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Patrick Degorce v Revenue & Customs 2

[2013] UKFTT 178

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

United Kingdom

4th March, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Degorce v HMRC	[2017] EWCA Civ 1427; [2018] 4 WLR 79	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Oct 2017	BAILII		19
Jerome Anderson v HMRC	[2016] UKFTT 565	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Aug 2016	BAILII		3

Legislation Cited

Legislation Name	Provision
Finance Act 1998

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hira Co Ltd v Revenue & Customs	[2012] UKFTT 610	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Oct 2012	BAILII		2
Markem Corporation v Zipher Ltd	[2005] EWCA Civ 267; [2005] RPC 31; [2005] All ER (D) 377	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Mar 2005	BAILII		82
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
Thomson (Inspector of Taxes) v Gurneville Securities Ltd	[1972] AC 661		United Kingdom	circa 1972	LexisNexis / Westlaw		7
Thomson v Gurneville	47 Tax Cas 633		United Kingdom	circa 1972			2

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