Commissioners for HM Revenue and Customs v Smart Price Midlands Ltd

Core Citations

CONSIDERS

• John Dee Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd

CONSIDERS

• Alcoholic Liquor Duties Act 1979
• Finance Act 2015 - Articles : S-54
• Finance Act 1994 - Articles : S-16

[See more]

• Proceeds of Crime Act 2002
• Rehabilitation of Offenders Act 1974
• Human Rights Act 1998
• Proceeds of Crime Act 2002
• Human Rights Act 1998
• The Wholesaling of Controlled Liquor Regulations 2015
• The Tribunal Procedure (Amendment No. 2) Rules 2018

REFERS TO

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• (1) Jayesh Shah (2) Shaleetha Mahabeer v HSBC Private Bank (UK) Ltd

[See more]

• Serious Organised Crime Agency v Hakan Yaman Namli and Another
• Tibbles v SIG Plc (trading as Asphaltic Roofing Supplies)
• CC&C Ltd v HM Commissioners of Revenue & Customs
• Owd Ltd (t/a Birmingham Cash & Carry) and Others
• ABC Ltd (First Appellant) X Ltd & Y Ltd (Second and Third Appellants) v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Citibank NA and Another
• Gardner-Shaw UK Ltd and Others
• Gardner-Shaw (UK) Ltd and Others v Revenue and Customs Commissioners
• Tweed v Parades Commission for Northern Ireland
• North Shore Ventures Ltd v Anstead Holdings Inc. and Others
• Lindsay v Commissioners of Customs and Excise
• John Dee Ltd v Commissioners of Customs and Excise
• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
• Taylor v Anderton (Police Complaints Authority Intervening)

FOLLOWS

• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd

REPORTED OPINION OF in

• [2019] 1 WLR 5070

CONSIDERED in

• Mark Mitchell v The Commissioners for HM Revenue and Customs

CITED in

• Mark Mitchell v The Commissioners for HM Revenue and Customs

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Taylor v Anderton (Police Complaints Authority Intervening)
• North Shore Ventures Ltd v Anstead Holdings Inc. and Others



See all quotations

• ABC Ltd (First Appellant) X Ltd & Y Ltd (Second and Third Appellants) v The Commissioners for HM Revenue and Customs
• CC&C Ltd v HM Commissioners of Revenue & Customs
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• (1) Jayesh Shah (2) Shaleetha Mahabeer v HSBC Private Bank (UK) Ltd
• Lindsay v Commissioners of Customs and Excise
• Serious Organised Crime Agency v Hakan Yaman Namli and Another
• Tibbles v SIG Plc (trading as Asphaltic Roofing Supplies)
• Gardner-Shaw (UK) Ltd and Others v Revenue and Customs Commissioners
• Gardner-Shaw UK Ltd and Others
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• John Dee Ltd v Commissioners of Customs and Excise
• Owd Ltd (t/a Birmingham Cash & Carry) and Others
• John Dee Ltd v Commissioners of Customs and Excise
• Rehabilitation of Offenders Act 1974
• Alcoholic Liquor Duties Act 1979
• Proceeds of Crime Act 2002
• Finance Act 1994
• Finance Act 2015
• The Wholesaling of Controlled Liquor Regulations 2015
• Tweed v Parades Commission for Northern Ireland
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• The Commissioners for HM Revenue and Customs v Citibank NA and Another
• Human Rights Act 1998