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JASON CALLEN v Revenue & Customs (Discovery assessment - was the taxpayer or a person acting on his behalf careless)

[2022] UKFTT 40

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

United Kingdom

4th February, 2022

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2022] Ukftt 00040	[2022] UKFTT 00040	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2022	BAILII		1
HMRC v Tooth	[2021] UKSC 17; [2021] 1 WLR 2811	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		60
HMRC v Hicks	[2020] UKUT 12	United Kingdom Upper Tribunal	United Kingdom	14 Jan 2020	BAILII		16
Atherton v HMRC	[2019] UKUT 41	United Kingdom Upper Tribunal	United Kingdom	12 Feb 2019	BAILII		15
1 LP (acting through Mr D J Cowen) v Revenue and Customs Commissioners	[2016] UKFTT 253	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2016	BAILII		3
Herefordshire Property Co Ltd v HMRC	[2015] UKFTT 79	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Feb 2015	BAILII		3
Litman v Revenue & Customs	[2014] UKFTT 89	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2014	BAILII		5
Trustees of the Bessie Taube Trust v Revenue & Customs	[2010] UKFTT 473	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Oct 2010	BAILII		13
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47

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