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Jocuguma Properties Ltd v Revenue and Customs (ANNUAL TAX ON ENVELOPED DWELLINGS - late filing of return) 1

[2021] UKFTT 20

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

United Kingdom

27th January, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Priory London Ltd v Revenue and Customs	[2022] UKUT 225	United Kingdom Upper Tribunal	United Kingdom	12 Aug 2022	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
D &G Thames Ditton Ltd v HMRC	[2020] UKFTT 489	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Dec 2020	BAILII		2
Barry Edwards v HMRC	[2019] UKUT 131	United Kingdom Upper Tribunal	United Kingdom	1 May 2019	BAILII		100
Advantage Business Finance Ltd	[2019] UKFTT 30	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jan 2019	BAILII		3
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
Chartridge Developments Ltd v HMRC	[2016] UKFTT 766	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Nov 2016	BAILII		3
Parham Builders v HMRC	[2012] UKFTT 315	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2012	BAILII		87
Hok v HMRC	[2011] UKFTT 433	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jun 2011	BAILII		16

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