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Lunn v Revenue and Customs (INCOME TAX and CORPORATION TAX - Discovery Assessments)

[2024] UKFTT 509

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

United Kingdom

6th June, 2024

Legislation Cited

Legislation Name	Provision
Finance Act 1998

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
CLIVE KINGDON, TERRY STEAD & ANNE KINGDON v Revenue & Customs (INCOME TAX - appellants trading as a partnership and through a Co - date of transfer of business)	[2022] UKFTT 407	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2022	BAILII		1
MAGNET PARTNERSHIP v Revenue & Customs (INCOME TAX - discovery assessments - deliberate behaviour by agent)	[2022] UKFTT 288	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Aug 2022	BAILII		1
HMRC v Hicks	[2020] UKUT 12	United Kingdom Upper Tribunal	United Kingdom	14 Jan 2020	BAILII		16
McFarlane v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self - assessment)	[2018] UKFTT 282	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 May 2018	BAILII		1
Anderson v HMRC	[2018] 4 All ER 338		United Kingdom	circa 2018	LexisNexis		3
Eclipse Film Partners No 35 LLP v HMRC	[2015] EWCA 95	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2015	BAILII		2
Colin Moore v HMRC	[2011] UKUT 239	United Kingdom Upper Tribunal	United Kingdom	16 Jun 2011	BAILII		36
David Collis	[2011] UKFTT 588	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Sep 2011	BAILII		208
Trustees of the Bessie Taube Trust v Revenue & Customs	[2010] UKFTT 473	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Oct 2010	BAILII		13
Veltema v Langham	[2004] All ER 436		United Kingdom	circa 2004	LexisNexis		2
Marson v Morton	[1986] 1 WLR 1343		United Kingdom	circa 1986	LexisNexis / Westlaw		25
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		75
292 Accountancy 800	292 Accountancy 800	Accountancy	United Kingdom	circa 2022			1

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