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Law Cite |
Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
Smith v Revenue & Customs (Income Tax/Corporation Tax : Appeal) | [2018] UKFTT 630 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Oct 2018 | BAILII |
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Legislation Name | Provision |
Finance Act 1994 | s16 |
Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
O Flaherty v HMRC | [2013] UKUT 161 | United Kingdom Upper Tribunal | United Kingdom | 4 Apr 2013 | BAILII |
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Data Select Ltd v HMRC | [2012] UKUT 187 | United Kingdom Upper Tribunal | United Kingdom | 1 Jun 2012 | BAILII |
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