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Christopher Gray 1

[2015] UKFTT 685

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

United Kingdom

21st December, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Appellant v HMRC	[2018] UKFTT 103	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Feb 2018	BAILII		1

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s12

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Race	[2014] UKUT 331	United Kingdom Upper Tribunal	United Kingdom	15 Jul 2014	BAILII		90
HMRC v Jones and Jones	[2011] EWCA Civ 824	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2011	BAILII		202

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