HM Revenue and Customs v Berriman and another

Core Citations

CONSIDERS

• Boddington v British Transport Police

REFERS TO

• Boddington v British Transport Police
• Fox v Commissioners of Customs and Excise

[See more]

• Commissioners of Customs and Excise v Helman
• R v Wicks

CITES

• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
• Gascoyne v Commissioners of Customs and Excise
• R v Greater Manchester Coroner, ex parte Tal

DISTINGUISHES

• Commissioners of Customs and Excise v Newbury

CONSIDERS

• Customs Controls on Importation of Goods Regulations 1991
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-28A
• Customs and Excise Management Act 1979 - Articles : S-144

[See more]

• Finance Act 1994
• Finance Act 1994 - Articles : S-16

REPORTED OPINION OF in

• [2007] 4 All ER 925
• [2008] 1 WLR 2171

REFERRED in

• O'leary International Ltd v The Chief Constable of North Wales Police Crown Prosecution Service (Interested Party)
• Kenya Aid Programme v Sheffield City Council [DC]

CITED in

• Hull and Holderness Magistrates' Court v Alister Charles Darroch and Another Media Protection Services Ltd and Another (Interested Parties)

This document cites

• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
• Boddington v British Transport Police
• Fox v Commissioners of Customs and Excise
• Gascoyne v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Newbury



See all quotations

• Boddington v British Transport Police
• R v Greater Manchester Coroner, ex parte Tal
• R v Wicks
• Commissioners of Customs and Excise v Helman
• Supreme Court (now known as Senior Courts) Act 1981
• Finance Act 1994
• Customs and Excise Management Act 1979
• Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code