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Higgs v Revenue And Customs (Procedure - preliminary issue - marketed tax avoidance scheme)   flag 

[2023] UKUT 296
United Kingdom Upper Tribunal
United Kingdom
13th December, 2023

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hoey v HMRC [2022] EWCA Civ 656; [2022] 1 WLR 4113 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 May 2022 BAILII flag 10
Stephen Hoey v Revenue and Customs [2021] UKUT 82 United Kingdom Upper Tribunal United Kingdom 12 Apr 2021 BAILII flag 3
Hoey v HMRC [2019] UKFTT 489 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2019 BAILII flag 7

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