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Patrick v Her Majesty's Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) (Rev 1)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Vaultdawn Ltd (as listed in the Schedule to this Decision Notice) v Revenue & Customs (PROCEDURE : Other)	[2015] UKFTT 383	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2015	BAILII		3
Technetix Ltd v HMRC	[2015] UKFTT 369	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jul 2015	BAILII		1
Romasave (Property Services) Ltd v HMRC	[2015] UKUT 254	United Kingdom Upper Tribunal	United Kingdom	27 May 2015	BAILII		163
Donaldson v HMRC	[2014] UKUT 536	United Kingdom Upper Tribunal	United Kingdom	2 Dec 2014	BAILII		10
[2014] Ukut 0005	[2014] UKUT 0005	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		1
Leeds City Council v HMRC	[2014] UKUT 0350	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		8
HMRC v BPP Holdings Ltd	[2014] UKUT 0496	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		1
Morgan & Donaldson	[2013] UKFTT 317	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 May 2013	BAILII		29
Data Select Ltd v HMRC	[2012] UKUT 187	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2012	BAILII		245
Barber White v HMRC	[2012] UKFTT 378	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 May 2012	BAILII		3
David Collis	[2011] UKFTT 588	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Sep 2011	BAILII		208
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216
Minister of Pensions v Higham	[1948] 2 KB 153; [1948] 1 All ER 863		United Kingdom	circa 1948	LexisNexis / Westlaw		22
R v General Commissioners of Income Tax for Tavistock (ex parte Adams)	46 Tax Cas 154		United Kingdom	circa 2015			1