Legislation

Finance Act 2003

1 decision citing this instrument.

Provisions cited

section 25 of the Finance Act 2003section 29(1) of the Finance Act 2003section 29(2) and (3)(a) of the Finance Act 2003section 33(7)(a) of the Finance Act 2003

Decisions

Andrew Burridge v The Commissioners for HMRC

Tax LawFirst-tier Tribunal (Tax)27 Jul 2026[2026] UKFTT 1127 (TC)Added 6 Aug 2026

The appellant, Mr Andrew Burridge, arrived at Terminal 2 of Manchester Airport on 15 April 2024 on a flight from Banjul, Gambia, having travelled there on a visit organised by his local church to deliver electrical kitchen goods…