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

[2015] UKFTT 508
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
15th October, 2015

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s7, s49

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 flag 3
Technetix Ltd v HMRC [2015] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jul 2015 BAILII flag 1
Romasave (Property Services) Ltd v HMRC [2015] UKUT 254 United Kingdom Upper Tribunal United Kingdom 27 May 2015 BAILII flag 163
Donaldson v HMRC [2014] UKUT 536 United Kingdom Upper Tribunal United Kingdom 2 Dec 2014 BAILII flag 10
[2014] Ukut 0005 [2014] UKUT 0005 United Kingdom Upper Tribunal United Kingdom circa 2014 BAILII flag 1
Leeds City Council v HMRC [2014] UKUT 0350 United Kingdom Upper Tribunal United Kingdom circa 2014 BAILII flag 8
HMRC v BPP Holdings Ltd [2014] UKUT 0496 United Kingdom Upper Tribunal United Kingdom circa 2014 BAILII flag 1
Morgan & Donaldson [2013] UKFTT 317 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 May 2013 BAILII flag 29
Data Select Ltd v HMRC [2012] UKUT 187 United Kingdom Upper Tribunal United Kingdom 1 Jun 2012 BAILII flag 245
Barber White v HMRC [2012] UKFTT 378 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 May 2012 BAILII flag 3
David Collis [2011] UKFTT 588 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2011 BAILII flag 208
Clean Car Co Ltd v C &E Commissioners [1991] VATTR 234 United Kingdom circa 1991 flag 216
Minister of Pensions v Higham [1948] 2 KB 153; [1948] 1 All ER 863 United Kingdom circa 1948 LexisNexis / Westlaw flag 22
R v General Commissioners of Income Tax for Tavistock (ex parte Adams) 46 Tax Cas 154 United Kingdom circa 2015 flag 1

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