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COUNTRYWIDE PARTNERS LTD (aka IPS COUNTRYWIDE Ltd) v Revenue & Customs (DISCLOSURE OF TAX AVOIDANCE SCHEMES (DOTAS) - Whether a notice of proposed allocation of Scheme Reference Number by HMRC was issued to the Appellant)

[2024] UKFTT 323

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

United Kingdom

11th April, 2024

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ips Progression Ltd v Revenue & Customs (Disclosure of Tax Avoidance Schemes (Dotas)	[2024] UKFTT 136	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2024	BAILII		1
GREENWICH CONTRACTS Ltd v Revenue & Customs (DOTAS - appeal under Section 311B Finance Act 2004 against decision to allocate a scheme reference number)	[2023] UKFTT 874	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Oct 2023	BAILII		1
HMRC v Hyrax Resourcing Ltd	[2019] UKFTT 175	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Mar 2019	BAILII		10
HMRC v Curzon Capital Ltd	[2019] UKFTT 63	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Jan 2019	BAILII		8
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
Walapu v HMRC	[2016] EWHC 658	High Court of England and Wales	United Kingdom - England and Wales	circa 2016	BAILII		2
Forde and McHugh Ltd v HMRC	[2014] UKSC 14; [2014] 1 WLR 810	United Kingdom Supreme Court	United Kingdom	26 Feb 2014	BAILII		20
Edwards v Roberts	(1935) 19 Tax Cas 618		United Kingdom	circa 1935			11
Smyth v Stretton	(1904) 5 Tax Cas 36		United Kingdom	circa 1904			13

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