10 decisions turning on hand rolling tobacco.
Tax LawFirst-tier Tribunal (Tax)27 Jul 2026[2026] UKFTT 1127 (TC)Added 6 Aug 2026
The appellant, Mr Andrew Burridge, arrived at Terminal 2 of Manchester Airport on 15 April 2024 on a flight from Banjul, Gambia, having travelled there on a visit organised by his local church to deliver electrical kitchen goods…
Tax LawFirst-tier Tribunal (Tax)18 Jun 2026[2026] UKFTT 1110 (TC)Added 31 Jul 2026
The appellant, Jerzy Wesolowski, traded as "Uslugi Transportowe", a Polish transport business. On 3 April 2017 Border Force officers stopped a 7.5 tonne lorry owned by the appellant at Dover Eastern Docks, driven by his employee…
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 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 Tribunal6 Jul 2006Added 6 Aug 2026
The appellant, Konstantin Darscht, was an owner-driver of a tractor unit and trailer who worked for a company called Seifert Logistics. On 4 July 2005 he collected loads at Schalchen in Austria, Ulm and Oberkirch, loading pallets…
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…
Tax LawVAT and Duties Tribunal2 May 2006Added 6 Aug 2026
The appellant, Cheryll Scott, was stopped by Customs Officers at the UK Control Zone at Coquelles, France, on 16 June 2005 while driving her Vauxhall Vectra with three passengers, Mrs Gunn, Mrs Johnson and Mr Marriott, all…
Tax LawVAT and Duties Tribunal13 Feb 2003Added 6 Aug 2026
Mr K A Frazer appealed against a decision of the Commissioners of Customs and Excise, communicated on review by letter of 13 February 2002, refusing to restore to him a Renault Laguna car seized on 25 November 2001. At about 1.25…