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HMRC v Wilkes     11

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Manzi v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments)	[2024] UKFTT 563	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2024	BAILII
Trachtenberg v Revenue and Customs (INCOME TAX - accessing pension fund via indirect loans)	[2024] UKFTT 376	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2024	BAILII
Latif v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - penalties for failure to notify)	[2024] UKFTT 277	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Mar 2024	BAILII
Paul Brown	[2024] UKFTT 245	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Mar 2024	BAILII		2
GRIMMER v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties - whether discovery assessments valid and in time)	[2024] UKFTT 119	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Feb 2024	BAILII
Wills v HMRC	[2024] UKFTT 12	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2023	BAILII		1
JOHN SHARP v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability)	[2023] UKFTT 746	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Sep 2023	BAILII
Thomas James Niewiarowski v Revenue And Customs	[2023] UKFTT 649	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2023	BAILII		1
Hextall v HMRC	[2023] UKFTT 390	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2023	BAILII		8
Manguiat v Revenue and Customs (LATE APPEAL - High Income Child Benefit Charge)	[2023] UKFTT 312	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Mar 2023	BAILII
MATTHEW KENSALL v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - the Jason Wilkes judgments - Appellant initially told could not appeal assessments)	[2023] UKFTT 11	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2022	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Jason Wilkes	[2021] UKUT 150	United Kingdom Upper Tribunal	United Kingdom	30 Jun 2021	BAILII		18
Knibbs v Revenue and Customs Commissioners	[2019] EWCA Civ 1719; [2020] 1 WLR 731	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Oct 2019	BAILII		7
Project Blue Ltd v HMRC	[2018] UKSC 30; [2018] 3 All ER 943; [2018] 1 WLR 3169	United Kingdom Supreme Court	United Kingdom	13 Jun 2018	BAILII		38
Monaghan	[2018] UKFTT 156	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2018	BAILII		6
R (Oao) Higgs v HMRC	[2015] UKUT 92	United Kingdom Upper Tribunal	United Kingdom	11 Mar 2015	BAILII		7
Bogdanovic v Secretary of State for the Home Department	[2014] EWHC 2872	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		3
Pollen Estate Trustee Co Ltd v HMRC	[2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 2013	BAILII		54
OB v Director of the Serious Fraud Office	[2012] EWCA Crim 901; [2012] 3 All ER 1017; [2012] 1 WLR 3188; [2012] All ER (D) 101	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	2 May 2012	BAILII		4
2 Act 2005	2 Act 2005		United Kingdom	circa 2005			46
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
R (Confederation of Passenger Transport UK) v Humber Bridge Board	[2003] EWCA Civ 842; [2004] QB 310; [2004] 4 All ER 533; [2004] 2 WLR 98; [2003] All ER (D) 317	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jun 2003	BAILII		22
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		280
Inco Europe Ltd v First Choice Distribution (a firm)	[2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55	House of Lords	United Kingdom	9 Mar 2000	BAILII		315
Wentworth Securities Ltd v Jones	[1980] AC 74; [1979] 1 All ER 286		United Kingdom	circa 1980	LexisNexis / Westlaw		388
Western Bank Ltd v Schindler	[1977] Ch 1; [1976] 3 WLR 341	Court of Chancery	United Kingdom	circa 1977	LexisNexis / Westlaw		90