Philip Tatham v The Queen

JurisdictionEngland & Wales
JudgeSir Brian Leveson P
Judgment Date21 February 2014
Neutral Citation[2014] EWCA Crim 226
Docket NumberCase No: 201204443 C5
CourtCourt of Appeal (Criminal Division)
Date21 February 2014

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9 cases
  • The Commissioners for HM Revenue and Customs v Martyn Glen Perfect
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 19 Marzo 2019
    ...than upon the appellants, would no more promote the objectives of the Directive than those of the Regulations.” 35 In Tatham v R [2014] EWCA Crim 226, the Court (Sir Brian Leveson P, Thirlwall and Phillips JJ) was again concerned with an appeal against the confiscation order by a defendant......
  • Dawson's (Wales) Ltd v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 4 Octubre 2019
    ...held outside a duty suspension arrangement could be identified. 121. 25 30 35 A similar result was arrived at in R v Philip Tatham [2014] EWCA Crim 226. The issue again centred on smuggled tobacco on which excise duty had been evaded. The case against the appellant described his role as mee......
  • Liam Patrick McKeown, Michael Duggan, Thomas McPolin v The Commissioners for Her Majesty's Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 13 Septiembre 2016
    ...benefit.”’ 38. The reasoning in Taylor and Wood and other authorities was considered by the Court of Appeal in the case of R v Tatham [2014] EWCA Crim 226 (‘Tatham’), which also addressed the issue of the proper construction of reg 13 of the 2001 which applied in that case. In Tatham, the a......
  • Liam McKeown, Michael Duggan, Thomas McPolin v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 9 Noviembre 2016
    ...benefit.”’ 38. The reasoning in Taylor and Wood and other authorities was considered by the Court of Appeal in the case of R v Tatham [2014] EWCA Crim 226 (‘Tatham’), which also addressed the issue of the proper construction of reg 13 of the 2001 which applied in that case. In Tatham, the a......
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