Law
Cite|
|
LawCite Search |
LawCite Markup Tool |
Help |
Feedback
Law Cite |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Majid v Revenue and Customs (PENALTY - failure to notify - whether conditions for valid penalty were evidenced) | [2024] UKFTT 491 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 May 2024 | BAILII |
|
 |
| Alimahomed v Revenue and Customs (INCOME TAX - Remittance Basis of taxation) | [2024] UKFTT 432 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 May 2024 | BAILII |
|
|
| Monmore Properties Ltd v Revenue And Customs (PRELIMINARY ISSUES - whether global assessment) | [2024] UKFTT 137 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Feb 2024 | BAILII |
|
|
| Rakshit v Revenue & Customs (Stamp Duty Land Tax - whether valid enquiry opened - yes - whether taxpayer estopped from arguing that | [2023] UKFTT 1044 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Dec 2023 | BAILII |
|
|
| WILMORE v Revenue & Customs (CAPITAL GAINS TAX - section 58 Taxation of Capital Gains Tax Act 1992 - whether there was a transfer of beneficial interest in a joint property in the year of separation) | [2023] UKFTT 858 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Oct 2023 | BAILII |
|
|
| BEGUM v Revenue & Customs (Income Tax/Capital Gains Tax - Penalties) | [2023] UKFTT 785 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Sep 2023 | BAILII |
|
|
| Strachan v Revenue And Customs (INCOME TAX AND CAPITAL GAINS TAX - Appellant's domicile of origin) | [2023] UKFTT 617 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Jul 2023 | BAILII |
|
|
| Cooke v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge - Failure to notify liability) | [2023] UKFTT 369 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Apr 2023 | BAILII |
|
1 |
| HFFX LLP v HMRC | [2023] UKUT 73 | United Kingdom Upper Tribunal | United Kingdom | 20 Mar 2023 | BAILII |
|
2 |
| Kingston Maurward College v HMRC | [2023] UKUT 69 | United Kingdom Upper Tribunal | United Kingdom | 17 Mar 2023 | BAILII |
|
1 |
| O'Neil v Revenue and Customs (Redress payment for mis-sold swap - Scottish partnership - business transfer to Co) | [2023] UKFTT 290 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Mar 2023 | BAILII |
|
|
| Wilby v Revenue And Customs (Income Tax - discovery assessment - stamp duty land tax) | [2022] UKFTT 348 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Sep 2022 | BAILII |
|
|
| Matrix Rental Ltd v Revenue & Customs (Annual Tax on Enveloped Dwellings - Whether Ated relief return filed late - yes) | [2022] UKFTT 286 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Aug 2022 | BAILII |
|
|
| Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) | [2022] UKFTT 38 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jan 2022 | BAILII |
|
|
| Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) | [2021] UKFTT 443 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Nov 2021 | BAILII |
|
1 |
| Thomas William Good v Revenue and Customs | [2021] UKUT 281 | United Kingdom Upper Tribunal | United Kingdom | 18 Nov 2021 | BAILII |
|
1 |
| Pala v Revenue & Customs (PROCEDURE - costs - whether HMRC behaved unreasonably) | [2021] UKFTT 205 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Mar 2021 | BAILII |
|
|
| Burford v Revenue & Customs (INCOME TAX - Whether a notice to file pursuant) | [2021] UKFTT 47 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Feb 2021 | BAILII |
|
|
| HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits) | [2021] UKFTT 36 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Feb 2021 | BAILII |
|
|
| St James Marketing Ltd v Revenue & Customs (VAT - default surcharge assessment) | [2020] UKFTT 505 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Dec 2020 | BAILII |
|
|
| Cumming-Bruce v Revenue & Customs (CAPITAL GAINS TAX - Allowable capital losses) | [2020] UKFTT 490 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Dec 2020 | BAILII |
|
|
| Leeds Beckett Students' Union v Revenue & Customs (VALUE ADDED TAX - whether events were fund-raising events) | [2020] UKFTT 430 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Oct 2020 | BAILII |
|
|
| Wiseman v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) | [2020] UKFTT 383 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Sep 2020 | BAILII |
|
1 |
| Bhiki v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Disposal) | [2020] UKFTT 243 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 May 2020 | BAILII |
|
|
| Danaj v Revenue & Customs (INCOME TAX - individual tax return - failure to file income tax return by due date) | [2020] UKFTT 165 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Mar 2020 | BAILII |
|
|
| Jafari v Revenue & Customs (INCOME TAX - Discovery Assessment) |
[2019] UKFTT 692; |
First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Nov 2019 | BAILII |
|
1 |
| West v Revenue & Customs (PROCEDURE : INCOME TAX - Unauthorised Payments - Pension Schemes) | [2019] UKFTT 602 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Sep 2019 | BAILII |
|
|
| Cliffe v HMRC | [2019] UKFTT 564 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Sep 2019 | BAILII |
|
1 |
| Seath v Revenue & Customs (VAT - sole proprietor with more than one business) | [2019] UKFTT 525 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Aug 2019 | BAILII |
|
|
| Khan v Revenue & Customs (INCOME TAX & CAPITAL GAINS TAX - Enquiry into self-assessment) | [2019] UKFTT 513 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Aug 2019 | BAILII |
|
|
| Kantopoulos v Revenue & Customs | [2019] UKFTT 470 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 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 |
| Ho v Revenue & Customs (INCOME TAX - self-assessment) | [2019] UKFTT 343 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 May 2019 | BAILII |
|
|
| Hunter v Revenue & Customs (INCOME TAX :Discovery Assessment) | [2019] UKFTT 312 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 May 2019 | BAILII |
|
|
| Sharif v Revenue & Customs (Income Tax, Class 4 National Insurance Contributions & Student Loan Repayments) | [2019] UKFTT 278 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Apr 2019 | BAILII |
|
1 |
| Shaw v Revenue & Customs (INCOME TAX - industrial buildings allowances) | [2019] UKFTT 280 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Apr 2019 | BAILII |
|
|
| Nelson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) | [2019] UKFTT 36 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Jan 2019 | BAILII |
|
|
| Tribunal (Judge Nigel Popplewell and Mr Simon Bird) | [2018] UKFTT 708 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Dec 2018 | BAILII |
|
1 |
| Edgell v Revenue & Customs (VAT - REGISTRATION : Late) | [2018] UKFTT 710 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Dec 2018 | BAILII |
|
|
| 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 |
|
|
| Bibi v Revenue & Customs (Income Tax/Corporation Tax : Penalty) | [2018] UKFTT 637 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Oct 2018 | BAILII |
|
|
| Looney, Kiernan Looney & Associates (Partnership) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Partnership) | [2018] UKFTT 619 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Oct 2018 | BAILII |
|
1 |
| Lo v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs) | [2018] UKFTT 605 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Oct 2018 | BAILII |
|
|
| Robert, Adam and Dorothy Thornton (trading as A* Education) v HMRC | [2018] UKFTT 568 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Oct 2018 | BAILII |
|
2 |
| Gallagher v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) | [2018] UKFTT 435 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Aug 2018 | BAILII |
|
|
| Smyth v Revenue & Customs (Income Tax/Corporation Tax : Penalty) | [2018] UKFTT 428 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Aug 2018 | BAILII |
|
|
| Vasudeva v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) | [2018] UKFTT 370 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jul 2018 | BAILII |
|
1 |
| Harrison v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) | [2018] UKFTT 359 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Jun 2018 | BAILII |
|
|
| Berry v Revenue & Customs (Income Tax/Corporation Tax : Penalty) | [2018] UKFTT 339 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Jun 2018 | BAILII |
|
|
| Bella Figura Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) | [2018] UKFTT 412 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jun 2018 | BAILII |
|
|
| McFarlane v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self - assessment) | [2018] UKFTT 282 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 May 2018 | BAILII |
|
1 |
| Allpay Ltd v HMRC | [2018] UKFTT 273 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 May 2018 | BAILII |
|
11 |
| Monaghan | [2018] UKFTT 156 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Mar 2018 | BAILII |
|
6 |
| Hicks v HMRC | [2018] UKFTT 22 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jan 2018 | BAILII |
|
5 |
| Hesketh v HMRC |
[2017] UKFTT 871; |
First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Dec 2017 | BAILII |
|
53 |
| Welland v HMRC | [2017] UKFTT 870 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Dec 2017 | BAILII |
|
22 |
| 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 |
|
|
| Beadle v Revenue & Customs | [2017] UKFTT 829 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Nov 2017 | BAILII |
|
3 |
| Biazussi v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) | [2017] UKFTT 763 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Oct 2017 | BAILII |
|
1 |
| Sankey v Revenue and Customs (Income Tax/Corporation Tax : Penalty) | [2017] UKFTT 747 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Oct 2017 | BAILII |
|
|
| Behsodi v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) | [2017] UKFTT 745 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Oct 2017 | BAILII |
|
|
| Moore v Revenue and Customs (Income Tax/Corporation Tax : Penalty) | [2017] UKFTT 744 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Oct 2017 | BAILII |
|
|
| Chadwick (as trustee in bankruptcy of Oduneye-Braniffe) v The National Crime Agency (INCOME TAX/CORPORATION TAX : Proceeds of Crime Act) | [2017] UKFTT 656 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Aug 2017 | BAILII |
|
1 |
| Golden Gate Fleet Ltd v Revenue and Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse) | [2017] UKFTT 631 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Aug 2017 | BAILII |
|
|
| Hull City (Tigers) Ltd v HMRC | [2017] UKFTT 629 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Aug 2017 | BAILII |
|
5 |
| Sudall v HMRC | [2017] UKFTT 404 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 May 2017 | BAILII |
|
7 |
| Duncan v HMRC | [2017] UKFTT 340 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Apr 2017 | BAILII |
|
9 |
| Mohammed Samuel Islam t/a Zainub Takeway v HMRC | [2017] UKFTT 337 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Apr 2017 | BAILII |
|
4 |
| Ian Elder v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) | [2017] UKFTT 269 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Apr 2017 | BAILII |
|
|
| Munford v HMRC | [2017] UKFTT 19 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Jan 2017 | BAILII |
|
5 |
| Hargreaves v Revenue & Customs (PROCEDURE Appeal against discovery assessment) | [2016] UKFTT 772 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Nov 2016 | BAILII |
|
|
| Thornton v Revenue & Customs (Income tax discovery) | [2016] UKFTT 767 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Nov 2016 | BAILII |
|
|
| Dong v The National Crime Agency (INCOME TAX : Discovery Assessments) | [2017] UKFTT 588 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Nov 2016 | BAILII |
|
|
| Robb v National Crime Agency (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) | [2016] UKFTT 641 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Sep 2016 | BAILII |
|
|
| Dugan v HMRC | [2016] UKFTT 618 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Aug 2016 | BAILII |
|
3 |
| Ritchie v Revenue and Customs (PROCEDURE : Other) | [2016] UKFTT 509 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jul 2016 | BAILII |
|
1 |
| van Driessche v HMRC | [2016] UKFTT 441 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Jun 2016 | BAILII |
|
6 |
| Anik v Revenue and Customs (Income Tax/Corporation Tax : Profits) | [2016] UKFTT 395 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jun 2016 | BAILII |
|
1 |
| Gakhal | [2016] UKFTT 356 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Apr 2016 | BAILII |
|
6 |
| Bell v Revenue and Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) | [2016] UKFTT 183 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Mar 2016 | BAILII |
|
|
| Connell, Executors of v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) | [2016] UKFTT 154 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Mar 2016 | BAILII |
|
|
| Thomas v HMRC | [2016] UKFTT 133 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Feb 2016 | BAILII |
|
1 |
| Telematique Ltd Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) | [2016] UKFTT 26 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Jan 2016 | BAILII |
|
|