How many times has [1995] STC 749 been cited?

[1995] STC 749 is cited by 2 judgment(s) in this dataset.

[1995] STC 749

· cited by 2 · influence score 15/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

[1995] STC 749

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Cited · 2

Cited — Lithuanian Beer Ltd v The Commissioners for HMRC 2018-06-19
“…The evidence in question must be sufficient to justify the making of the assessment in question (see Customs and Excise Comrs v Post Office [1995] STC 749 at 754 per Potts J).…”
Cited — Lithuanian Beer Ltd v The Commissioners for HMRC 2018-06-19
“…The knowledge referred to in s 73(6)(b) is actual, and not constructive knowledge (see Customs and Excise Comrs v Post Office [1995] STC 749 at 755). In this context, I understand constructive knowledge to mean knowledge of evidence which the commissioners do not in fact have, but which they could a…”