKFTT 128
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
12th February, 2016

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute) [2023] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2023 BAILII flag
Muir v Revenue & Customs (Customs civil evasion penalty - excise evasion penalty) [2020] UKFTT 315 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Aug 2020 BAILII flag
General Transport Service SPA v HMRC [2020] EWCA Civ 405 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Mar 2020 BAILII flag 2
Jimcaale v Revenue & Customs (EXCISE DUTY AND CUSTOMS DUTY - civil evasion penalties) [2020] UKFTT B1 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2020 BAILII flag
Grzywmowicz v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) [2019] UKFTT 738 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2019 BAILII flag
Hughes v Revenue & Customs (EXCISE DUTY APPEALS : Boxes containing about 950,000 cigarettes found) [2019] UKFTT 700 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Nov 2019 BAILII flag 1
Michalska v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Other) [2019] UKFTT 173 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2019 BAILII flag 1
Standera v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 5 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jan 2019 BAILII flag
Mackin v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 515 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Aug 2018 BAILII flag
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2018 BAILII flag
Ahmed v Revenue & Customs (Excise and customs duty - civil evasion penalties) [2017] UKFTT 866 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2017 BAILII flag
General Transport Spa v Revenue and Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse) [2017] UKFTT 790 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2017 BAILII flag
Bowes v Revenue and Customs [2017] UKFTT 752 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2017 BAILII flag 2
Okroj v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2017] UKFTT 580 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2017 BAILII flag
Hale v HMRC [2017] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Mar 2017 BAILII flag 1
Winlow v Revenue and Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil (Duty)) : Other) [2017] UKFTT 195 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Feb 2017 BAILII flag
Adewale v HMRC [2017] UKFTT 103 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jan 2017 BAILII flag 4
Ruzickis v HMRC [2017] UKFTT 81 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2017 BAILII flag 1
Hill v HMRC [2017] UKFTT 18 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2017 BAILII flag 7
Fleming v HMRC [2016] UKFTT 849 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Dec 2016 BAILII flag 1
Fleming v HMRC [2017] UKFTT 849 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Dec 2016 BAILII flag 1
Staniszewski v Revenue and Customs (EXCISE DUTY APPEALS : Human Rights) [2016] UKFTT 843 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2016 BAILII flag
Neale v HMRC [2016] UKFTT 825 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2016 BAILII flag
Massey v Revenue and Customs (EXCISE DUTY APPEALS : Time to appeal) [2016] UKFTT 616 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2016 BAILII flag
Boyle v HMRC [2016] UKFTT 566 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Aug 2016 BAILII flag 1
Spring Capital Ltd v HMRC [2016] UKFTT 362 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 May 2016 BAILII flag 1
JSJ Metal Recycling Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 310 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 May 2016 BAILII flag
Pilats v HMRC [2016] UKFTT 193 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Mar 2016 BAILII flag 7

Legislation Cited

Legislation Name Provision
Finance Act 1994 s12

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Lane [2015] UKFTT 423 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2015 BAILII flag 11
James Murray v HMRC [2015] UKFTT 371 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jul 2015 BAILII flag 4
Staniszewski v HMRC [2015] UKFTT 349 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2015 BAILII flag 5
Jeffrey Williams v HMRC [2015] UKFTT 330 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jul 2015 BAILII flag 7
R (Lumsdon) v Legal Services Board [2015] UKSC 41; [2016] AC 697; [2015] 3 WLR 121 United Kingdom Supreme Court United Kingdom 24 Jun 2015 BAILII flag 131
Trinity Mirror [2015] UKUT 421 United Kingdom Upper Tribunal United Kingdom circa 2015 BAILII flag 91
HMRC v Race [2014] UKUT 331 United Kingdom Upper Tribunal United Kingdom 15 Jul 2014 BAILII flag 90
Metro Cash & Carry Danmark ApS v Skatteministeriet [2013] EUECJ C-315/12 Court of Justice of the European Communities Europe 18 Jul 2013 BAILII flag 3
Bank Mellat v HM Treasury (No 2) [2013] UKSC 39; [2013] 4 All ER 533; [2013] 3 WLR 179; [2013] HRLR 30; [2014] AC 700 United Kingdom Supreme Court United Kingdom 19 Jun 2013 BAILII flag 240
R (Aguilar Quila) v Secretary of State for the Home Department [2011] UKSC 45; [2012] 1 AC 621; [2012] Imm AR 135 United Kingdom Supreme Court United Kingdom circa 2011 BAILII flag 189
Profaktor Kulesza, Frankowski, Jo ́ zwiak, Orlowski [2010] ECR I-7639 Europe circa 2010 flag 20
Alberta v Hutterian Brethren of Wilson Colony [2009] 2 SCR 567; [2009] SCC 37; [2009] SC 37 United Kingdom - Scotland 24 Jul 2009 Supreme Court of Canada flag 24
Huang v Secretary of State for the Home Department [2007] UKHL 11; [2006] QB 2; [2007] 2 AC 167; [2007] 4 All ER 15; [2007] All ER (D) 338; [2007] UKHRR 759; [2007] INLR 314; [2007] Imm AR 571; [2007] HRLR 22; [2007] Fam Law 587; [2007] 2 WLR 581; 24 BHRC 74 House of Lords United Kingdom 21 Mar 2007 BAILII flag 818
A v Secretary of State for the Home Department [2004] UKHL 56; [2005] 2 AC 68; [2005] 3 All ER 169; [2005] 2 WLR 87 House of Lords United Kingdom 16 Dec 2004 BAILII flag 303
R v Shayler [2002] UKHL 11; [2003] 1 AC 247; [2002] 2 All ER 477; [2002] 2 WLR 754; [2002] All ER (D) 320; [2002] UKHRR 603; [2002] HRLR 33; [2002] ACD 58 House of Lords United Kingdom 21 Mar 2002 BAILII flag 143
R (Daly) v Secretary of State for the Home Department [2001] UKHL 26; [2001] 2 AC 532; [2001] 3 All ER 433; [2001] 2 WLR 1622; [2001] UKHRR 887; [2001] HRLR 49; [2001] ACD 79 House of Lords United Kingdom 23 May 2001 BAILII flag 644
Kent v Griffiths [2001] QB 36; [2000] 2 All ER 474; [2000] Lloyds Rep Med 109; [2000] PIQR P57; [2000] EWCA Civ 3017; [2000] 2 WLR 1158 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2000 BAILII flag 45
Barrett v Enfield London Borough Council [1999] UKHL 25; [1999] 3 All ER 193; [1999] WLR 79 House of Lords United Kingdom 17 Jun 1999 BAILII flag 43
De Freitas v Permanent Secretary of Ministry of Agriculture, Fisheries, Lands & Housing [1998] UKPC 30; [1999] 1 AC 69; [1998] 3 WLR 675; 4 BHRC 563; (1998) 2 CHRLD 242 Privy Council United Kingdom 30 Jun 1998 BAILII flag 244
Gasus Dosier v Netherlands [1995] ECHR 7; (1995) 20 EHRR 403 European Court of Human Rights Europe 23 Feb 1995 BAILII flag 57
Fedesa [1990] EUECJ R-88/146; [1991] 1 CMLR 507; [1990] ECR I-4023 Court of Justice of the European Communities Europe 13 Nov 1990 BAILII flag 157
James v United Kingdom [1986] ECHR 2; (1986) 8 EHRR 123 European Court of Human Rights Europe 21 Feb 1986 BAILII flag 270
R v Oakes [1986] CanLII 46 Canada circa 1986 CanLII flag
R v Edwards Books and Art Ltd [1986] 2 SCR 713; (1986) 55 CR (3d) 193; (1986) 35 DLR (4th) 1; 30 CCC (3d) 385; 86 CLLC 14 Supreme Court of Canada Canada circa 1986 flag 91
Illinois State Board of Elections v Socialist Workers Party 440 US 173; 59 L Ed 2d 230; 99 SCt 983 United States Supreme Court United States 22 Feb 1979 WorldLII flag 175

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