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Scanwell Freight Services Ltd v Revenue & Customs 1

[2014] UKFTT 106

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

United Kingdom

21st January, 2014

Cases Referring to this Case

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

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s16

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Data Select Ltd v HMRC	[2012] UKUT 187	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2012	BAILII		245
O Flaherty v HMRC	[2013] UKUT 161	United Kingdom Upper Tribunal	United Kingdom	4 Apr 2013	BAILII		39

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