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GL v Revenue & Customs (European Union law, Residence and presence conditions, Tax credits and family credit)   flag 

[2023] UKUT 100
United Kingdom Upper Tribunal
United Kingdom
13th April, 2023

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Vestey v IRC [1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 47
R (on the application of Wilkinson) v Inland Revenue Commissioners [2003] EWCA Civ 814; [2003] 3 All ER 719; [2003] All ER (D) 245; [2003] 1 WLR 2683; (2003) 100 LSG 27; [2003] BTC 282 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jun 2003 BAILII flag 12
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case) [1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722 House of Lords United Kingdom 9 Apr 1981 BAILII flag 703
LS and RS v Commissioners for Her Majesty's Revenue and Customs [2017] UKUT 257 United Kingdom Upper Tribunal United Kingdom 14 Jun 2017 BAILII flag 9
GC v HMRC (TC) (Residence and Presence Conditions: ordinary residence) [2014] UKUT 251 United Kingdom Upper Tribunal United Kingdom 30 May 2014 BAILII flag 1
1 WLR 1718 1 WLR 1718 United Kingdom circa 1981 LexisNexis / Westlaw flag 5

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