HM Revenue and Customs v Jones and another
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2010] UKUT 116 (TCC) |
| Date | 2010 |
| Year | 2010 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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5 cases
- HM Revenue and Customs v Jones and another
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The Commissioners for HM Revenue and Customs v Répertoire Culinaire Ltd
...In the light of the recent decision of the Court of Appeal in Revenue and Customs Commissioners v Jones and Another [2011] EWCA Civ 824, [2012] Ch 414, it now appeared that the jurisdiction of the FTT was confined to hearing an appeal against HMRC's discretionary decision not to restore th......
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The Commissioners for HM Revenue and Customs v Behzad Fuels (UK) Ltd
...to have been duly condemned as forfeited”. As this court explained in Revenue & Customs Commissioners v Jones [2011] EWCA Civ 824, [2012] Ch 414, the result of this statutory deeming is that, on any subsequent appeal under section 16 of the Finance Act 1994 against a refusal to restore th......
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European Brand Trading Ltd v The Commissioners of HM Revenue and Customs
...condemned as forfeited by a magistrates' court. This court considered the effect of these provisions in HMRC v Jones [2011] EWCA Civ 824, [2012] Ch 414. HMRC had seized Mr and Mrs Jones' car which was carrying a large quantity of alcohol and tobacco. Mr and Mrs Jones made a claim under par......
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