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1 LP (acting through Mr D J Cowen) v Revenue and Customs Commissioners 3

[2016] UKFTT 253

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

18th April, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
JASON CALLEN v Revenue & Customs (Discovery assessment - was the taxpayer or a person acting on his behalf careless)	[2022] UKFTT 40	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2022	BAILII
Hicks v HMRC	[2018] UKFTT 22	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2018	BAILII		5
BNP Paribas SA (London Branch) v HMRC	[2017] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jun 2017	BAILII		3

Legislation Cited

Legislation Name	Provision
Finance Act 1938	s24

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Clavis Liberty Fund LP1 v Revenue & Customs	[2015] UKUT 72; [2015] 1 WLR 2949	United Kingdom Upper Tribunal	United Kingdom	10 Feb 2015	BAILII		4
BUPA Insurance Ltd v Revenue And Customs	[2014] UKUT 262	United Kingdom Upper Tribunal	United Kingdom	16 Jun 2014	BAILII		7
2 Act 2005	2 Act 2005		United Kingdom	circa 2005			46
[1995] 1 AC 148	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
Vestey v IRC	[1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw		47
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
Lewis Emanuel & Son Ltd v White	(1965) 42 Tax Cas 369		United Kingdom	circa 1965			14
Iswera v Commissioner of Inland Revenue	[1965] 1 WLR 663		United Kingdom	circa 1965	LexisNexis / Westlaw		24
Paget v IRC	[1938] 2 KB 25; 21 Tax Cas 677		United Kingdom	circa 1938	LexisNexis / Westlaw		18
Eclipse Film Partners No 35 LLP v HMRC	[2015] EWCA Civ 95	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Feb 2015	BAILII		18
IR Commrs v Livingston	(1927) 11 Tax Cas 538; [1927] SC 251		United Kingdom - Scotland	circa 1927			57

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