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Gheorghitha Puiu v Revenue & Customs (Exciseduty - HMRC v Jones and HMRC v Race applied)   flag 

[2021] UKFTT 255
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
9th July, 2021

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 Tooth [2021] UKSC 17; [2021] 1 WLR 2811 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 60
[2021] Ukftt 0255 [2021] UKFTT 0255 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2021 BAILII flag 1
Perrin v HMRC [2018] UKUT 0156 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag 5
HMRC v Susan Jacobson [2018] UKUT 0018 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag 3
HMRC v Nicholas Race [2014] UKUT 0331 United Kingdom Upper Tribunal United Kingdom circa 2014 BAILII flag 8
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

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