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Ewan Leslie James McMorris v Revenue & Customs 1

[2014] UKFTT 1116

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

29th December, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cliffe v HMRC	[2019] UKFTT 564	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Sep 2019	BAILII		1

Legislation Cited

Legislation Name	Provision
Finance Act 1972	s2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Charles Atkinson v HMRC	[2013] UKFTT 191	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Mar 2013	BAILII		5
Kerr/Grantham House v HMRC	[2011] UKFTT 40	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jan 2011	BAILII		3
Wannell v Rothwell	(1996) 68 Tax Cas 719		United Kingdom	circa 1996			9
Sharkey v Wernher	[1956] AC 58; 36 Tax Cas 275		United Kingdom	circa 1956	LexisNexis / Westlaw		38
Lord Glanely v Wightman	(1932) 17 Tax Cas 634		United Kingdom	circa 1932			2
Earl of Jersey s executors v Bassom	(1926) 10 Tax Cas 357		United Kingdom	circa 1926			3

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