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Pattullo v HMRC   flag  28

[2016] UKUT 270
United Kingdom Upper Tribunal
United Kingdom
14th June, 2016

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
HMRC v Raymond Tooth [2018] UKUT 38 United Kingdom Upper Tribunal United Kingdom 7 Feb 2018 BAILII flag 32
Atherton v HMRC [2017] UKFTT 831 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Dec 2016 BAILII flag 8
Tutty v HMRC [2019] UKFTT 3 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Dec 2018 BAILII flag 5
Hicks v HMRC [2018] UKFTT 22 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2018 BAILII flag 5
Marano v HMRC [2020] UKFTT 199 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2020 BAILII flag 4
Paya v HMRC [2019] UKFTT 583 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Sep 2019 BAILII flag 4
Carter v Revenue & Customs (STAMP DUTY LAND TAX : discovery assessments) [2020] UKFTT 179 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2020 BAILII flag 3
Rebecca Louise Vowles v HMRC [2017] UKFTT 704 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Sep 2017 BAILII flag 3
Haslam v HMRC [2020] UKFTT 304 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jul 2020 BAILII flag 2
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 flag 1
Mehrban v Revenue & Customs () [2021] UKFTT 53 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Feb 2021 BAILII flag 1
Odey Asset Management LLP v HMRC [2021] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2021 BAILII flag 1
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 flag 1
Gray v Revenue & Customs (STAMP DUTY : Land tax) [2019] UKFTT 213 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Mar 2019 BAILII flag 1
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 flag 1
Astar Services Ltd v HMRC [2018] UKFTT 463 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jul 2018 BAILII flag 1
Beagles v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2017] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2017 BAILII flag 1
Atherton [2016] UKFTT 831 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Dec 2016 BAILII flag 1
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 flag
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 flag
Merit Developments NI v Revenue & Customs (STAMP DUTY LAND TAX - whether discovery assessment validly made) [2020] UKFTT 414 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Oct 2020 BAILII flag
Hayes v Revenue & Customs (INCOME TAX - loan interest relief disallowed) [2020] UKFTT 266 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2020 BAILII flag
Royal Bank of Canada v Revenue & Customs (Corporation tax - oil royalties received by overseas bank) [2020] UKFTT 267 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2020 BAILII flag
Bashir Ahmed Jafari v Revenue & Customs (PROCEDURE : Other) [2020] UKFTT 134 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2020 BAILII flag
Kantopoulos v Revenue & Customs [2019] UKFTT 470 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2019 BAILII flag
Chaudhary v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 99 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2019 BAILII flag
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 flag
Milligan v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) [2017] UKFTT 552 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jul 2017 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1994 s11, s29

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 1
Astar Services Ltd v HMRC [2018] UKFTT 463 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jul 2018 BAILII flag 1
Beagles v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2017] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2017 BAILII flag 1
Atherton [2016] UKFTT 831 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Dec 2016 BAILII flag 1
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 flag
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 flag
Merit Developments NI v Revenue & Customs (STAMP DUTY LAND TAX - whether discovery assessment validly made) [2020] UKFTT 414 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Oct 2020 BAILII flag
Hayes v Revenue & Customs (INCOME TAX - loan interest relief disallowed) [2020] UKFTT 266 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2020 BAILII flag
Royal Bank of Canada v Revenue & Customs (Corporation tax - oil royalties received by overseas bank) [2020] UKFTT 267 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2020 BAILII flag
Bashir Ahmed Jafari v Revenue & Customs (PROCEDURE : Other) [2020] UKFTT 134 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2020 BAILII flag
Kantopoulos v Revenue & Customs [2019] UKFTT 470 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2019 BAILII flag
Chaudhary v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 99 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2019 BAILII flag
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 flag
Milligan v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) [2017] UKFTT 552 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jul 2017 BAILII flag

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