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Birkett v HMRC   flag  44

[2017] UKUT 89
United Kingdom Upper Tribunal
United Kingdom
2nd March, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ellis v Revenue and Customs (Self-employment income support scheme - claim made incorrectly - assessment for income tax) [2024] UKFTT 161 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Feb 2024 BAILII flag
Exclusive Promotions Ltd v Commissioners for His Majesty's Revenue and Customs [2023] UKUT 269 United Kingdom Upper Tribunal United Kingdom 9 Nov 2023 BAILII flag
Wilson v Revenue And Customs (PROCEDURE - application to stay - whether validity of trust affects HMRC's request for documentation) [2023] UKFTT 944 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2023 BAILII flag
Hosking v Revenue And Customs [2023] UKFTT 943 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Oct 2023 BAILII flag
Stenhouse v Revenue And Customs (Procedure - whether Tribunal has jurisdiction when appealable decisions withdrawn) [2023] UKFTT 635 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jul 2023 BAILII flag
Meades v HMRC [2023] UKFTT 544 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jun 2023 BAILII flag 2
Douglas Lambourne v Revenue & Customs (Procedure : Other) [2022] UKFTT 466 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2022 BAILII flag
K5K Ltd v Revenue & Customs (NCOME TAX and NATIONAL INSURNCE CONTRIBUTIONS - section 44 ITEPA 2003 - Employment Business in Health Care Sector - supply of workers to end clients) [2022] UKFTT 217 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2022 BAILII flag
CAERDAV Ltd (FORMERLY CARDIFF AVIATION Ltd) v Revenue & Customs (CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation) [2022] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Mar 2022 BAILII flag
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 flag 2
Cormack v Revenue & Customs (PROCEDURE : application to strike out) [2021] UKFTT 355 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Oct 2021 BAILII flag
KSM Henryk Zeman SP Z o o v HMRC [2021] UKUT 182 United Kingdom Upper Tribunal United Kingdom 4 Aug 2021 BAILII flag 15
Royal County Down Golf Club v Revenue & Customs (VAT - time limits) [2021] UKFTT 70 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Mar 2021 BAILII flag
Lee v The Revenue Commissioners [2021] IECA 18 Irish Competition Authority Republic of Ireland 28 Jan 2021 BAILII flag 7
Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust) [2020] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2020 BAILII flag 2
RT Rate Ltd [2020] UKFTT 392 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2020 BAILII flag 1
Belloul v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 312 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2020 BAILII flag 2
Cook v Revenue & Customs (VAT - ADMINISTRATION : Bad debt relief) [2020] UKFTT 260 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jun 2020 BAILII flag
Beadle v HMRC [2020] EWCA Civ 562; [2021] 1 All ER 237 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Apr 2020 BAILII flag 15
Wedgbury and Stephen Wedgbury v Revenue & Customs (VAT - refunds for DIY housebuilders) [2020] UKFTT 125 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2020 BAILII flag 1
Higgs v HMRC [2020] UKFTT 117 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Feb 2020 BAILII flag 2
Ferenc v Revenue & Customs (EXCISE DUTY - PENALTY) [2020] UKFTT 8 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Dec 2019 BAILII flag
Martin v Revenue & Customs (INCOME TAX - closure notice and amendment to return) [2019] UKFTT 710 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Dec 2019 BAILII flag 1
HMRC v Goldsmith [2019] UKUT 325 United Kingdom Upper Tribunal United Kingdom 4 Nov 2019 BAILII flag 6
Jasson v Revenue & Customs (PROCEDURE : application to strike out appeals on basis of absence of jurisdiction) [2019] UKFTT 599 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Sep 2019 BAILII flag
Rodgers v Revenue & Customs (INCOME TAX AND VAT - tax agen) [2019] UKFTT 597 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Sep 2019 BAILII flag
Hoey v HMRC [2019] UKFTT 489 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2019 BAILII flag 7
Campbell v Revenue & Customs (INCOME TAX - penalties for late filing of returns) [2019] UKFTT 454 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jul 2019 BAILII flag
Hely-Hutchinson v Revenue & Customs (PROCEDURE : application for disclosure) [2019] UKFTT 358 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2019 BAILII flag
Hemingway v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 11 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jan 2019 BAILII flag
Flash Film Transport Ltd v HMRC [2019] UKFTT 4 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jan 2019 BAILII flag 4
Hofmanns Henley Ltd v Revenue & Customs (VAT - ZERO-RATING : Exports) [2018] UKFTT 537 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Sep 2018 BAILII flag
Butterworth v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 521 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2018 BAILII flag
Crawford v Revenue and Customs [2018] UKFTT 392 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2018 BAILII flag 7
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 flag 1
Asiana Ltd v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2018 BAILII flag 1
Duncan v HMRC [2018] UKFTT 296 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2018 BAILII flag 5
Online Tax Rebates Ltd v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 125 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2018 BAILII flag
Goldsmith v HMRC [2018] UKFTT 5 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2018 BAILII flag 13
Gorgon v Revenue and Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Other) [2017] UKFTT 852 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Nov 2017 BAILII flag 1
Chohan v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2017] UKFTT 779 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2017 BAILII flag
Capital SMA Ltd v Revenue and Customs (VAT - CONSIDERATION : Other) [2017] UKFTT 542 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jul 2017 BAILII flag
Benton v HMRC [2017] UKFTT 396 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 May 2017 BAILII flag 3
PML Accounting Ltd v HMRC [2017] EWHC 733 (Admin) High Court of England and Wales United Kingdom - England and Wales 7 Apr 2017 BAILII flag 13

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Revenue and Customs [2017] UKUT 0089 United Kingdom Upper Tribunal United Kingdom circa 2017 BAILII flag 8
Shanklin Conservative & Unionist Club v HMRC [2016] UKFTT 0135 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2016 BAILII flag 2
Prince v HMRC [2012] UKFTT 157 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Jul 2015 BAILII flag 15
Trustees of the BT Pension Scheme v HMRC [2015] EWCA Civ 713 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Jul 2015 BAILII flag 34
Allan v HMRC [2015] UKUT 16 United Kingdom Upper Tribunal United Kingdom 23 Jan 2015 BAILII flag 3
R (on application of St Matthews (West) Ltd & Others v HM Treasury [2014] EWHC 1848 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 1
HMRC v Abdul Noor [2013] UKUT 71 United Kingdom Upper Tribunal United Kingdom 14 Feb 2013 BAILII flag 123
HMRC v Hok Ltd [2012] UKUT 363 United Kingdom Upper Tribunal United Kingdom 23 Oct 2012 BAILII flag 397
Oxfam v HMRC [2009] EWHC 3078 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 26
Rhondda Cynon Taff County Borough Council v Watkins [2003] EWCA Civ 129; [2003] 1 WLR 1864; [2003] RVR 224; [2003] All ER (D) 145 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Feb 2003 BAILII flag 47
R (Daly) v Secretary of State for the Home Department [2001] UKHL 26; [2001] 2 AC 532; [2001] 3 All ER 433; [2001] 2 WLR 1622; [2001] UKHRR 887; [2001] HRLR 49; [2001] ACD 79 House of Lords United Kingdom 23 May 2001 BAILII flag 642
Wandsworth London Borough Council v Winder [1984] UKHL 2; [1985] AC 461; [1984] 3 All ER 976; [1984] 3 WLR 563 House of Lords United Kingdom 29 Nov 1984 BAILII flag 210

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