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Paul Brown     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Manzi v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments)	[2024] UKFTT 563	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2024	BAILII
Thompson v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge)	[2024] UKFTT 375	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2024	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Griffiths v TUI (UK) Ltd	[2023] UKSC 48; [2023] 3 WLR 1204	United Kingdom Supreme Court	United Kingdom	29 Nov 2023	BAILII		37
Ives v Revenue And Customs (Closure notices referring to omitted "property developing income" - whether the "matter in question")	[2023] UKFTT 968	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Nov 2023	BAILII		1
Hextall v HMRC	[2023] UKFTT 390	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2023	BAILII		8
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
HMRC v Tooth	[2021] UKSC 17; [2021] 1 WLR 2811	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		60
Morrow v Revenue & Customs	[2020] UKFTT 184	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Apr 2020	BAILII		2
HMRC v Hicks	[2020] UKUT 12	United Kingdom Upper Tribunal	United Kingdom	14 Jan 2020	BAILII		16
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216