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HMRC v Goldsmith   flag  6

[2019] UKUT 325
United Kingdom Upper Tribunal
United Kingdom
4th November, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
KSM Henryk Zeman SP Z o o v HMRC [2021] UKUT 182 United Kingdom Upper Tribunal United Kingdom 4 Aug 2021 BAILII flag 15
XL Insurance Co SE v IPORS Underwriting Ltd [2021] EWHC 474 (Comm) High Court of England and Wales United Kingdom - England and Wales 4 Mar 2021 BAILII flag 2
Nestupova v Revenue & Customs (INCOME TAX - fixed and daily penalties for failure to file a self-assessment) [2020] UKFTT 411 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2020 BAILII flag
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
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 flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Beadle v HMRC [2019] UKUT 101 United Kingdom Upper Tribunal United Kingdom 1 Apr 2019 BAILII flag 6
[2019] Ukut 0325 [2019] UKUT 0325 United Kingdom Upper Tribunal United Kingdom circa 2019 BAILII flag 1
R (PML Accounting Ltd) v HMRC [2018] EWCA Civ 2231; [2019] 1 WLR 2428 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Oct 2018 BAILII flag 13
Crawford v HMRC [2018] UKFTT 0392 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2018 BAILII flag 2
R (Rowe) v Revenue and Customs Commissioners, and R (Vital Nut) v Revenue and Customs Commissioners [2017] EWCA Civ 2105; [2018] 1 WLR 3039 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Dec 2017 BAILII flag 17
R (on the application of De Silva) v Revenue and Customs Commissioners [2017] UKSC 74; [2017] 1 WLR 4384 United Kingdom Supreme Court United Kingdom 15 Nov 2017 BAILII flag 13
Birkett v HMRC [2017] UKUT 89 United Kingdom Upper Tribunal United Kingdom 2 Mar 2017 BAILII flag 44
Revenue and Customs [2017] UKUT 0089 United Kingdom Upper Tribunal United Kingdom circa 2017 BAILII flag 8
PML Accounting Ltd v HMRC [2017] EWHC 733 High Court of England and Wales United Kingdom - England and Wales circa 2017 BAILII flag 4
Walapu v HMRC [2016] EWHC 658 High Court of England and Wales United Kingdom - England and Wales circa 2016 BAILII flag 2
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
Rowe v HMRC [2015] EWHC 2293 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag 5
Donaldson v HMRC [2014] UKUT 0536 United Kingdom Upper Tribunal United Kingdom circa 2014 BAILII flag 1
HMRC v Cotter [2013] UKSC 69; [2013] 1 WLR 3514 United Kingdom Supreme Court United Kingdom 6 Nov 2013 BAILII flag 40
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
Harvard Sharkey v HMRC [2006] EWHC 300 High Court of England and Wales United Kingdom - England and Wales circa 2006 BAILII flag
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 v Wicks [1997] UKHL 21; [1998] AC 92; [1997] 2 All ER 801; [1997] 2 WLR 876 House of Lords United Kingdom 21 May 1997 BAILII flag 142
Quietlynn Ltd v Plymouth City Council Portsmouth City Council v Quietlynn Ltd [1988] QB 114; [1987] 2 All ER 1040; [1987] 3 WLR 189 United Kingdom circa 1987 LexisNexis / Westlaw flag 30
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
O'Reilly v Mackman [1983] UKHL 1; [1983] 2 AC 237; [1982] 3 All ER 1124; [1982] 3 WLR 1096 House of Lords United Kingdom 25 Nov 1983 BAILII flag 713
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case) [1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722 House of Lords United Kingdom 9 Apr 1981 BAILII flag 703
Cannock Chase District Council v Kelly [1978] 1 All ER 152; [1978] 1 WLR 1 United Kingdom circa 1978 LexisNexis flag 53
Pyx Granite Co Ltd v Ministry of Housing and Local Government [1960] AC 260; [1959] 3 All ER 1 United Kingdom circa 1960 LexisNexis / Westlaw flag 166

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