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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

2nd February, 2024

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216
HMRC v Robertson	[2019] UKUT 202	United Kingdom Upper Tribunal	United Kingdom	2 Jul 2019	BAILII		31
HMRC v Wilkes	[2022] EWCA Civ 1612	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Dec 2022	BAILII		11
William Archer v HMRC	[2023] EWCA Civ 626	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Jun 2023	BAILII		10
HMRC v Jason Wilkes	[2020] UKUT 150; [2021] RVR 21	United Kingdom Upper Tribunal	United Kingdom	6 May 2020	BAILII		9
Hextall v HMRC	[2023] UKFTT 390	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2023	BAILII		8
Fera v HMRC	[2023] UKFTT 961	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Nov 2023	BAILII		3

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