R (Hoverspeed Ltd) v Commissioners of Customs and Excise; R (on the application of Andrews) v Commissioners of Customs and Excise

Core Citations

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CONSIDERS

• O'Hara v Chief Constable of the Royal Ulster Constabulary

[See more]

• International Transport Roth GmbH and Others v Secretary of State for the Home Department
• R v Bow
• Goldsmith v Commissioners of Customs and Excise

REFERS TO

• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
• International Transport Roth GmbH and Others v Secretary of State for the Home Department
• Silver v United Kingdom (A/161)

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• Attorney General's Reference (No. 3 of 1999); R v B
• Gough and Another v Chief Constable of Derbyshire; R (Miller) v Leeds Magistrates' Court; Lilley v DPP
• Lindsay v Commissioners of Customs and Excise
• Hodgson v Commissioners of Customs and Excise
• R (Sivasubramaniam) v Wandsworth County Court ; R (Sivasubramaniam) v Kingston upon Thames County Court and another (Lord Chancellor's Department intervening)
• R v Commissioners of Customs and Excise, ex parte Mortimer and Another
• R v Travers
• Yau and Others v Customs & Excise

CONSIDERS

• Tobacco Products Duty Act 1979
• Excise Duties (Personal Reliefs) Order 1992
• Customs and Excise Management Act 1979 - Articles : S-163

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• Customs and Excise Management Act 1979
• Human Rights Act 1998 - Articles : S-6
• Customs and Excise Duties (General Reliefs) Act 1979 - Articles : S-13
• Finance Act 2000 - Articles : S-26
• Human Rights Act 1998
• Finance Act 1994 - Articles : S-8
• Finance Act 1994 - Articles : SCH-5
• Human Rights Act 1998 - Articles : S-2
• Finance Act 1994 - Articles : S-16
• Prevention of Terrorism (Temporary Provisions) Act 1984 - Articles : S-12
• Finance Act 1992 - Articles : S-4

CITES

• Commissioners of Customs and Excise v Carrier

REPORTED OPINION OF in

• [2002] ACD 91
• [2002] 4 All ER 912
• 31/07/2002 Daily Cases

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• [2002] 3 CMLR 17
• [05/08/2002] TLR 1
• [2002] 3 WLR 1219

REFERRED in

• R (Boxall) v Portsmouth Crown Court and Others
• Commissioners of Customs and Excise v Dickinson
• Commissioners of Customs and Excise v Newbury

CONSIDERED in

• R (Boxall) v Portsmouth Crown Court and Others
• R DAVID LISHMAN YOUNG v LEEDS CROWN COURT [CA (Civil), 17/06/2003]
• Golobiewska v Commissioners of Customs and Excise

[See more]

• R (Mudie and Another) v Dover Magistrates' Court and Another
• Commissioners of Customs and Excise v Atkinson and Others
• Downes (Elsie) v Commissioners of Customs and Excise
• Customs & Excise v VAT & Duties Tribunal and Others
• Downes v Commissioners of Commissioners of Customs and Excise
• R (CLEARY) v HM Revenue and Customs
• Gascoyne v Commissioners of Customs and Excise

CITED in

• R Mr Rodrigo Grickus v Manchester Crown Court
• Karia v UK Border Agency
• R BOXALL and WARD v COMMISSIONERS of HM Revenue and Customs

APPEAL RESOLVED in

• R (Hoverspeed Ltd) v Commissioners of Customs and Excise; R (on the application of Andrews) v Commissioners of Customs and Excise

REVERSED in

• R (Hoverspeed Ltd) v Commissioners of Customs and Excise; R (on the application of Andrews) v Commissioners of Customs and Excise

This document cites

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• 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
• O'Hara v Chief Constable of the Royal Ulster Constabulary
• R (Sivasubramaniam) v Wandsworth County Court ; R (Sivasubramaniam) v Kingston upon Thames County Court and another (Lord Chancellor's Department intervening)
• International Transport Roth GmbH and Others v Secretary of State for the Home Department



See all quotations

• Attorney General's Reference (No. 3 of 1999); R v B
• Yau and Others v Customs & Excise
• Gough and Another v Chief Constable of Derbyshire; R (Miller) v Leeds Magistrates' Court; Lilley v DPP
• Lindsay v Commissioners of Customs and Excise
• R v Bow
• Commissioners of Customs and Excise v Carrier
• R v Travers
• Goldsmith v Commissioners of Customs and Excise
• Hodgson v Commissioners of Customs and Excise
• R v Commissioners of Customs and Excise, ex parte Mortimer and Another
• International Transport Roth GmbH and Others v Secretary of State for the Home Department
• Customs and Excise Duties (General Reliefs) Act 1979
• Finance Act 2000
• Prevention of Terrorism (Temporary Provisions) Act 1984
• Finance Act 1994
• Customs and Excise Management Act 1979
• Tobacco Products Duty Act 1979
• Finance Act 1992
• Excise Duties (Personal Reliefs) Order 1992
• Excise Duties (Personal Reliefs) (Amendment) Order 1999
• Dieter Kraus v Land Baden-Württemberg.
• Commission of the European Communities v Italian Republic.
• Italian Republic v Commission of the European Economic Community.
• Council Directive 64/221/EEC of 25 February 1964 on the co-ordination of special measures concerning the movement and residence of foreign nationals which are justified on grounds of public policy, public security or public health
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Council Directive of 28 May 1969 on the harmonisation of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel (69/169/EEC)
• Council Directive 74/651/EEC of 19 December 1974 on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community
• Council Directive 73/148/EEC of 21 May 1973 on the abolition of restrictions on movement and residence within the Community for nationals of Member States with regard to establishment and the provision of services
• Council Regulation (EEC) No 3925/91 of 19 December 1991 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra-Community flight and the baggage of persons making an intra-Community sea crossing
• Council Directive 68/360/EEC of 15 October 1968 on the abolition of restrictions on movement and residence within the Community for workers of Member States and their families