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R S Flowers (Mr Reindert Schortemeijer) v Director of Border Revenue   flag 

[2011] UKFTT 569
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
24th August, 2011

Legislation Cited

Legislation Name Provision
(Finance Act 1994 s8, s14, s16, s49, s141, s152

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Benahmed v Revenue & Customs [2010] UKFTT 207 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 May 2010 BAILII flag 1
HMRC v Jones [2010] UKUT 116 United Kingdom Upper Tribunal United Kingdom 15 Jan 2010 BAILII flag 6
Customs & Excise v Smith [2005] EWHC 3435 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag
R (Mudie) v HM Customs & Excise [2003] EWCA Civ 237 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2003 BAILII flag 7
Lindsay v Customs and Excise Commissioners [2002] EWCA Civ 267; [2002] 1 WLR 1766 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2002 BAILII flag 92

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