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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Exclusive Promotions Ltd v Revenue & Customs (Income Tax and National Insurance - Apns - penalties and surcharges | [2022] UKFTT 103 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Mar 2022 | BAILII |
|
 2 |
| Barrett v Revenue & Customs (INCOME TAX partner payment notice-penalty) | [2019] UKFTT 560 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Aug 2019 | BAILII |
|
|
| Khaled v Revenue & Customs (Income Tax/Corporation Tax : Penalty) | [2018] UKFTT 544 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Sep 2018 | BAILII |
|
|
| Legislation Name | Provision |
| Interpretation Act 1978 (NT) | s7 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Burgess and Brimheath v HMRC | [2015] UKUT 578 | United Kingdom Upper Tribunal | United Kingdom | 27 Oct 2015 | BAILII |
|
83  |
| Barrett v HMRC | [2015] UKFTT 329 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Jul 2015 | BAILII |
|
67 |
| HMRC v Cotter |
[2013] UKSC 69; |
United Kingdom Supreme Court | United Kingdom | 6 Nov 2013 | BAILII |
|
40 |
| Bluu Solutions Ltd v HMRC | [2015] UKFTT 95 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Feb 2015 | BAILII |
|
37 |
| HMRC v Bristol and West PLC |
[2016] EWCA Civ 397; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 27 Apr 2016 | BAILII |
|
19 |
| Perrin v HMRC | [2014] UKFTT 488 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 May 2014 | BAILII |
|
17 |
| HMRC v Mabbutt | [2017] UKUT 289 | United Kingdom Upper Tribunal | United Kingdom | 2 Aug 2017 | BAILII |
|
10 |
| Sokoya v HMRC | [2009] UKFTT 163 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Jul 2009 | BAILII |
|
9 |
| Scofield v HMRC | [2011] UKFTT 199 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Mar 2011 | BAILII |
|
8 |
| Rowe v HMRC | [2015] EWHC 2293 | High Court of England and Wales | United Kingdom - England and Wales | circa 2015 | BAILII |
|
5 |
| O Donnell v HMRC | [2016] UKFTT 743 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Nov 2016 | BAILII |
|
4 |
| Wong Yau Lam and Sau Yau Lam (t/a Sunlight Takeaway) v HMRC | [2016] UKFTT 659 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Sep 2016 | BAILII |
|
4 |
| Half Penny Accountants Ltd v HMRC | [2016] UKFTT 45 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Jan 2016 | BAILII |
|
4 |
| Benton v HMRC | [2017] UKFTT 396 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 May 2017 | BAILII |
|
3 |
| Exclusive Promotions Ltd v Revenue & Customs (Income Tax and National Insurance - Apns - penalties and surcharges | [2022] UKFTT 103 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Mar 2022 | BAILII |
|
2 |
| David Beadle v HMRC | [2017] UKFTT 544 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Jul 2017 | BAILII |
|
2 |
| Rai v HMRC | [2017] UKFTT 467 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jun 2017 | BAILII |
|
2 |
| Raggatt v Revenue and Customs | [2016] UKFTT 391 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jun 2016 | BAILII |
|
2 |
| Medway Bond & Storage Co Ltd v HMRC | [2016] UKFTT 169 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Mar 2016 | BAILII |
|
2 |
| Walapu v HMRC | [2016] EWHC 658 | High Court of England and Wales | United Kingdom - England and Wales | circa 2016 | BAILII |
|
2 |
| Goldenstate Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) | [2017] UKFTT 568 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Jul 2017 | BAILII |
|
1 |
| De Silva v HMRC | [2016] EWCA Civ 35 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 6 Oct 2016 | BAILII |
|
1 |
| Nijjar v HMRC | [2016] UKFTT 175 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Mar 2016 | BAILII |
|
1 |
| Barrett v Revenue & Customs (INCOME TAX partner payment notice-penalty) | [2019] UKFTT 560 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Aug 2019 | BAILII |
|
|
| Khaled v Revenue & Customs (Income Tax/Corporation Tax : Penalty) | [2018] UKFTT 544 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Sep 2018 | BAILII |
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