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Allam v HMRC 4

[2020] UKFTT 216

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

United Kingdom

12th May, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sternlicht v Revenue & Customs (INCOME TAX - application by HMRC to strike out appeal on basis that it has	[2021] UKFTT 59	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Feb 2021	BAILII
Burford v Revenue & Customs (INCOME TAX - Whether a notice to file pursuant)	[2021] UKFTT 47	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2021	BAILII
Sternlicht v Revenue & Customs (NCOME TAX - application by HMRC to strike out appeal on basis that it has	[2020] UKFTT 502	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Dec 2020	BAILII
Paul v HMRC	[2020] UKFTT 415	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Oct 2020	BAILII		2

Legislation Cited

Legislation Name	Provision
Finance Act 1965	s24

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Nigel Rogers and Craig Shaw	[2019] UKUT 406	United Kingdom Upper Tribunal	United Kingdom	30 Dec 2019	BAILII		17
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII		29
Patel and Patel v Revenue and Customs Commissioners	[2018] UKFTT 185	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Apr 2018	BAILII		15
HMRC v Raymond Tooth	[2018] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2018	BAILII		32
FMX Food Merchants Imports Export Co Ltd v Revenue and Customs Commissioners	[2015] UKUT 669	United Kingdom Upper Tribunal	United Kingdom	10 Dec 2015	BAILII		4
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII		123
Cheltenham College Enterprises Ltd v Revenue & Customs	[2010] UKFTT 118	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Mar 2010	BAILII		2
Harding v Revenue & Customs Commissioners	[2008] EWCA 1164	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2008	BAILII		2
Inland Revenue Commissioners v Cleary	[1968] AC 766		United Kingdom	circa 1968	LexisNexis / Westlaw		4
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47

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