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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| 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 |
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| 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 |
| Mehrban v Revenue & Customs () | [2021] UKFTT 53 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Feb 2021 | BAILII |
|
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 |
|
1 |
| 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 |
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| 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 |
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| 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 |
| Haslam v HMRC | [2020] UKFTT 304 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Jul 2020 | BAILII |
|
2 |
| 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 |
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|
| 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 |
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|
| Marano v HMRC | [2020] UKFTT 199 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Apr 2020 | BAILII |
|
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 |
|
3 |
| 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 |
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|
| Paya v HMRC | [2019] UKFTT 583 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Sep 2019 | BAILII |
|
4 |
| Kantopoulos v Revenue & Customs | [2019] UKFTT 470 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Jul 2019 | BAILII |
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|
| 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 |
|
1 |
| 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 |
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| Tutty v HMRC | [2019] UKFTT 3 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 Dec 2018 | BAILII |
|
5 |
| 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 |
| Astar Services Ltd v HMRC | [2018] UKFTT 463 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 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 |
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| HMRC v Raymond Tooth | [2018] UKUT 38 | United Kingdom Upper Tribunal | United Kingdom | 7 Feb 2018 | BAILII |
|
32 |
| Hicks v HMRC | [2018] UKFTT 22 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jan 2018 | BAILII |
|
5 |
| Rebecca Louise Vowles v HMRC | [2017] UKFTT 704 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Sep 2017 | BAILII |
|
3 |
| 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 |
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| 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 |
|
1 |
| Atherton | [2016] UKFTT 831 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Dec 2016 | BAILII |
|
1 |
| Atherton v HMRC | [2017] UKFTT 831 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Dec 2016 | BAILII |
|
8 |
| Legislation Name | Provision |
| Finance Act 1994 | s11, s29 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| Pattullo v Revenue and Customs Commissioners | [2016] UKUT 0270 | United Kingdom Upper Tribunal | United Kingdom | circa 2016 | BAILII |
|
2 |
| HMRC v Pendragon plc |
[2015] UKSC 37; |
United Kingdom Supreme Court | United Kingdom | 10 Jun 2015 | BAILII |
|
39 |
| Alistair Norman v HMRC | [2015] UKFTT 0303 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | circa 2015 | BAILII |
|
2 |
| Healthcare at Home Ltd v The Common Services Agency |
[2014] UKSC 49; |
United Kingdom Supreme Court | United Kingdom | 30 Jul 2014 | BAILII |
|
56 |
| David Stephen Sanderson v HMRC | [2013] UKUT 0623 | United Kingdom Upper Tribunal | United Kingdom | circa 2013 | BAILII |
|
3 |
| Revenue and Customs Commissioners |
[2011] UKSC 19; |
United Kingdom Supreme Court | United Kingdom | 11 May 2011 | BAILII |
|
108 |
| Corbally-Stourton v HMRC |
[2008] UKSPC SPC00692; |
United Kingdom Special Commissioners of Income Tax | United Kingdom | 16 Jun 2008 | BAILII |
|
41 |
| Lawson v Serco Ltd; Botham v Ministry of Defence; Crofts v Veta Ltd |
[2006] UKHL 3; |
House of Lords | United Kingdom | 26 Jan 2006 | BAILII |
|
112 |
| Edwards v Bairstow |
[1955] UKHL 3; |
House of Lords | United Kingdom | 25 Jul 1955 | BAILII |
|
1132 |
| R v Commissioners for General Purposes of Income Tax for Kensington |
[1913] UKLawRpKQB 163; |
United Kingdom | 14 Oct 1913 | CommonLII |
|
13 |
|
| Cenlon Finance Co Ltd v Ellwood |
|
United Kingdom | circa 1962 | LexisNexis / Westlaw |
|
52 |
|
| a carefully crafted disclosure seeking to pass through the initial checks carried out by HMRC but in no way meeting the test of clearly alerting to an actual insufficiency |
|
United Kingdom - Scotland | circa 2010 | Westlaw |
|
2 |
|
| 2 Act 2005 |
|
United Kingdom | circa 2005 |
|
46 |
||
| Inland Revenue Comrs v Mackinlay s Trustees |
|
United Kingdom - Scotland | circa 1938 |
|
7 |