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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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