Decision Summary Information

Back to Results | Search Again | Most Recent Decisions

Neutral Citation Number: 2009 18
Reported Number:
File Number: CF 2266 2007
Appellant: JR
Respondent: HMRC
Judge/Commissioner: Judge J. Mesher
Date Of Decision: 28/01/2009
Date Added: 12/02/2009
Main Category: Residence and presence conditions
Main Subcategory: presence
Secondary Category: European Union law
Secondary Subcategory: Council regulation 1408/71/EEC
Notes: Residence and presence conditions: presence. European Union Law: Council Regulation 1408/71/EEC. Note: Upper Tribunal decision upheld by the Court of Appeal in HMRC v Ruas [2010] EWCA Civ 291, 23.03.10. HMRC have been refused permission to appeal to the Supreme Court.
Decision(s) to Download: CF 2266 2007-00.doc CF 2266 2007-00.doc