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ASSEMBLY GLOBAL NETWORKS Ltd v Revenue & Customs (PRELIMINARY ISSUE - whether notice of enquiry served by the time limit)    

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
Holdings Ltd	[2023] UKSC 37	United Kingdom Supreme Court	United Kingdom	25 Oct 2023	BAILII		3
MR NICOLAS BURLEY v Revenue & Customs (INCOME TAX - PENALTIES - Whether HMRC had adduced adequate evidence as to system and its production and posting of penalty notices)	[2023] UKFTT 59	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jan 2023	BAILII		1
Fowler v HMRC	[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII		34
Barry Edwards v HMRC	[2019] UKUT 131	United Kingdom Upper Tribunal	United Kingdom	1 May 2019	BAILII		100
Qureshi v HMRC	[2018] UKFTT 115	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Mar 2018	BAILII		21
Fage UK Ltd v Chobani UK Ltd	[2014] EWCA Civ 5; [2014] FSR 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jan 2014	BAILII		391
HMRC v Jones and Jones	[2011] EWCA Civ 824	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2011	BAILII		202
Calladine-Smith v Saveorder Ltd	[2011] EWHC 2501	High Court of England and Wales	United Kingdom - England and Wales	circa 2011	BAILII		3
R(oao Broomfield) v HMRC	[2018] EWHC 1966	High Court of England and Wales	United Kingdom - England and Wales	circa 1966	BAILII		1
Harris v Knight	[1890] UKLawRpPro 15; (1890) 15 PD 170		United Kingdom	11 Mar 1890	CommonLII		68