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Mark Reid 2) Simon Emblin v Revenue and Customs   flag 

[2020] UKUT 61
United Kingdom Upper Tribunal
United Kingdom
3rd March, 2020

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
R (Gallaher Group Ltd) v Competition and Markets Authority [2018] UKSC 25; [2019] AC 96; [2018] 4 All ER 183; [2018] 2 WLR 1583 United Kingdom Supreme Court United Kingdom 16 May 2018 BAILII flag 58
HMRC v Cotter [2013] UKSC 69; [2013] 1 WLR 3514 United Kingdom Supreme Court United Kingdom 6 Nov 2013 BAILII flag 40
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
Huitson v HMRC [2015] UKFTT 448 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2015 BAILII flag 10
Gibbs v HMRC [2013] UKFTT 236 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2013 BAILII flag 6
Reid and Simon Emblin v Revenue and Customs (INCOME TAX/CORPORATION TAX : enquiry into self-assessment return) [2018] UKFTT 236 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2018 BAILII flag 2
(R (Archer) v HMRC [2017] EWHC 296 High Court of England and Wales United Kingdom - England and Wales circa 2017 BAILII flag 2
[2020] Ukut 0061 [2020] UKUT 0061 United Kingdom Upper Tribunal United Kingdom circa 2020 BAILII flag 1
Spring Salmon and Seafood Ltd v HMRC [2016] UKUT 205 United Kingdom Upper Tribunal United Kingdom 25 Apr 2016 BAILII flag 1
R(oao Broomfield) v HMRC [2018] EWHC 1966 High Court of England and Wales United Kingdom - England and Wales circa 1966 BAILII flag 1

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