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Uzoaru (t/a Couzsons UK) v Revenue & Customs

[2009] UKFTT 153

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

8th July, 2009

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s5, s14, s16, s49, s139, s145, s152

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Gora v Customs and Excise Commissioners	[2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2003	BAILII		200
Gascoyne v Customs and Excise Commissioners	[2004] EWCA Civ 1162; [2005] 2 WLR 222	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 2004	BAILII		68

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