**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
