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Michael S K Yip v Revenue & Customs

[2014] UKFTT 865

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

United Kingdom

3rd September, 2014

Legislation Cited

Legislation Name	Provision
Finance Act 1998

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Dr Samuel Easow(1) Mrs Mercy Samuel(2) Tammys Ltd(3) v CHMRC TC02882	[2013] UKFTT 493	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Sep 2013	BAILII
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII
Colin Moore v HMRC	[2011] UKUT 239	United Kingdom Upper Tribunal	United Kingdom	16 Jun 2011	BAILII
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII
HMRC v Mr Imtiaz Ali	[2011] EWHC 880	High Court of England and Wales	United Kingdom - England and Wales	circa 2011	BAILII
Derek William Hankinson	[2010] UKUT 361	United Kingdom Upper Tribunal	United Kingdom	30 Sep 2010	BAILII
Corbally-Stourton v HMRC	[2008] UKSPC SPC00692; [2008] STC (SCD) 907	United Kingdom Special Commissioners of Income Tax	United Kingdom	16 Jun 2008	BAILII
Nash v Chelsea College of Art and Design	[2001] EWHC Admin 538	High Court of England and Wales	United Kingdom - England and Wales	11 Jul 2001	BAILII
Argosy Co v IRC	[1971] UKPC 5; [1971] 1 WLR 514	Privy Council	United Kingdom	8 Feb 1971	BAILII
Cenlon Finance Co Ltd v Ellwood	[1962] AC 782; [1962] 1 All ER 854; (1962) 40 Tax Cas 176		United Kingdom	circa 1962	LexisNexis / Westlaw
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw

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