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HMRC v RS (No 2) (TC)

[2022] UKUT 246

United Kingdom Upper Tribunal

United Kingdom

9th September, 2022

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s11

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Andrews v Styrap	26 LT 704		United Kingdom				23
HM Revenue & Customs v RS (CTC)	[2021] UKUT 310	United Kingdom Upper Tribunal	United Kingdom	3 Dec 2021	BAILII		1
LS and RS v Commissioners for Her Majesty's Revenue and Customs	[2017] UKUT 257	United Kingdom Upper Tribunal	United Kingdom	14 Jun 2017	BAILII		9
MK v HMRC (TC)	[2018] UKUT 238	United Kingdom Upper Tribunal	United Kingdom	18 Jul 2018	BAILII		2
W v HMRC	[2020] UKUT 239	United Kingdom Upper Tribunal	United Kingdom	23 Jul 2020	BAILII		1
ZM and AB v HMRC (TC)	[2013] UKUT 547	United Kingdom Upper Tribunal	United Kingdom	5 Nov 2013	BAILII		5

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