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Edward Cumming Bruce v Revenue and Customs   flag 

[2022] UKUT 233
United Kingdom Upper Tribunal
United Kingdom
24th August, 2022

Legislation Cited

Legislation Name Provision
Finance Act 1991 s72
Finance Act 1994 s2, s8, s9, s16, s42, s43, s52

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Edward Cumming-Bruce v HMRC [2022] UKUT 00233 United Kingdom Upper Tribunal United Kingdom circa 2022 BAILII flag 1
HMRC v Tooth [2021] UKSC 17; [2021] 1 WLR 2811 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 60
R (Derry) v Revenue and Customs Comrs [2019] UKSC 19; [2019] 1 WLR 2754 United Kingdom Supreme Court United Kingdom circa 2019 BAILII flag 25
R (on the application of De Silva) v Revenue and Customs Commissioners [2017] UKSC 74; [2017] 1 WLR 4384 United Kingdom Supreme Court United Kingdom 15 Nov 2017 BAILII flag 13
HMRC v Cotter [2013] UKSC 69; [2013] 1 WLR 3514 United Kingdom Supreme Court United Kingdom 6 Nov 2013 BAILII flag 40
Mansworth v Jelley [2002] EWCA Civ 1829 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Dec 2002 BAILII flag 6

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