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JT QUINNS Ltd (1)QUEEN-ROSE GREEN v Revenue & Customs (INCOME TAX AND CORPORATION TAX - closure notices, discovery assessments and penalty assessments issued in respect of incorrect tax returns)

[2021] UKFTT 454

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

United Kingdom

3rd December, 2021

Legislation Cited

Legislation Name	Provision
Finance Act 1998

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Karoulla (t/a Brockley's Rock) v Revenue and Customs (Tax)	[2018] UKUT 255	United Kingdom Upper Tribunal	United Kingdom	3 Aug 2018	BAILII		6
Clynes v HMRC	[2016] UKFTT 369	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Jun 2016	BAILII		33
Auxilium Project Management v HMRC	[2016] UKFTT 249	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2016	BAILII		73
Van Boeckel v Customs and Excise Commissioners	(1980) 1 BVC 378		United Kingdom	circa 1980			3

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