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Usha Martin (UK) Ltd v Revenue & Customs   flag 

[2013] UKFTT 793
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
20th December, 2012

Legislation Cited

Legislation Name Provision
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FII Group Litigation v Revenue and Customs Commissioners [2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337 United Kingdom Supreme Court United Kingdom 23 May 2012 BAILII flag 67
HMRC v Atlantic Electronics Ltd [2012] UKUT 45 United Kingdom Upper Tribunal United Kingdom 6 Feb 2012 BAILII flag 13
Hawkeye Communications v HMRC [2010] UKFTT 636 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Dec 2010 BAILII flag 10
Surestone Ltd v HMRC [2009] UKFTT 352 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2009 BAILII flag 9

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