The Commissioners for HM Revenue and Customs v Martyn Glen Perfect

Core Citations

CONSIDERS

• Finance (No. 2) Act 1992 - Articles : S-1
• Finance Act 2008 - Articles : SCH-41
• European Union (Withdrawal) Act 2018 - Articles : S-6

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• European Union (Withdrawal Agreement) Act 2020

CONSIDERS

• Mark John Wilson v Moira McNamara
• The Commissioners for HM Revenue and Customs v Martyn Glen Perfect
• Revenue and Customs Commissioners v B&M Retail Ltd

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• Davison & Robinson Ltd v Revenue and Customs Commissioners
• Greenalls Management Ltd v Commissioners of Customs and Excise

REFERS TO

• Revenue and Customs Commissioners v B&M Retail Ltd
• The Commissioners for HM Revenue and Customs v Martyn Glen Perfect
• Davison & Robinson Ltd v Revenue and Customs Commissioners

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• Greenalls Management Ltd v Commissioners of Customs and Excise
• Mark John Wilson v Moira McNamara

CONSIDERED in

• Dawson's (Wales) Ltd v The Commissioners for HM Revenue & Customs
• Tower Bridge GP Ltd v The Commissioners for HM Revenue and Customs
• The Kingdom of Spain v The London Steam-Ship Owners' Mutual Insurance Association Ltd

REFERRED in

• Dawson's (Wales) Ltd v The Commissioners for HM Revenue & Customs
• Dukes Bailiffs Ltd v Breckland Council
• Lipton and another v BA Cityflyer Ltd

REPORTED OPINION OF in

• [2022] 4 All ER 160
• [2022] STC 642
• [2022] 1 WLR 3180

This document cites

• Revenue and Customs Commissioners v B&M Retail Ltd
• Davison & Robinson Ltd v Revenue and Customs Commissioners
• Finance Act 2008
• European Union (Withdrawal) Act 2018
• Finance (No. 2) Act 1992



See all quotations

• Greenalls Management Ltd v Commissioners of Customs and Excise
• The Commissioners for HM Revenue and Customs v Martyn Glen Perfect
• 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 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
• Mark John Wilson v Moira McNamara