Clean Car Co Ltd v C & E Commissioners 42

[1991] VATTR 239; [1991] BVC 568

United Kingdom

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Mynett v Revenue And Customs (VALUE ADDED TAX - VAT default surcharge for failure to submit VAT return and/or pay VAT by the due date)	[2023] UKFTT 652	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jul 2023	BAILII	1
Prisma Recruitment Ltd v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - whether Regulation 80 determination made - whether overpayment relief claim made)	[2023] UKFTT 291	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Mar 2023	BAILII
Heron v Revenue & Customs (PROCEDURE : appeal out of time)	[2020] UKFTT 146	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Mar 2020	BAILII
Ferguson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)	[2020] UKFTT 66	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Feb 2020	BAILII
Caris Properties Ltd v Revenue & Customs (Income Tax/corporation Tax : Penalty)	[2019] UKFTT 709	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Nov 2019	BAILII
MacDonald v Revenue And Customs (VAT - breach of registration threshold)	[2019] UKFTT 607	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Sep 2019	BAILII
Matharu Delivery Service Ltd v Revenue & Customs (PROCEDURE : notice to provide detailed chronological directors' loan account)	[2019] UKFTT 553	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Aug 2019	BAILII
Michael Pepper Joinery Ltd v Revenue & Customs (INCOME TAX - Construction Industry Scheme (CIS))	[2019] UKFTT 518	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Aug 2019	BAILII
Clark v Revenue & Customs (PROCEDURE : EXCISE DUTY - hand rolling tobacco)	[2019] UKFTT 479	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jul 2019	BAILII
Brown v Revenue & Customs (PROCEDURE : Income tax - late appeal)	[2019] UKFTT 476	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jul 2019	BAILII
Georgiou v Revenue & Customs (Income tax - self assessment - late filing)	[2019] UKFTT 428	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jul 2019	BAILII
Griffiths v HMRC	[2019] UKFTT 424	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Jun 2019	BAILII	2
Ye Old Cider Bar LTD v Revenue & Customs (VAT - PENALTIES : Default surcharge)	[2019] UKFTT 84	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Feb 2019	BAILII
McMurray v Revenue & Customs (Income Tax/Corporation Tax : Penalty)	[2019] UKFTT 83	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Feb 2019	BAILII
Starflex Contractors Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)	[2019] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jan 2019	BAILII
Marlow Rowing Club v Revenue & Customs (VAT - PENALTIES : Reasonable excuse)	[2018] UKFTT 655	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2018	BAILII
Grant v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other)	[2018] UKFTT 397	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jul 2018	BAILII
Murdoch v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other)	[2018] UKFTT 398	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jul 2018	BAILII
Kyriakos Karoulla t/a Brockley s Rock v The Commissioners for HM Revenue and Customs	[2018] UKFTT 255	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 May 2018	BAILII	1
Hart	[2018] UKFTT 207	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2018	BAILII	17
Palmer v Revenue and Customs (Income Tax/Corporation Tax : Penalty)	[2018] UKFTT 159	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2018	BAILII
Pauline Edole v Hughes Donald Alberty (Beneficial interests, trusts and restrictions : Beneficial interests, trusts and restrictions)	[2018] UKFTT 100	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Feb 2018	BAILII
Jackson v The Commissioners for Her MajestyÕs Revenue and Customs	[2018] UKFTT 64	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2018	BAILII	5
Gabay v Revenue and Customs (Income Tax/Corporation Tax : Penalty)	[2018] UKFTT 23	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Jan 2018	BAILII
Wajid v Revenue and Customs (Income Tax/Corporation Tax : Appeal)	[2018] UKFTT 11	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2018	BAILII
Iqbal v Revenue and Customs (Income Tax/Corporation Tax : Penalty)	[2018] UKFTT 10	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2018	BAILII
Welland v HMRC	[2017] UKFTT 870	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Dec 2017	BAILII	22
Hesketh v HMRC	[2017] UKFTT 871; [2018] Tax Cas 06266	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Dec 2017	BAILII	53
Total Facade Solutions Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge)	[2017] UKFTT 412	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 May 2017	BAILII
British-American Tobacco v HMRC	[2017] UKFTT 190	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Mar 2017	BAILII	2
British-American Tobacco (Holdings) Ltd v Revenue and Customs (EXCISE DUTY TOBACCO : Hand rolling)	[2017] UKFTT 167	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Feb 2017	BAILII
Kusten Vorland Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge)	[2016] UKFTT 818	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Dec 2016	BAILII
Eurovision Logistics Ltd v Revenue & Customs (VAT default surcharge)	[2016] UKFTT 773	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Nov 2016	BAILII
M S Resources LLP v Revenue & Customs (VAT - default surcharge)	[2016] UKFTT 754	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Nov 2016	BAILII
DCC Logistics Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge)	[2016] UKFTT 559	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Aug 2016	BAILII
Cherian v Revenue and Customs (Income Tax/Corporation Tax : Other)	[2016] UKFTT 316	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2016	BAILII
Kingsdale Group Ltd v HMRC	[2016] UKFTT 236	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Apr 2016	BAILII	3
G Siddons Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge)	[2016] UKFTT 199	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2016	BAILII
Qualapharm	[2016] UKFTT 100	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2016	BAILII	18
Fifields Mechanical and Electrical Services v Revenue & Customs (VAT - PENALTIES : Default surcharge)	[2015] UKFTT 385	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Aug 2015	BAILII
Coales v HMRC	[2012] UKFTT 477	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jul 2012	BAILII	33
Sterling Developments (London) Ltd v Revenue & Customs	[2012] UKFTT 282	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2012	BAILII

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