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Race v HMRC 3

[2013] UKFTT 489

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

United Kingdom

10th September, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
van Driessche v HMRC	[2016] UKFTT 441	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jun 2016	BAILII		6
David Bickell v Revenue & Customs	[2014] UKFTT 781	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Aug 2014	BAILII		1
Putri Projosujadi v The Director of Border Revenue	[2014] UKFTT 80	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jan 2014	BAILII		1

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s12, s14, s16, s152

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
B and G Liquor Store Ltd v Revenue & Customs	[2013] UKFTT 339	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jun 2013	BAILII		1
Repertoire Culinaire Ltd v Revenue & Customs	[2013] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2013	BAILII		1
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		202
Barrett v Enfield London Borough Council	[1999] UKHL 25; [1999] 3 All ER 193; [1999] WLR 79	House of Lords	United Kingdom	17 Jun 1999	BAILII		43

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