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Charles Kendall Freight Ltd v Revenue and Customs (VAT - CUSTOMS DUTY - PROCEDURE - withdrawn underlying decisions due to calculation error)

[2024] UKFTT 492

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

United Kingdom

30th May, 2024

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s8, s10, s16, s17, s22

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
BHARGAVA v Revenue & Customs (COSTS - complex case - HMRC withdrew ground of challenge - Appellant's costs application made over a month late)	[2024] UKFTT 66	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jan 2024	BAILII		1
Learna Ltd v Revenue And Customs (PROCEDURE - withdrawal and cancellation by HMRC of decision under appeal)	[2023] UKFTT 972	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Nov 2023	BAILII		1
Patel v HMRC	[2023] UKFTT 128	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Feb 2023	BAILII		2
SNM Pipelines Ltd v HMRC	[2022] UKFTT 231	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jul 2022	BAILII		3
First Choice Recruitment v HMRC	[2019] UKFTT 412	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jun 2019	BAILII		3
Distinctive Care Ltd v HMRC	[2019] EWCA Civ 1010	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jun 2019	BAILII		21
LS and RS v Commissioners for Her Majesty's Revenue and Customs	[2017] UKUT 257	United Kingdom Upper Tribunal	United Kingdom	14 Jun 2017	BAILII		9
Versteegh Ltd v HMRC	[2014] UKFTT 397	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 May 2014	BAILII		9
Rasam Gayatri Silks Ltd v Revenue & Customs	[2010] UKFTT 50	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jul 2009	BAILII		3
Furtado (Surveyor of Taxes) v City of London Brewery Co	[1914] 1 KB 27		United Kingdom	circa 1914	LexisNexis / Westlaw		1
Furtado v City of London Brewery Co	[1913] UKLawRpKQB 221; [1914] 1 KB 709		United Kingdom	12 Dec 1913	CommonLII		10

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