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Soapbox Communications Ltd v Revenue and Customs (Validity of notice of enquiry sent to Appellant c/o occupant of the registered office)   flag 

[2021] UKFTT 148
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
14th May, 2021

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s7
Finance Act 1998 s115

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tinkler v HMRC [2019] EWCA Civ 1392; [2019] 4 WLR 138 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jul 2019 BAILII flag 12
Partito Media Services Ltd v HMRC [2012] UKFTT 246 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Mar 2012 BAILII flag 2

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