|
Amir v Revenue and Customs (LATE APPEAL - application to make a late appeal against a post-clearance demand note)
|
[2024] UKFTT 589
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Jul 2024
|
BAILII
|
|
|
|
Bevan v Revenue and Customs (INCOME TAX - property letting income received - failure to notify liability to income tax)
|
[2024] UKFTT 586
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Jul 2024
|
BAILII
|
|
|
|
Rodrigues v Revenue & Customs (PROCEDURE-appeal struck out following UNLESS Order)
|
[2024] UKFTT 517
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Jun 2024
|
BAILII
|
|
|
|
YT Medical Ltd v Revenue and Customs (CORPORATION TAX AND INCOME TAX - assessments and penalties)
|
[2024] UKFTT 496
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
31 May 2024
|
BAILII
|
|
|
|
Tyre Co (NI) Ltd v Revenue and Customs (Late appeals - VAT assessment - 17 months late - penalty assessment)
|
[2024] UKFTT 461
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
30 May 2024
|
BAILII
|
|
|
|
Elphysic Ltd v Revenue And Customs (VAT / NIC - Mini-umbrella companies (MUCs))
|
[2024] UKFTT 291
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Mar 2024
|
BAILII
|
|
|
|
Edwards v Revenue And Customs (PROCEDURE - marketed avoidance scheme - late appeal to Tribunal against closure notice without grounds of appeal)
|
[2024] UKFTT 279
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Mar 2024
|
BAILII
|
|
|
|
DAVIDSON v Revenue & Customs (PROCEDURE - application for strike out -
|
[2024] UKFTT 177
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Feb 2024
|
BAILII
|
|
|
|
WARDROP v Revenue & Customs (PROCEDURE - late appeal - Martland considered - length of delay)
|
[2024] UKFTT 178
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Feb 2024
|
BAILII
|
|
|
|
BHARGAVA v Revenue & Customs (COSTS - complex case - HMRC withdrew ground of challenge - Appellant's costs application made over a month late)
|
[2024] UKFTT 66
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Jan 2024
|
BAILII
|
|
1
|
|
Janch Ltd v Revenue And Customs (LATE APPEAL-Martland applied)
|
[2023] UKFTT 990
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Nov 2023
|
BAILII
|
|
|
|
Legg v Revenue and Customs (High Income Child Benefit Charge - penalties)
|
[2023] UKFTT 994
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Nov 2023
|
BAILII
|
|
|
|
MOHAMMED AKRAMI v Revenue & Customs (PROCEDURE - Applications for permission to notify late appeals - Martland and Katib considered)
|
[2023] UKFTT 867
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Sep 2023
|
BAILII
|
|
|
|
PEOPLE SERVICES SOLUTION LTD v Revenue & Customs (LATE APPEAL - Martland considered - length of delay - whether serious or significant)
|
[2023] UKFTT 786
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Sep 2023
|
BAILII
|
|
|
|
BULL BRAND Ltd v Revenue & Customs (VAT - error correction notice - appeal out of time)
|
[2023] UKFTT 748
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Sep 2023
|
BAILII
|
|
|
|
Echo Construction Ltd v Revenue And Customs (VAT - late payment of VAT - surcharge liability notices sent to principal place of business)
|
[2023] UKFTT 740
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Aug 2023
|
BAILII
|
|
|
|
John Beesley v Revenue And Customs
|
[2023] UKFTT 650
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Jul 2023
|
BAILII
|
|
|
|
Hughes Property Partners Ltd v Revenue & Customs (Annual Tax on Enveloped Dwellings - whether Ated return filed late)
|
[2023] UKFTT 453
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 May 2023
|
BAILII
|
|
|
|
City Plant Ltd v Revenue And Customs (Landfill Tax - application for permission to appeal out of time)
|
[2023] UKFTT 414
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 May 2023
|
BAILII
|
|
|
|
CRANHAM SPORTS LLP v Revenue & Customs (LATE APPEAL - employment taxes - serious and significant delay -
|
[2023] UKFTT 373
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Apr 2023
|
BAILII
|
|
|
|
MARIE GUERLAIN-DESAI v Revenue & Customs (LATE APPEAL - SDLT appeal - 42 days late - Martland applied - serious and significant delay -
|
[2023] UKFTT 374
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Apr 2023
|
BAILII
|
|
|
|
Cooke v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge - Failure to notify liability)
|
[2023] UKFTT 369
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Apr 2023
|
BAILII
|
|
1
|
|
Lingajothy (t/a Flying Dragon) v Revenue and Customs (appeal against FTT's refusal to reinstate appeal after automatic strike-out following unless order refused)
|
[2023] UKUT 63
|
United Kingdom Upper Tribunal
|
United Kingdom
|
12 Mar 2023
|
BAILII
|
|
|
|
MARTIN CLARKE WEST v Revenue & Customs (INCOME TAX - application for permission to make late appeal)
|
[2023] UKFTT 63
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Jan 2023
|
BAILII
|
|
|
|
MAQSOOD HUSSAIN (t/a NISA LOCAL) v Revenue & Customs (VAT - three Notices of Appeal on same issue)
|
[2023] UKFTT 40
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Jan 2023
|
BAILII
|
|
|
|
RELIABLE SHIPPING Ltd v Revenue & Customs (EXCISE DUTY - hardship applications - security not payment - whether Ferrazzini binding - yes)
|
[2023] UKFTT 45
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jan 2023
|
BAILII
|
|
|
|
GOLDEN GROVE TRUST v Revenue & Customs (VAT - application for permission to make late appeal - whether an earlier Notice of Appeal had been posted to the Tribunal)
|
[2023] UKFTT 27
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Jan 2023
|
BAILII
|
|
|
|
MPTL Ltd v Revenue & Customs (PERMISSION TO MAKE A LATE APPEAL - application of three stage test in Denton)
|
[2022] UKFTT 472
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Dec 2022
|
BAILII
|
|
1
|
|
Mirza v Commissioners for HM Revenue and Customs (VAT - Whether procedural irregularity in FTT hearing led to a witness not being called)
|
[2022] UKUT 291
|
United Kingdom Upper Tribunal
|
United Kingdom
|
9 Nov 2022
|
BAILII
|
|
|
|
YORK BURTON LANE CLUB AND INSTITUTE Ltd v Revenue & Customs (application for permission to appeal out of time - appeals extremely (in excess of 8 years) late)
|
[2022] UKFTT 406
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Nov 2022
|
BAILII
|
|
1
|
|
IRENE CLARISCIA GILL v Revenue & Customs (Application to strike out appeals against self assessment tax returns)
|
[2022] UKFTT 368
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Oct 2022
|
BAILII
|
|
|
|
Buck v Revenue & Customs (PROCEDURE - Late appeals - Martland and Katib considered)
|
[2022] UKFTT 354
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Sep 2022
|
BAILII
|
|
|
|
Marfo v Revenue And Customs (High income child benefit charge - Permission to make a late appeal)
|
[2022] UKFTT 289
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Aug 2022
|
BAILII
|
|
|
|
Matrix Rental Ltd v Revenue & Customs (Annual Tax on Enveloped Dwellings - Whether Ated relief return filed late - yes)
|
[2022] UKFTT 286
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Aug 2022
|
BAILII
|
|
|
|
Miah v Revenue And Customs (INCOME TAX - two issues in dispute - one issue already settled by agreement)
|
[2022] UKFTT 228
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Jul 2022
|
BAILII
|
|
|
|
CORK BONDED WAREHOUSE Ltd v Revenue & Customs (Excise duty - application for late appeal - Martland applied)
|
[2022] UKFTT 215
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Jul 2022
|
BAILII
|
|
|
|
MAYOR'S OFFICE FOR POLICING AND CRIME v Revenue & Customs (VAT - claim for repayment of VAT wrongly paid)
|
[2022] UKFTT 95
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Mar 2022
|
BAILII
|
|
|
|
DARREN FITZPATRICK v Revenue & Customs (CASE MANAGEMENT - application for permission to appeal out of time - reliance on accountants - Katib considered)
|
[2022] UKFTT 87
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Mar 2022
|
BAILII
|
|
|
|
MR GERARD MCVEIGH v Revenue & Customs (LATE APPEAL - Martland considered)
|
[2022] UKFTT 30
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Jan 2022
|
BAILII
|
|
|
|
DARREN JORDAN v Revenue & Customs (PROCEDURE - application for permission for late appeal against the HMRC decision to refuse to consider an appeal against a discovery assessment made under section 29 Taxes Management Act 1970 for chargeability to the High Income Child Benefit Charge)
|
[2022] UKFTT 12
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Dec 2021
|
BAILII
|
|
|
|
Shane de Silva v Revenue and Customs
|
[2021] UKUT 275
|
United Kingdom Upper Tribunal
|
United Kingdom
|
11 Nov 2021
|
BAILII
|
|
2
|
|
Talati v Revenue & Customs (PROCEDURE - personal liability notices)
|
[2021] UKFTT 363
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Oct 2021
|
BAILII
|
|
|
|
Ali v Revenue & Customs (VAT - personal liability notice)
|
[2021] UKFTT 358
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Oct 2021
|
BAILII
|
|
|
|
Ravindra v The National Crime Agency (Income Tax - application for permission to make a late appeal)
|
[2021] UKFTT 352
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Sep 2021
|
BAILII
|
|
|
|
Infinity Business Systems Ltd v Revenue & Customs (PROCEDURE : Other)
|
[2021] UKFTT 267
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Jul 2021
|
BAILII
|
|
|
|
John Codona's Pleasure Fairs Ltd v Revenue & Customs (PROCEDURE - application for permission to make a late appeal)
|
[2021] UKFTT 262
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jul 2021
|
BAILII
|
|
|
|
Upadrasta v Revenue & Customs (INCOME Tax - Discovery assessment)
|
[2021] UKFTT 213
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Jun 2021
|
BAILII
|
|
|
|
Endeavour Strategic Developments LLP v Revenue & Customs (VAT - denial of input tax)
|
[2021] UKFTT 93
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Apr 2021
|
BAILII
|
|
|
|
Oatein Ltd v Revenue & Customs (VALUE ADDED TAX - procedure - application for decision to be set aside)
|
[2021] UKFTT 86
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Mar 2021
|
BAILII
|
|
|
|
Uddin v Revenue & Customs (PENALTIES - application to make a late appeal)
|
[2021] UKFTT 79
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Mar 2021
|
BAILII
|
|
|
|
Cummine v Revenue & Customs (application for permission for late notification of appeal - reliance on advisers)
|
[2021] UKFTT 67
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Mar 2021
|
BAILII
|
|
|
|
Adair v Revenue & Customs (applications for permission for late notification of appeal - reliance on advisers)
|
[2021] UKFTT 66
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Mar 2021
|
BAILII
|
|
|
|
Zargar v Revenue and Customs (PROCEDURE - Income tax - whether to give permission for late appeal to be made)
|
[2021] UKFTT 22
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Jan 2021
|
BAILII
|
|
|
|
Campbell v Revenue & Customs (INCOME TAX - penalties for late-filing of tax returns) (Rev 1)
|
[2020] UKFTT 445
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
23 Nov 2020
|
BAILII
|
|
|
|
Nasir v Revenue & Customs (application for late appeal -
|
[2020] UKFTT 455
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Nov 2020
|
BAILII
|
|
|
|
Mirza v Revenue & Customs (VAT - default surcharge - return received timeously)
|
[2020] UKFTT 456
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Nov 2020
|
BAILII
|
|
|
|
Cerchez v Revenue & Customs (PROCEDURE - application for permission to make a late appeal)
|
[2020] UKFTT 452
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
6 Nov 2020
|
BAILII
|
|
|
|
Codd v Revenue & Customs (NCOME TAX - penalty for late filing of tax return)
|
[2020] UKFTT 446
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Nov 2020
|
BAILII
|
|
|
|
Zhang v Revenue & Customs (application for permission to appeal - appeal to HMRC out of time)
|
[2020] UKFTT 425
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Oct 2020
|
BAILII
|
|
|
|
Three Sixty Insure Ltd v Revenue & Customs (Employer's Annual Return - penalties for late filing)
|
[2020] UKFTT 409
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
14 Oct 2020
|
BAILII
|
|
|
|
Murgasanu v Revenue & Customs (INCOME TAX - permission to make late appeal)
|
[2020] UKFTT 401
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Oct 2020
|
BAILII
|
|
|
|
Butler v Revenue & Customs (CGT - Discovery Assessment - penalties) (Rev 1)
|
[2020] UKFTT 395
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Oct 2020
|
BAILII
|
|
|
|
Rashid v HMRC
|
[2020] UKFTT 378
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Sep 2020
|
BAILII
|
|
2
|
|
Fastklean Ltd v Revenue & Customs (Employment Intermediaries Returns)
|
[2020] UKFTT 289
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Jul 2020
|
BAILII
|
|
2
|
|
Duncombe v Revenue & Customs (PROCEDURE : application for reinstatement)
|
[2020] UKFTT 248
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Jun 2020
|
BAILII
|
|
|
|
Sutton v Revenue & Customs (INCOME TAX - penalties)
|
[2020] UKFTT 74
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Feb 2020
|
BAILII
|
|
|
|
Chaney v Revenue & Customs (INCOME TAX - Penalties)
|
[2020] UKFTT 32
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Jan 2020
|
BAILII
|
|
|
|
Smith v Revenue & Customs (INCOME TAX - penalties)
|
[2020] UKFTT 2
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Jan 2020
|
BAILII
|
|
|
|
Nawaz v Revenue & Customs (VAT - assessment)
|
[2019] UKFTT 742
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Dec 2019
|
BAILII
|
|
|
|
Kaur v Revenue & Customs (INCOME TAX/CORPORATION TAX - discovery assessments and penalties : Appeal)
|
[2019] UKFTT 698
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Nov 2019
|
BAILII
|
|
|
|
Moss, Executor of David Owen (Deceased) v Revenue & Customs (whether to give permission for late appeal to be made to HMRC - Martland - Inheritance Tax) (Rev 1)
|
[2019] UKFTT 686
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Nov 2019
|
BAILII
|
|
|
|
Ivan Yanev v Revenue & Customs (VAT - application for permission to make a late appeal)
|
[2019] UKFTT 653
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Oct 2019
|
BAILII
|
|
|
|
Knewstubb v Revenue & Customs (INCOME TAX - penalties for the late filing)
|
[2019] UKFTT 642
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
23 Oct 2019
|
BAILII
|
|
|
|
Quinn v Revenue & Customs (PROCEDURE : application to set aside decision)
|
[2019] UKFTT 618
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Oct 2019
|
BAILII
|
|
2
|
|
Modi v Revenue & Customs (PROCEDURE : whether to give permission for late appeals)
|
[2019] UKFTT 610
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Oct 2019
|
BAILII
|
|
|
|
Higgins v Revenue & Customs (PROCEDURE : whether to give permission for late appeal)
|
[2019] UKFTT 605
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Sep 2019
|
BAILII
|
|
|
|
Shenstone, Georgina White, Henry White v Revenue & Customs (whether to give permission for late appeal against late filing penalties)
|
[2019] UKFTT 595
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Sep 2019
|
BAILII
|
|
|
|
Ceredigion Liberal Democrats v Revenue & Customs (PROCEDURE : Other)
|
[2019] UKFTT 582
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Sep 2019
|
BAILII
|
|
|
|
Subway London Ltd v Revenue & Customs (PROCEDURE : appeal had been struck out under terms of an Unless Order)
|
[2019] UKFTT 579
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Sep 2019
|
BAILII
|
|
1
|
|
Awolesi v Revenue & Customs (PENALTIES - whether to give permission for late appeal to be made to HMRC)
|
[2019] UKFTT 551
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Aug 2019
|
BAILII
|
|
|
|
PJD AV Services Ltd v Revenue & Customs (CORPORATION TAX - penalty for late filing)
|
[2019] UKFTT 542
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Aug 2019
|
BAILII
|
|
|
|
Seath v Revenue & Customs (VAT - sole proprietor with more than one business)
|
[2019] UKFTT 525
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Aug 2019
|
BAILII
|
|
|
|
Askew v Revenue & Customs (PROCEDURE : application to set aside decision)
|
[2019] UKFTT 455
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jul 2019
|
BAILII
|
|
1
|
