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

[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		1
HMRC v Jones	[2010] UKUT 116	United Kingdom Upper Tribunal	United Kingdom	15 Jan 2010	BAILII		6
Customs & Excise v Smith	[2005] EWHC 3435	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII
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		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		92

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