Martin v Revenue & Customs (INCOME TAX - closure notice and amendment to return) 1

[2019] UKFTT 710

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

United Kingdom

2nd December, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Grinyer v Revenue & Customs (INCOME TAX - interaction of TMA and ITA)	[2020] UKFTT 64	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Feb 2020	BAILII

Legislation Cited

Legislation Name	Provision
Income Tax Act (Cth)
Finance Act 1998	s3, s12, s31, s50

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
R (Jimenez) v First-tier Tribunal (Tax Chamber)	[2019] EWCA Civ 51; [2019] 1 WLR 2956	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jan 2019	BAILII	8
Goldshine Trade Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2018] UKFTT 601	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Oct 2018	BAILII	2
Martin v Revenue & Customs	[2018] UKFTT 660	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Oct 2018	BAILII	1
Martland v HMRC	[2018] UKUT 1708	United Kingdom Upper Tribunal	United Kingdom	circa 2018	BAILII	1
HMRC v Mabbutt	[2017] UKUT 289	United Kingdom Upper Tribunal	United Kingdom	2 Aug 2017	BAILII	10
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2017] UKSC 55; [2017] 1 WLR 2945	United Kingdom Supreme Court	United Kingdom	26 Jul 2017	BAILII	135
Jorg M rtin v HMRC	[2017] UKFTT 488	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jun 2017	BAILII	3
Andrew Scott v HMRC	[2017] UKFTT 385	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 May 2017	BAILII	2
Seven Individuals v HMRC	[2017] UKUT 132	United Kingdom Upper Tribunal	United Kingdom	31 Mar 2017	BAILII	9
Birkett v HMRC	[2017] UKUT 89	United Kingdom Upper Tribunal	United Kingdom	2 Mar 2017	BAILII	44
XG Concept Ltd v HMRC	[2017] UKFTT 92	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jan 2017	BAILII	1
Drinks Stop Cash & Carry v HMRC	[2016] UKFTT 730	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Oct 2016	BAILII	2
Abdallah El-Lamaa v HMRC	[2016] UKFTT 715	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Oct 2016	BAILII	1
Acornwood LLP v HMRC	[2016] UKUT 361	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2016	BAILII	12
Acornwood LLP v HMRC	[2016] UKUT 36	United Kingdom Upper Tribunal	United Kingdom	14 Jan 2016	BAILII	1
Acornwood LLP v HMRC	[2014] UKFTT 416	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2014	BAILII	9
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII	123
Tribunal and the Notice of Appeal	[2013] UKFTT 41	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Dec 2012	BAILII	5
2 For 2012/13	2 For 2012/13	Court of Exchequer	United Kingdom	circa 2012		1
Icebreaker 1 LLP v HMRC	[2010] UKUT 477	United Kingdom Upper Tribunal	United Kingdom	26 Jan 2011	BAILII	5
Icebreaker 1 LLP v HMRC	[2010] UKFTT 6	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2010	BAILII	3
Oxfam v HMRC	[2009] EWHC 3078	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII	26
Eclipse Film Partners No 35 LLP v HMRC	[2009] STC (SCD) 293		United Kingdom	circa 2009		15
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	47
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	210

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