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Latif v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - penalties for failure to notify)    

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216
Derrida Holdings Ltd v Revenue & Customs (Annual Tax on Enveloped Dwellings ("Ated") - whether Ated return filed late)	[2023] UKFTT 715	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 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 Jason Wilkes	[2021] UKUT 150	United Kingdom Upper Tribunal	United Kingdom	30 Jun 2021	BAILII		18
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
Jason Wilkes v HMRC	[2020] UKFTT 256	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jun 2020	BAILII		10
Naila Hussain	[2023] UKFTT 545	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jun 2023	BAILII		7
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Richard Chattaway His Majesty's Revenue & Customs (Procedure : Other)	[2023] UKFTT 752	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Sep 2023	BAILII		1
Thomas James Niewiarowski v Revenue And Customs	[2023] UKFTT 649	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2023	BAILII		1
Wills v HMRC	[2024] UKFTT 12	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2023	BAILII		1