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Barrett v HMRC   flag  67

[2015] UKFTT 329
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th July, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 53
Welland v HMRC [2017] UKFTT 870 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Dec 2017 BAILII flag 22
Hart [2018] UKFTT 207 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2018 BAILII flag 17
William Archer v HMRC [2023] EWCA Civ 626 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Jun 2023 BAILII flag 10
Khan Properties Ltd v HMRC [2017] UKFTT 830 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2017 BAILII flag 8
Benton v HMRC [2018] UKFTT 593 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Sep 2018 BAILII flag 6
Lennon v Revenue and Customs [2018] UKFTT 220 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2018 BAILII flag 6
Beadle v Revenue & Customs [2017] UKFTT 829 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Nov 2017 BAILII flag 3
Radley and Gibbs v HMRC [2016] UKFTT 688 Jonathan Richards) United Kingdom 17 Oct 2016 BAILII flag 3
Archer v HMRC [2020] UKFTT 288 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jul 2020 BAILII flag 2
Scheiling Properties Ltd v Revenue and Customs [2018] UKFTT 247 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2018 BAILII flag 2
Carr v Revenue and Customs [2017] UKFTT 863 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Dec 2017 BAILII flag 2
Quested (t/a Eyelevel Design Consultants) v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 460 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2017 BAILII flag 2
Caunter [2017] UKFTT 335 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Apr 2017 BAILII flag 2
Mr B Mabe [2016] UKFTT 340 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 May 2016 BAILII flag 2
DAVID ANDREAE v Revenue & Customs (INCOME TAX - Follower Notice - Penalty) [2022] UKFTT 142 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Apr 2022 BAILII flag 1
Ltd v HMRC [2020] UKFTT 34 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jan 2020 BAILII flag 1
Symes v Revenue and Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 42 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Feb 2018 BAILII flag 1
DM Specialist Joinery Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2017] UKFTT 413 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2017 BAILII flag 1
Ridgecrest Cleaning Services Pendergate Ltd v The Commissioners for Her Majesty s Revenue & Customs [2016] UKFTT 778 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Nov 2016 BAILII flag 1
Stayton v HMRC [2016] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 May 2016 BAILII flag 1
Sowinski v Revenue and Customs Commissioners [2015] UKFTT 636 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2015 BAILII flag 1
Bevan v Revenue and Customs (INCOME TAX - property letting income received - failure to notify liability to income tax) [2024] UKFTT 586 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2024 BAILII flag
BAKER v Revenue & Customs (INCOME TAX - Follower Notice - Penalty) [2024] UKFTT 126 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Feb 2024 BAILII flag
Exclusive Promotions Ltd v Commissioners for His Majesty's Revenue and Customs [2023] UKUT 269 United Kingdom Upper Tribunal United Kingdom 9 Nov 2023 BAILII flag
Regency Site Personnel Ltd v Revenue and Customs (LATE APPEAL - Martland considered) [2021] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2021 BAILII flag
Heacham Holidays Ltd v Revenue & Customs (PENALTIES - late filing of ATED returns) [2020] UKFTT 406 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Oct 2020 BAILII flag
Ketley v Revenue & Customs (Pensions - primary and enhanced protection - notification) [2020] UKFTT 161 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Mar 2020 BAILII flag
Masetti v Revenue & Customs (INCOME TAX - penalties for failure to make return) [2020] UKFTT 142 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2020 BAILII flag
Salazar v Revenue & Customs (Appeal against penalty) [2019] UKFTT 614 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2019 BAILII flag
Zurl v Revenue & Customs (INCOME TAX penalties for late filing) [2019] UKFTT 421 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2019 BAILII flag
Advantage Rock Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 431 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jun 2019 BAILII flag
ESE Rendering Solutions Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry) [2019] UKFTT 309 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 May 2019 BAILII flag
Ground Force Construction Ltd v Revenue & Customs (PROCEDURE - whether appeal to be accepted out of time) [2019] UKFTT 274 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2019 BAILII flag
Fleming v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Feb 2019 BAILII flag
Friel v Revenue & Customs (INCOME TAX/CORPORATION TAX : late payment penalties) [2019] UKFTT 91 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Feb 2019 BAILII flag
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 flag
Tarrant Howl Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 640 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Oct 2018 BAILII flag
Slocock v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 569 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Oct 2018 BAILII flag
Chalmers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 555 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2018 BAILII flag
Chilvers v Revenue & Customs (NATIONAL INSURANCE : failure to pay) [2018] UKFTT 517 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Aug 2018 BAILII flag
Ikin v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 475 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2018 BAILII flag
Ben Associates (UK) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 429 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Smith v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Rowan-Smith v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 431 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Wickenden v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 465 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Wickenden v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 464 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Pidcock v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 376 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jul 2018 BAILII flag
Cobb v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 343 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2018 BAILII flag
Nugent v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 342 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2018 BAILII flag
Reid v Revenue & Customs (Capital Gains Tax : Taxation of Chargeable Gains : penalties) [2018] UKFTT 457 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2018 BAILII flag
Wong v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 286 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2018 BAILII flag
Gill v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 351 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 May 2018 BAILII flag
Harrop v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 281 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 May 2018 BAILII flag
Sandpiper Car Hire Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 267 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 May 2018 BAILII flag
Dartswift International Ltd v Revenue and Customs (EXCISE DUTY SUSPENSION : Excise duty suspension) [2018] UKFTT 256 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 May 2018 BAILII flag
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 flag
NSF Utilities Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 9 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jan 2018 BAILII flag
General Transport Spa v Revenue and Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse) [2017] UKFTT 790 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2017 BAILII flag
Woods v Revenue and Customs (Income Tax/Corporation Tax : Penalty) [2017] UKFTT 791 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2017 BAILII flag
LC Property Management Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 511 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2017 BAILII flag
Schotten and Hansen (UK) Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry) [2017] UKFTT 191 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2017 BAILII flag
Gawthrop v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 689 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Oct 2016 BAILII flag
Blackman v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 465 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jun 2016 BAILII flag
Fernhill Primary School v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 220 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Mar 2016 BAILII flag
Pendergate Ltd t/a Ridge Crest Cleaning Services v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 166 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2016 BAILII flag
Intrinsys Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2015] UKFTT 434 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Sep 2015 BAILII flag

Legislation Cited

Legislation Name Provision
Housing Act 1957 (Vic)
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Nugent v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 342 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2018 BAILII flag
Reid v Revenue & Customs (Capital Gains Tax : Taxation of Chargeable Gains : penalties) [2018] UKFTT 457 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2018 BAILII flag
Wong v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 286 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2018 BAILII flag
Gill v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 351 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 May 2018 BAILII flag
Harrop v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 281 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 May 2018 BAILII flag
Sandpiper Car Hire Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 267 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 May 2018 BAILII flag
Dartswift International Ltd v Revenue and Customs (EXCISE DUTY SUSPENSION : Excise duty suspension) [2018] UKFTT 256 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 May 2018 BAILII flag
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 flag
NSF Utilities Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 9 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jan 2018 BAILII flag
Woods v Revenue and Customs (Income Tax/Corporation Tax : Penalty) [2017] UKFTT 791 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2017 BAILII flag
General Transport Spa v Revenue and Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse) [2017] UKFTT 790 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2017 BAILII flag
LC Property Management Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 511 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2017 BAILII flag
Schotten and Hansen (UK) Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry) [2017] UKFTT 191 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2017 BAILII flag
Gawthrop v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 689 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Oct 2016 BAILII flag
Blackman v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 465 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jun 2016 BAILII flag
Fernhill Primary School v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 220 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Mar 2016 BAILII flag
Pendergate Ltd t/a Ridge Crest Cleaning Services v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 166 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2016 BAILII flag
Intrinsys Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2015] UKFTT 434 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Sep 2015 BAILII flag

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