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Anthony Hancock & Tracy Lee Hancock v The Commissionnners for Revenue & Customs

[2014] UKFTT 695

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

United Kingdom

21st July, 2014

Legislation Cited

Legislation Name	Provision
Finance Act 1984	s1, s64, s115, s116

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
Aberdeen	52 Tax Cas 281		United Kingdom	circa 2001			12

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