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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
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
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
O Flaherty v HMRC	[2013] UKUT 161	United Kingdom Upper Tribunal	United Kingdom	4 Apr 2013	BAILII		39

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