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| Case Name † | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index | |
| 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 |
|
 |
| Archer v HMRC | [2020] UKFTT 288 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Jul 2020 | BAILII |
|
2 |
| 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 |
|
|
| Beadle v Revenue & Customs | [2017] UKFTT 829 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Nov 2017 | BAILII |
|
3 |
| 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 |
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|
| Benton v HMRC | [2018] UKFTT 593 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Sep 2018 | BAILII |
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6 |
| 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 |
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| 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 |
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| Carr v Revenue and Customs | [2017] UKFTT 863 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Dec 2017 | BAILII |
|
2 |
| Caunter | [2017] UKFTT 335 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Apr 2017 | BAILII |
|
2 |
| 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 |
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|
| 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 |
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|
| 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 |
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|
| 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 |
|
|
| 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 |
|
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 |
|
1 |
| 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 |
|
|
| 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 |
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| 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 |
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| 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 |
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| 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 |
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|
| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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|
| Hart | [2018] UKFTT 207 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Apr 2018 | BAILII |
|
17 |
| 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 |
|
|
| Hesketh v HMRC |
[2017] UKFTT 871; |
First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Dec 2017 | BAILII |
|
53 |
| 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 |
|
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| 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 |
|
|
| Radley and Gibbs v HMRC | [2016] UKFTT 688 | Jonathan Richards) | United Kingdom | 17 Oct 2016 | BAILII |
|
3 |
| 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 |
|
|
| Khan Properties Ltd v HMRC | [2017] UKFTT 830 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Nov 2017 | BAILII |
|
8 |
| 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 |
|
|
| Lennon v Revenue and Customs | [2018] UKFTT 220 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Apr 2018 | BAILII |
|
6 |
| Ltd v HMRC | [2020] UKFTT 34 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jan 2020 | BAILII |
|
1 |
| 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 |
|
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| 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 |
|
|
| Mr B Mabe | [2016] UKFTT 340 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 May 2016 | BAILII |
|
2 |
| 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 |
|
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| 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 |
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|
| 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 |
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| 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 |
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| 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 |
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| 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 |
|
2 |
| 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 |
|
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| 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 |
|
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| 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 |
|
1 |
| 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 |
|
|
| 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 |
|
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| 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 |
|
|
| 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 |
|
2 |
| 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 |
|
|
| 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 |
|
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| 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 |
|
|
| Sowinski v Revenue and Customs Commissioners | [2015] UKFTT 636 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Dec 2015 | BAILII |
|
1 |
| Stayton v HMRC | [2016] UKFTT 345 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 May 2016 | BAILII |
|
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 |
|
1 |
| 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 |
|
|
| Welland v HMRC | [2017] UKFTT 870 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Dec 2017 | BAILII |
|
22 |
| 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 |
|
|
| 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 |
|
|
| 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 |
|
10 |
| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| Legislation Name | Provision |
| Housing Act 1957 (Vic) | |
| Finance Act 1998 |
| Case Name † | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index | |
| B & J Shopfitting Services v R & C Commrs | [2010] UKFTT 78 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Jan 2010 | BAILII |
|
33 |
| Electrical Installation Solutions Ltd v Revenue and Customs Commissioners | [2013] UKFTT 419 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Aug 2013 | BAILII |
|
13 |
| Fedesa |
[1990] EUECJ R-88/146; |
Court of Justice of the European Communities | Europe | 13 Nov 1990 | BAILII |
|
157 |
| Ferrazzini v Italy |
|
European Court of Human Rights | Europe | circa 2001 |
|
9 |
|
| Ghadian v Godin-Mendoza |
|
United Kingdom | circa 2004 | LexisNexis / Westlaw |
|
1 |
|
| Ireton v Revenue and Customs Commissioners | [2011] UKFTT 639 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Sep 2011 | BAILII |
|
3 |
| LH Bishop Electrical Co Ltd A F Sheldon (t/a Aztec Distributors) v Revenue & Customs | [2013] UKFTT 522 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Sep 2013 | BAILII |
|
11 |
| Lobler v HMRC | [2015] UKUT 152 | United Kingdom Upper Tribunal | United Kingdom | 26 Mar 2015 | BAILII |
|
12 |
| Mr Steven Hoskins v Revenue & Customs | [2012] UKFTT 284 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Apr 2012 | BAILII |
|
4 |
| National and Provincial Building Society v United Kingdom |
[1997] ECHR 87; |
European Court of Human Rights | Europe | 23 Oct 1997 | BAILII |
|
70 |
| O'Reilly v Mackman |
[1983] UKHL 1; |
House of Lords | United Kingdom | 25 Nov 1983 | BAILII |
|
713 |
| R (Sinclair Collis Ltd) v Secretary of State for Health |
[2011] EWCA Civ 437; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Jun 2011 | BAILII |
|
37 |
| Research and Development Partnership Ltd v HMRC | [2009] UKFTT 328 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Nov 2009 | BAILII |
|
6 |
| Revenue and Customs Commissioners v Dhanak | [2014] UKUT 68 | United Kingdom Upper Tribunal | United Kingdom | 11 Feb 2014 | BAILII |
|
4 |
| Richfield Fashion Co Ltd v Revenue and Customs Commissioners | [2011] UKFTT 80 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | circa 2011 | BAILII |
|
2 |
| Rotberg v R & C Comrs | [2014] UKFTT 657 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Jul 2014 | BAILII |
|
16 |
| Turner v Revenue & Customs | [2014] UKFTT 1124 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 Dec 2014 | BAILII |
|
1 |
| Wandsworth London Borough Council v Winder |
[1984] UKHL 2; |
House of Lords | United Kingdom | 29 Nov 1984 | BAILII |
|
210 |