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Gerald Lee and Sarah Lee v Revenue & Customs (Procedure : Other) 1

[2022] UKFTT 175

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

United Kingdom

16th May, 2022

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Lee v HMRC	[2023] UKUT 242	United Kingdom Upper Tribunal	United Kingdom	29 Sep 2023	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Henke v Revenue and Customs Commissioners	[2006] STC (SCD) 561		United Kingdom	circa 2006			4
Higgins v HMRC	[2019] EWCA Civ 1860	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Nov 2019	BAILII		3
Makins v Elson	[1977] 1 WLR 221		United Kingdom	circa 1977	LexisNexis / Westlaw		2
Lee v HMRC	[2023] UKUT 242	United Kingdom Upper Tribunal	United Kingdom	29 Sep 2023	BAILII		1
Paul Gibson v The Commissioners for HMRC	[2013] UKFTT 636	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Oct 2013	BAILII		1

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