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EDWARD PHELAN v Revenue & Customs (TAX AND NATIONAL INSURANCE CONTRIBUTIONS - whether income was salary or bursary - whether in-time income tax repayment claim made)   flag 

[2023] UKFTT 29
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
5th January, 2023

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Trustees of the BT Pension Scheme v HMRC [2015] EWCA Civ 713 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Jul 2015 BAILII flag 34
HMRC v Raftopoulou [2018] EWCA Civ 818; [2019] 1 WLR 1528 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Apr 2018 BAILII flag 24

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