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Smith v Revenue & Customs (Income Tax/Corporation Tax : Appeal)

[2018] UKFTT 630

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

United Kingdom

22nd October, 2018

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s16, s49

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
R (Hysaj) v Secretary of State for the Home Department	[2014] EWCA Civ 1633; [2015] 1 WLR 2472	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Dec 2014	BAILII		198
Denton v TH White Ltd	[2014] EWCA Civ 906; [2014] 1 WLR 3926; [2014] 4 Costs LR 752	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Jul 2014	BAILII		697
Scanwell Freight Services Ltd v Revenue & Customs	[2014] UKFTT 106	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jan 2014	BAILII		1
O Flaherty v HMRC	[2013] UKUT 161	United Kingdom Upper Tribunal	United Kingdom	4 Apr 2013	BAILII		39

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