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Revenue & Customs v HAMILTON BRADBURY LTD (Application that arrangements should be treated as notifiable within the meaning of s306(1) FA 2004)

[2023] UKFTT 99

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

United Kingdom

2nd February, 2023

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[2006] Si 2006/1543	[2006] SI 2006/1543		United Kingdom	circa 2006			7
[2012] Si 2012/1868	[2012] SI 2012/1868		United Kingdom	circa 2012			1
Revenue & Customs v SMARTPAY Ltd (Disclosure of tax avoidance schemes - Whether the arrangements were notifiable arrangements - Whether the Respondents were promoters)	[2022] UKFTT 146	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 May 2022	BAILII		2

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