R (on the application Seabrook Warehousing Ltd) & others v HM Revenue and Customs

Core Citations

CONSIDERS

• R v Chief Constable of the Thames Valley Police, ex parte Cotton

REFERS TO

• Ali v Kirklees Metropolitan Borough Council

CITES

• R (National Association of Health Stores and Another) v Secretary of State for Health

CONSIDERS

• The Excise Goods (Drawback) (Amendment) Regulations 2009
• Alcoholic Liquor Duties Act 1979 - Articles : S-5
• Finance (No. 2) Act 1992 - Articles : S-2

[See more]

• Alcoholic Liquor Duties Act 1979 - Articles : S-36
• Excise Goods (Drawback) Regulations 1995

CONSIDERED in

• Taytime Ltd v Secretary of State for Levelling Up, Housing and Communities

This document cites

• R (National Association of Health Stores and Another) v Secretary of State for Health
• Ali v Kirklees Metropolitan Borough Council
• Perkins and Another, Assignees of Hughes v Smith
• R v Chief Constable of the Thames Valley Police, ex parte Cotton
• Alcoholic Liquor Duties Act 1979



See all quotations

• Finance (No. 2) Act 1992
• Beer Regulations 1993
• 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