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BARON v Revenue & Customs (HICBC - discovery assessments - penalties for failure to notify - carelessness - reasonable excuse)

[2024] UKFTT 102

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

United Kingdom

26th January, 2024

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hextall v HMRC	[2023] UKFTT 390	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2023	BAILII		8
HMRC v Hicks	[2020] UKUT 12	United Kingdom Upper Tribunal	United Kingdom	14 Jan 2020	BAILII		16
HMRC v Robertson	[2019] UKUT 202	United Kingdom Upper Tribunal	United Kingdom	2 Jul 2019	BAILII		31
Johnstone v HMRC	[2018] UKFTT 689	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Nov 2018	BAILII		26
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Lau v HMRC	[2018] UKFTT 230	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2018	BAILII		29
Nonyane	[2017] UKFTT 11	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Dec 2016	BAILII		13

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