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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
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
6 Si 2009/571 6 SI 2009/571 United Kingdom circa 2009 flag 5

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