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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
David Collis	[2011] UKFTT 588	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Sep 2011	BAILII		208
Colin Moore v HMRC	[2011] UKUT 239	United Kingdom Upper Tribunal	United Kingdom	16 Jun 2011	BAILII		36
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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