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Wallace v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction)   flag 

[2018] UKFTT 666
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
12th November, 2018

Legislation Cited

Legislation Name Provision
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 202
HMRC v Race [2014] UKUT 331 United Kingdom Upper Tribunal United Kingdom 15 Jul 2014 BAILII flag 90
van Driessche v HMRC [2016] UKFTT 441 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2016 BAILII flag 6

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