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Arunas Butkas v Director of Border Revenue

[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
Smith v Brough	[2005] EWCA Civ 261	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2005	BAILII		38
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		81
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
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		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		1
Mond v Revenue & Customs	[2011] UKFTT 374	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jun 2011	BAILII		1
Leeds City Council v HMRC	[2014] UKUT 350	United Kingdom Upper Tribunal	United Kingdom	29 Jul 2014	BAILII		66
Data Select Ltd v HMRC	[2012] UKUT 187	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2012	BAILII		245

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