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ATLAS GARAGES (MORPETH) Ltd v Revenue & Customs (VAT - inaccuracy in returns - whether deliberate behaviour)   flag 

[2022] UKFTT 101
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
17th March, 2022

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Angel Rodriguez-Issa v HMRC [2021] UKFTT 154 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 May 2021 BAILII flag 1
HMRC v Tooth [2021] UKSC 17; [2021] 1 WLR 2811 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 60
Clynes v HMRC [2016] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jun 2016 BAILII flag 33
Auxilium Project Management v HMRC [2016] UKFTT 249 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2016 BAILII flag 73

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