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Clean Car Co Ltd v C &E Commissioners   flag  216

[1991] VATTR 234
Value Added Tax Tribunal Reports
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bevan v Revenue and Customs (INCOME TAX - property letting income received - failure to notify liability to income tax) [2024] UKFTT 586 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2024 BAILII flag
Manzi v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments) [2024] UKFTT 563 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2024 BAILII flag
Panesar v Revenue and Customs (INCOME TAX - penalties for late filing - appeal late) [2024] UKFTT 412 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2024 BAILII flag
Thompson v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 375 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 May 2024 BAILII flag
Latif v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - penalties for failure to notify) [2024] UKFTT 277 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
Paul Brown [2024] UKFTT 245 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Mar 2024 BAILII flag 2
Kajla v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 193 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Mar 2024 BAILII flag
NIASSE v Revenue & Customs (INCOME TAX - employment income - payments of agency fees made on behalf of professional footballer to agent) [2024] UKFTT 179 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2024 BAILII flag
Kent Couriers Ltd v Revenue and Customs Commissioners [2024] UKFTT 145 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2024 BAILII flag 2
GRIMMER v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties - whether discovery assessments valid and in time) [2024] UKFTT 119 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2024 BAILII flag
Derek Shaw Racing Ltd v Revenue And Customs (VAT - Deferred VAT due to COVID-19) [2024] UKFTT 83 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2024 BAILII flag
Wills v HMRC [2024] UKFTT 12 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2023 BAILII flag 1
NEWALL v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 47 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Dec 2023 BAILII flag
Harwood v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 46 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2023 BAILII flag
MacArthur v Revenue And Customs (INCOME TAX - penalties for failing to notify liability to the HICBC) [2023] UKFTT 997 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2023 BAILII flag
Legg v Revenue and Customs (High Income Child Benefit Charge - penalties) [2023] UKFTT 994 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2023 BAILII flag
Lakeland v Revenue And Customs (INCOME TAX - High Income Child Benefit Charge) [2023] UKFTT 978 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Nov 2023 BAILII flag
JOHN SHARP v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 746 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Sep 2023 BAILII flag
Echo Construction Ltd v Revenue And Customs (VAT - late payment of VAT - surcharge liability notices sent to principal place of business) [2023] UKFTT 740 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2023 BAILII flag
Desser & Co Ltd v Revenue And Customs [2023] UKFTT 662 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2023 BAILII flag
Spirit Motor Co Ltd v Revenue And Customs (VAT - surcharge liability notices) [2023] UKFTT 614 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jun 2023 BAILII flag
Polyteck Building Services Ltd v Revenue And Customs (VAT - Default Surcharge - Whether Time-to-Pay arrangement in place before the due date - no) [2023] UKFTT 575 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2023 BAILII flag
Wakefield Ltd v Revenue & Customs (VAT Default Surcharge - whether time to pay agreement in place - whether reasonable excuse) [2023] UKFTT 548 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jun 2023 BAILII flag
William Archer v HMRC [2023] EWCA Civ 626 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Jun 2023 BAILII flag 10
WWM ROSE & SONS LTD v Revenue & Customs (VAT - Default Surcharge - late payment of VAT) [2023] UKFTT 470 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 May 2023 BAILII flag
Baskararajulu v The Revenue & Customs (INCOME TAX - strike-out application - whether an appeal to HMRC - jurisdiction to hear appeal) [2023] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 May 2023 BAILII flag
Nations Recruitment Ltd v Revenue And Customs (VAT Default Surcharge - whether reasonable excuse) [2023] UKFTT 494 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 May 2023 BAILII flag
Cooke v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge - Failure to notify liability) [2023] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2023 BAILII flag 1
Godavari Consultancy Servcies Ltd v Revenue & Customs (Value Added Tax - default surcharge) [2023] UKFTT 120 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Feb 2023 BAILII flag
DIAMOND BODYCRAFT LTD v Revenue & Customs (VAT - default surcharge - payment two days late - bank fob failed - COVID affected business and director) [2023] UKFTT 100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2023 BAILII flag
Mareel Ltd v Revenue and Customs (Default surcharge - whether surcharge notice served on Appellant) [2023] UKFTT 283 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jan 2023 BAILII flag
Cruise v Revenue & Customs (Income tax - fixed and daily penalties for late filing of self assessment return) [2023] UKFTT 41 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jan 2023 BAILII flag
Mark Goodall v HMRC [2023] UKFTT 18 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2022 BAILII flag 8
BICESTER PROPERTY INTERIORS Ltd v Revenue & Customs (VAT default surcharges, appeal) [2023] UKFTT 13 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2022 BAILII flag 1
Mrs Libo Xue v Ofsted NCN [2022] UKFTT 22 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2022 BAILII flag
Kattrak International Ltd v Revenue And Customs (VAT - default surcharge - whether reasonable excuse) [2022] UKFTT 427 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Nov 2022 BAILII flag
Watt v Revenue And Customs (Income tax - late filing penalty - whether reasonable excuse) [2022] UKFTT 329 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2022 BAILII flag
T PA Accountancy Services Ltd v Revenue And Customs (Corporation tax - late filing penalty - whether reasonable excuse) [2022] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2022 BAILII flag
Matrix Rental Ltd v Revenue & Customs (Annual Tax on Enveloped Dwellings - Whether Ated relief return filed late - yes) [2022] UKFTT 286 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2022 BAILII flag
Leightley v Revenue And Customs (ncome tax - late filing penalties) [2022] UKFTT 210 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jul 2022 BAILII flag
Hawksmoor Construction Ltd v Revenue And Customs (VAT - default surcharge) [2022] UKFTT 209 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jul 2022 BAILII flag 1
Annafi v Revenue and Customs (Income tax - late filing penalties - whether reasonable excuse) [2022] UKFTT 197 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2022 BAILII flag
QUAYVIEWS Ltd Her Majesty's Revenue & Customs (INCOME TAX - RTI returns late filing penalties - returns filed before the relevant tax months) [2022] UKFTT 190 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jun 2022 BAILII flag
London Clean Ltd v Revenue and Customs (VAT - default surcharge) [2022] UKFTT 196 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2022 BAILII flag
GARRY POUGHER v Revenue & Customs (EXCISE DUTY - assessments for duty and penalty in relation to excise goods seized) [2022] UKFTT 86 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2022 BAILII flag
North Point (Pall Mall) Ltd & China Town Development Co Ltd v Revenue & Customs (Construction Industry Scheme- Regulation 13 determinations - jurisdiction) [2021] UKFTT 259 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2021 BAILII flag 2
Burford v Revenue & Customs (INCOME TAX - Whether a notice to file pursuant) [2021] UKFTT 47 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2021 BAILII flag
St James Marketing Ltd v Revenue & Customs (VAT - default surcharge assessment) [2020] UKFTT 505 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Dec 2020 BAILII flag
McDonough v Revenue And Customs (INCOME TAX - High income child benefit charge) [2020] UKFTT 421 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2020 BAILII flag 2
Craft v Revenue And Customs (INCOME TAX - High income child benefit charge) [2020] UKFTT 420 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2020 BAILII flag
Hammon v Revenue & Customs (INCOME TAX - penalties for failure to make return on time) [2020] UKFTT 412 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2020 BAILII flag
Alves v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2020] UKFTT 405 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2020 BAILII flag
Szpakowska v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2020] UKFTT 403 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2020 BAILII flag
Langdale Brewing Co Ltd v Revenue & Customs (Penalties - Alcoholic Liquor Duties) [2020] UKFTT 384 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Oct 2020 BAILII flag
New York Krispy Fried Chicked Ltd v Revenue & Customs (Value added tax - penalties raised for failure to comply by the deadline) [2020] UKFTT 379 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Sep 2020 BAILII flag
Bond v Revenue & Customs (Income tax - high income child benefit charge) [2020] UKFTT 355 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Sep 2020 BAILII flag
Stokes v Revenue & Customs (INCOME TAX - penalties for failure to make returns) [2020] UKFTT 357 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Sep 2020 BAILII flag
Bains v Revenue & Customs (Income tax - high income child benefit charge) [2020] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Sep 2020 BAILII flag
O'Connor v Revenue & Customs (Income tax - high income child benefit charge) [2020] UKFTT 354 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Sep 2020 BAILII flag
Bieliauskas v Revenue & Customs (INCOME TAX - late filing penalties) [2020] UKFTT 346 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2020 BAILII flag
Concept Multicar Ltd v Revenue & Customs (VALUE ADDED TAX - default surcharge) [2020] UKFTT 344 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2020 BAILII flag
McNaughton v Revenue & Customs (INCOME TAX - Permission to make a late appeal) [2020] UKFTT 332 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2020 BAILII flag
Preston v Revenue & Customs (INCOME TAX - Penalties for late payment of tax) [2020] UKFTT 330 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2020 BAILII flag
Dabbs v Revenue & Customs (INCOME TAX - penalties for late filing) [2020] UKFTT 325 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Aug 2020 BAILII flag
Dar v Revenue & Customs (INCOME TAX - Penalty for late filing) [2020] UKFTT 322 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Aug 2020 BAILII flag
Legends Leisure Ltd v Revenue & Customs (INCOME TAX - failure to file a PAYE) [2020] UKFTT 313 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2020 BAILII flag
Belloul v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 312 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2020 BAILII flag 2
Jacques v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 311 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2020 BAILII flag
Fastklean Ltd v Revenue & Customs (Employment Intermediaries Returns) [2020] UKFTT 289 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jul 2020 BAILII flag 2
Gummatira v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 283 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jul 2020 BAILII flag
Hart St Investements Ltd v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME : property development) [2020] UKFTT 218 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 May 2020 BAILII flag
Banks v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2020] UKFTT 214 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2020 BAILII flag
Reflection Investment Business v Revenue & Customs (VAT : PENALTIES : Default surcharge) [2020] UKFTT 210 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 May 2020 BAILII flag
Ramsdale v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2020] UKFTT 155 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Mar 2020 BAILII flag
Buckstone Group Ltd v Revenue & Customs (VALUE ADDED TAX - default surcharges - reasonable excuse) [2020] UKFTT 168 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2020 BAILII flag
Danaj v Revenue & Customs (INCOME TAX - individual tax return - failure to file income tax return by due date) [2020] UKFTT 165 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2020 BAILII flag
Robin Butcher v Revenue & Customs (Income tax - appeal notified late to Tribunal) [2020] UKFTT 101 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Feb 2020 BAILII flag 1
Masetti v Revenue & Customs (INCOME TAX - penalties for failure to make return) [2020] UKFTT 142 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2020 BAILII flag
Medivet Group Ltd v Revenue & Customs (VAT - imposition of default surcharge) [2020] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2020 BAILII flag
Akhtar v Revenue & Customs (ncome tax - penalty for non compliance) [2020] UKFTT 39 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jan 2020 BAILII flag
Ltd v HMRC [2020] UKFTT 34 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jan 2020 BAILII flag 1
Chaney v Revenue & Customs (INCOME TAX - Penalties) [2020] UKFTT 32 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2020 BAILII flag
Ahmed v Revenue & Customs (COSTS APPLICATION - whether Appellant behaved unreasonably) [2019] UKFTT 701 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Nov 2019 BAILII flag
Knewstubb v Revenue & Customs (INCOME TAX - penalties for the late filing) [2019] UKFTT 642 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Oct 2019 BAILII flag
Sahbir v Revenue & Customs (PENALTY - failure to comply with information notice) [2019] UKFTT 637 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Oct 2019 BAILII flag
Making Productions Ltd v Revenue & Customs (CORPORATION TAX - penalties for failure to file Co tax returns) [2019] UKFTT 535 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2019 BAILII flag
Zurl v Revenue & Customs (INCOME TAX penalties for late filing) [2019] UKFTT 421 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2019 BAILII flag
Advantage Rock Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 431 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jun 2019 BAILII flag
Davila v Revenue And Customs (INCOME TAX - late filing penalties) [2019] UKFTT 340 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2019 BAILII flag
Dickens v Revenue & Customs (INCOME TAX - individual tax return) [2019] UKFTT 326 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2019 BAILII flag
Gravitas Group Ltd v Revenue & Customs (VALUE ADDED TAX - default surcharge) [2019] UKFTT 324 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 May 2019 BAILII flag
Science Education Software Ltd v Revenue & Customs (CORPORATION TAX - Late Filing Flat-Rate Penalties) [2019] UKFTT 320 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 May 2019 BAILII flag
Lane v Revenue & Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : New Review on facts) [2019] UKFTT 302 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 May 2019 BAILII flag
PVC Trade Supplies Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 282 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Apr 2019 BAILII flag
Secco Muro Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 281 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Apr 2019 BAILII flag
Red Lion Trading Partnership v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 223 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Apr 2019 BAILII flag
Porter & Co [2019] UKFTT 178 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Mar 2019 BAILII flag 2
Day v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 133 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Feb 2019 BAILII flag
Fleming v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Feb 2019 BAILII flag
Red Sky at Night Group Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 97 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2019 BAILII flag
Contentisking Ltd v Revenue & Customs (VAT - PENALTIES : Reasonable excuse) [2019] UKFTT 64 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jan 2019 BAILII flag
Advantage Business Finance Ltd [2019] UKFTT 30 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2019 BAILII flag 3
McCann v Revenue & Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 769 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2018 BAILII flag
Tech Set Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 751 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Dec 2018 BAILII flag
Johnstone v HMRC [2018] UKFTT 689 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Nov 2018 BAILII flag 26
Marble Commercial Contracting v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 656 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2018 BAILII flag
Leverton Search Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 638 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Oct 2018 BAILII flag
Bibi v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 637 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2018 BAILII flag
Jagger v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 623 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Oct 2018 BAILII flag 1
Bilkus & Boyle Solicitors v HMRC [2018] UKFTT 571 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Oct 2018 BAILII flag 1
Robert, Adam and Dorothy Thornton (trading as A* Education) v HMRC [2018] UKFTT 568 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Oct 2018 BAILII flag 2
Chalmers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 555 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2018 BAILII flag
Giles v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2018] UKFTT 536 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2018 BAILII flag
Griffiths v Revenue & Customs [2018] UKFTT 527 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Aug 2018 BAILII flag 4
Butterworth v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 521 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2018 BAILII flag
Discount Kitchens & Bathrooms Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 508 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Aug 2018 BAILII flag
Nicholson, Griffith and Charlton Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 483 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Aug 2018 BAILII flag
Nicholson & Griffith Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 482 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Aug 2018 BAILII flag
Gallagher v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 435 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2018 BAILII flag
SK Bains v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 436 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2018 BAILII flag
Ben Associates (UK) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 429 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Smyth v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 428 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Smith v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Rowan-Smith v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 431 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Hughes v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 413 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jul 2018 BAILII flag
Hughes v Revenue & Customs (VAT - REGISTRATION : Compulsory) [2018] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jul 2018 BAILII flag
Clear Cut Consulting Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 468 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Munro Sawmills Ltd v Revenue & Customs (National Insurance Contributions : Other) [2018] UKFTT 467 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Pearce v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 466 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Wickenden v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 464 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Wickenden v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 465 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Long v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 348 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2018 BAILII flag 1
Jones v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2018 BAILII flag
Henderson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jun 2018 BAILII flag
Duncan v HMRC [2018] UKFTT 296 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2018 BAILII flag 5
Sandpiper Car Hire Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 267 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 May 2018 BAILII flag
Newton Business Parks v Revenue and Customs (VAT - PENALTIES : Reasonable excuse) [2018] UKFTT 218 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2018 BAILII flag
Lennon v Revenue and Customs [2018] UKFTT 220 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2018 BAILII flag 6
Alvarez v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 192 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Apr 2018 BAILII flag
Abel v HMRC [2018] UKFTT 194 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Apr 2018 BAILII flag 3
Markey Civils Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 157 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Mar 2018 BAILII flag
Online Tax Rebates Ltd v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 125 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2018 BAILII flag
Murphy (Nominated Partner) of Hart Chemicals Partnership v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 109 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Mar 2018 BAILII flag
Capuano v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 114 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2018 BAILII flag
Beardwood v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 99 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Feb 2018 BAILII flag
Wood v HMRC [2018] UKFTT 74 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2018 BAILII flag 8
SDL Interiors Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 68 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2018 BAILII flag
Greenisland Football Club v Revenue and Customs (VAT - ZERO-RATING : Building work) [2018] UKFTT 43 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2018 BAILII flag
Osahon v Revenue and Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 47 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2018 BAILII flag
Raizada v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 46 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2018 BAILII flag
Onillon [2018] UKFTT 33 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2018 BAILII flag 7
Lund (t/a Fanny's Ale House) v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 16 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2018 BAILII flag
Jonathan Skuce v HMRC [2018] UKFTT 3 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2017 BAILII flag 2
Moffatt v Revenue & Customs (INCOME TAX - Whether reasonable excuse) [2017] UKFTT 881 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Dec 2017 BAILII flag
Netley v Revenue and Customs [2017] UKFTT 857 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Dec 2017 BAILII flag 1
Stephen McPartlin Plumbing and Central Heating Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2017] UKFTT 836 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2017 BAILII flag
Beadle v Revenue & Customs [2017] UKFTT 829 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Nov 2017 BAILII flag 3
Woods v Revenue and Customs (Income Tax/Corporation Tax : Penalty) [2017] UKFTT 791 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2017 BAILII flag
Ahmad v Revenue and Customs (PROCEDURE : Other) [2017] UKFTT 755 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2017 BAILII flag
Morris v Revenue and Customs (Income Tax/Corporation Tax : Penalty) [2017] UKFTT 749 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Oct 2017 BAILII flag
Birley Estate Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 720 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Sep 2017 BAILII flag 1
Northam v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 706 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2017 BAILII flag
McGreevy [2017] UKFTT 690 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Sep 2017 BAILII flag 22
Harrydev Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other) [2017] UKFTT 616 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2017 BAILII flag 1
Gosai v Revenue and Customs (Income Tax/Corporation Tax : Penalty) [2017] UKFTT 576 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jul 2017 BAILII flag
Blackhawk London Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2017] UKFTT 575 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jul 2017 BAILII flag
Quested (t/a Eyelevel Design Consultants) v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 460 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2017 BAILII flag 2
Marshall v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 432 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jun 2017 BAILII flag
Gardas v Revenue and Customs (Income Tax/Corporation Tax : Penalty) [2017] UKFTT 453 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 May 2017 BAILII flag
Xavier Eric El Guedj v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 May 2017 BAILII flag
DM Specialist Joinery Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2017] UKFTT 413 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2017 BAILII flag 1
Caunter [2017] UKFTT 335 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Apr 2017 BAILII flag 2
N L Napolitano v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 313 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2017 BAILII flag
Decker v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2017] UKFTT 848 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2016 BAILII flag 1
Assista Consulting UK Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 848 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2016 BAILII flag
Hattam (t/a EDF (UK)) v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 811 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2016 BAILII flag
Crossley v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2016] UKFTT 810 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2016 BAILII flag
Coomber v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 809 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2016 BAILII flag
Flame Introductions Ltd v Revenue & Customs (CORPORATION TAX - failure to file returns on time) [2016] UKFTT 751 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Nov 2016 BAILII flag
Hussain v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 696 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Oct 2016 BAILII flag
Dean Jason Butler v HMRC [2016] UKFTT 666 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2016 BAILII flag 1
Dennison Trailers Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 540 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2016 BAILII flag
MacDonald v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 496 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jul 2016 BAILII flag
Sun Hill Racing Ltd v The Commissiioners for Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 490 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2016 BAILII flag
Lovibonds Brewery Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 303 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 May 2016 BAILII flag
Kellet v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 281 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2016 BAILII flag
Fernhill Primary School v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 220 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Mar 2016 BAILII flag
Anthony Hawkes v Revenue & Customs [2015] UKFTT 634 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2015 BAILII flag
Farmyard Funworld Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2015] UKFTT 594 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Nov 2015 BAILII flag
Fish (t/a Fish & Co) v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2015] UKFTT 583 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Nov 2015 BAILII flag
Bromcom Computers PLC v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2015] UKFTT 537 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Oct 2015 BAILII flag
Patrick v Her Majesty's Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) (Rev 1) [2015] UKFTT 508 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Oct 2015 BAILII flag
PML Accounting Ltd v Revenue & Customs [2015] UKFTT 440 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Sep 2015 BAILII flag 4
Dr Kaivani v Revenue & Customs [2015] UKFTT 447 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2015 BAILII flag
TFD (Scotland) Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2015] UKFTT 425 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Aug 2015 BAILII flag
Visual Vertification Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2015] UKFTT 408 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2015 BAILII flag
Jackson v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Evasion) [2015] UKFTT 387 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Jul 2015 BAILII flag
Prince v HMRC [2012] UKFTT 157 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Jul 2015 BAILII flag 15
Barking Brickwork Contractors Ltd v Revenue & Customs [2015] UKFTT 260 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2015 BAILII flag
Sandland Packaging Ltd v Revenue & Customs [2015] UKFTT 235 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2015 BAILII flag
Bluu Solutions Ltd v HMRC [2015] UKFTT 95 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2015 BAILII flag 37
Pendle [2015] UKFTT 27 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2015 BAILII flag 5
Martin v HMRC [2014] UKFTT 1021 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Nov 2014 BAILII flag 7
Executors of the Estate of Mr Simon Verdegaal v Revenue & Customs [2014] UKFTT 878 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2014 BAILII flag
Payedoc Payroll Services Ltd v Revenue & Customs [2014] UKFTT 711 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jul 2014 BAILII flag
Perrin v HMRC [2014] UKFTT 488 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 May 2014 BAILII flag 17
Gray Publishing v Revenue & Customs [2014] UKFTT 113 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jan 2014 BAILII flag 1
David Wake-Walker Ltd v Revenue & Customs [2013] UKFTT 717 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Nov 2013 BAILII flag 1
Christine Houghton v HMRC [2013] UKFTT 716 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Nov 2013 BAILII flag 2
European Development Co (Westhill Hotel Ltd) v Revenue & Customs [2013] UKFTT 671 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Nov 2013 BAILII flag 3
Mytton Williams Ltd v Revenue & Customs [2013] UKFTT 591 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Oct 2013 BAILII flag
Sygma Security Systems v Revenue & Customs [2013] UKFTT 329 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jun 2013 BAILII flag 2
O M Care Ltd v Revenue & Customs [2013] UKFTT 263 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2013 BAILII flag
Aardvark Excavations Ltd v Revenue & Customs [2007] UKVAT V20468 VAT & Duties Tribunals United Kingdom 23 Nov 2007 BAILII flag 1
Deeview Homes Ltd v Revenue & Customs [2007] UKVAT V20044 VAT & Duties Tribunals United Kingdom 8 Mar 2007 BAILII flag
Rowland v HMRC [2006] UKSPC SPC00548 United Kingdom Special Commissioners of Income Tax United Kingdom 14 Jun 2006 BAILII flag 6

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