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McGOWAN v Revenue & Customs   flag 

[2023] UKFTT 28
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
6th January, 2023

Legislation Cited

Legislation Name Provision
Finance Act 1994 s8, s25

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ivey v Genting Casinos (UK) Ltd [2017] UKSC 67; [2018] AC 391; [2017] 3 WLR 1212; [2017] 3 ELR 1212; [2018] 1 Cr App R 12; [2017] All ER (D) 134 United Kingdom Supreme Court United Kingdom 25 Oct 2017 BAILII flag 296
N Diaye v HMRC [2015] UKFTT 380 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2015 BAILII flag 30
6 Si 2009/571 6 SI 2009/571 United Kingdom circa 2009 flag 5
Abou-Rahmah v Al-Haji Abdul Kadir Abacha [2006] EWCA Civ 492 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Apr 2006 BAILII flag 2

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