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Arunas Butkas v Director of Border Revenue   flag 

[2014] UKFTT 928
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
30th September, 2014

Legislation Cited

Legislation Name Provision
Finance Act 1994 s5, s6, s7, s8, s14, s15, s16, s20, s152

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 flag 245
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
Sayers v Clarke Walker (a firm) [2002] EWCA Civ 990; [2002] 3 All ER 490; [2002] All ER (D) 189; [2002] 1 WLR 3095 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jun 2002 BAILII flag 81
Leeds City Council v HMRC [2014] UKUT 350 United Kingdom Upper Tribunal United Kingdom 29 Jul 2014 BAILII flag 66
Smith v Brough [2005] EWCA Civ 261 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2005 BAILII flag 38
Romasave (Property Services) Ltd v Revenue & Customs [2014] UKFTT 549 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2014 BAILII flag 1
Hakim v United Kingdom Border Agency [2013] UKFTT 118 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2013 BAILII flag 1
Mond v Revenue & Customs [2011] UKFTT 374 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jun 2011 BAILII flag 1

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