HM Revenue & Customs [2019] UKUT 143 (TCC)

**SKIP: The post title “HM Revenue & Customs [2019] UKUT 143 (TCC)” suggests this is an appeal by HMRC, but the judgment shows HMRC as appellant and Sharya UK Ltd as respondent. The case is not about criminal law at all; it concerns customs duty, import VAT, time limits for appeals to the First-tier Tribunal, and the interpretation of Finance Act 1994 and EU customs regulations – all purely civil tax matters. This is not appropriate for a criminal law reference site.**

BPP Holdings v HMRC [2017] UKSC 55
Data Select v HMRC [2012] UKUT 187
HMRC v A.G. Villodre SL [2016] UKUT 166
Hinchey v Secretary of State for Work and Pensions [2005] UKHL 16; [2005] 1WLR 967
Limited v Fattal [2008] EWCA Civ 427
Martland v HMRC [2018] UKUT 178
Ltd v HMRC [2015] UKUT 254
Denton v TH White Ltd [2014] EWCA Civ 906