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R (Totel Ltd) v First-tier Tribunal (Tax Chamber)   flag  12

[2012] EWCA Civ 1401; [2013] QB 860
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
31st October, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioners for His Majesty's Revenue and Customs v Arrbab [2024] EWCA Civ 16 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jan 2024 BAILII flag
Watson (Dian) v Feanny (Camille) [2021] JMCA 42 Court of Appeal of Jamaica Jamaica 16 Apr 2021 CommonLII flag
NT Ada Ltd v HMRC [2019] UKFTT 333 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2019 BAILII flag 6
Popat v Revenue and Customs (Income Tax/Corporation Tax : Appeal) [2018] UKFTT 91 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2018 BAILII flag
Mathew v Revenue & Customs (DAILY PENALTIES - failure to comply) [2017] UKFTT 869 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Dec 2017 BAILII flag
Sintra Global Inc v HMRC [2016] UKFTT 726 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Oct 2016 BAILII flag 3
Mughal (t/a Dallas Chicken and Ribs) v Revenue and Customs (VAT - APPEALS : Hardship) [2016] UKFTT 456 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2016 BAILII flag
Kent v The National Crime Agency [2016] UKFTT 228 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Apr 2016 BAILII flag 1
Luxur PLC v Revenue and Customs (VAT - APPEALS : Hardship) [2016] UKFTT 101 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2016 BAILII flag
Clarise Properties Ltd v Rees [2015] EWCA Civ 1118 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Jul 2015 BAILII flag 1
Secretary of State for Work and Pensions v PD (ESA) (Employment and support allowance : other) [2014] UKUT 549 United Kingdom Upper Tribunal United Kingdom 10 Dec 2014 BAILII flag
Dong [2014] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2014 BAILII flag 6

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT)
Finance Act 1994 s14, s16, s59, s60, s54, s56
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R (oao ToTel Ltd) v First Tier Tribunal (Tax Chamber) and HMRC [2011] EWHC 652 High Court of England and Wales United Kingdom - England and Wales circa 2011 BAILII flag 3
Wilson v First County Trust Ltd (No 2) [2003] UKHL 40; [2004] 1 AC 816; [2003] 4 All ER 97; [2003] 2 All ER (Comm) 491; [2003] 3 WLR 568; [2003] All ER (D) 187; [2003] UKHRR 1085; [2003] HRLR 33 House of Lords United Kingdom 10 Jul 2003 BAILII flag 412
R (Orange Personal Communications) v Secretary of State for Trade and Industry [2001] 3 CMLR 36 Europe circa 2001 flag 1
Mercury Personal Communications v Secretary of State for Trade and Industry [2000] UKCLR 143 United Kingdom circa 2000 flag 2
R v Secretary of State for the Environment; Ex parte Spath Holme Ltd [2000] 1 All ER 884; [2000] 3 WLR 141 United Kingdom circa 2000 LexisNexis flag 5
R v Secretary of State for the Home Department; Ex parte Simms [1999] UKHL 33; [2000] 2 AC 115; [1999] 3 All ER 400; [1999] 3 WLR 328; [1999] EMLR 689; (1999) 7 BHRC 411; (1999) 2 CHRLD 359 House of Lords United Kingdom 8 Jul 1999 BAILII flag 561
R v Secretary of State for the Home Department; Ex parte Pierson [1997] UKHL 37; [1998] AC 539; [1997] 3 All ER 577; [1997] 3 WLR 492 House of Lords United Kingdom 24 Jul 1997 BAILII flag 253
R v Secretary of State for Social Security, ex parte Joint Council for the Welfare of Immigrants [1996] EWCA Civ 1293; [1996] 4 All ER 385; [1997] 1 WLR 275 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jun 1996 BAILII flag 68
Colonial Sugar Refining Co Ltd v Irving [1905] AC 360 United Kingdom circa 1905 LexisNexis / Westlaw flag 1

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