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a carefully crafted disclosure seeking to pass through the initial checks carried out by HMRC but in no way meeting the test of clearly alerting to an actual insufficiency   flag  2

[2010] SLT 993
Scots Law Times
United Kingdom - Scotland

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Neil Pattullo v Revenue & Customs [2014] UKFTT 841 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2014 BAILII flag 1
Pattullo v HMRC [2016] UKUT 270 United Kingdom Upper Tribunal United Kingdom 14 Jun 2016 BAILII flag 28

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