7 decisions turning on condemnation proceedings.
Tax LawFirst-tier Tribunal (Tax)9 May 2011[2011] UKFTT 318 (TC)Added 6 Aug 2026
The appellant, Mrs Margaret Williams, was the registered owner of a Mercedes Benz E220 which was stopped by officers of the Director of Border Revenue at Dover Eastern Docks on 8 May 2010. Her husband, Mr Gareth Williams, was…
Tax LawFirst-tier Tribunal (Tax)8 Oct 2009[2026] UKFTT 1119 (TC)Added 6 Aug 2026
The appellant, Global Foods Limited, traded from South Wales as a wholesaler of food and drink to small supermarkets. It had traded since 1988, employed 90 staff, operated a 60,000 square foot warehouse and had an annual turnover…
Tax LawVAT and Duties Tribunal14 Aug 2006Added 6 Aug 2026
Glen Bennett travelled with two companions, Andrew Eades and Hector Walters, from their homes in Sheffield to Dover, took a ferry to France and then went on to Adinkerke in Belgium to buy tobacco goods, returning through Calais…
Tax LawVAT and Duties Tribunal14 Aug 2006Added 6 Aug 2026
On 5 December 2003 Karen Bennett and her travelling companion, Richard Grimes, arrived at Dover on a ferry from France, and Customs officers seized 24.95 kg of hand rolling tobacco, 400 cigarettes and Mrs Bennett's car, which was…
Tax LawVAT and Duties Tribunal5 Jul 2006Added 6 Aug 2026
The appellant, Ian Walton Dalziel, was stopped by H M Customs and Excise at Newcastle Airport on 26 August 2004 as he returned by air from Spain, and 7,000 cigarettes were seized from him on the footing that they were being…
Tax LawVAT and Duties Tribunal1 Jun 2006Added 6 Aug 2026
Mr Alan Fagg, a disabled Plymouth resident living on benefits and a heavy smoker, took advantage of a newspaper offer of cheap day-trips by ferry from Plymouth to Santander in Spain, making five such journeys in early 2005. On 13…
Tax LawVAT and Duties Tribunal2 May 2006Added 6 Aug 2026
Mr Alan Griffiths and his wife, Mrs Veronica Jean Griffiths, returned to the United Kingdom from Spain on 2 March 2004 bringing with them 14,620 cigarettes and 2 kilos of hand rolling tobacco. As travellers between European Union…