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Ernest O Bustard 2

[2015] UKFTT 546

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

United Kingdom

23rd October, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Conditionaire Energy Savers Ltd v Revenue And Customs (VAT - Failure to keep documents necessary to verify returns)	[2023] UKFTT 977	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Nov 2023	BAILII
CHRISOVALANDIS GEORGIOU (1) NINOS KOUMETTOU (LIQUIDATOR) OF GEORGIOU & CO LTD (2) v Revenue & Customs (VAT-CORPORATION TAX-"best judgement" assessments-penalties-whether "deliberate" behaviour-whether reductions appropriate)	[2022] UKFTT 455	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Dec 2022	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mithras (Wine Bars) v HMRC	[2010] UKUT 115	United Kingdom Upper Tribunal	United Kingdom	5 Mar 2010	BAILII		21
Bi-Flex Caribbean Ltd v Board of Inland Revenue	[1990] UKPC 35; (1990) 63 Tax Cas 515	Privy Council	United Kingdom	23 Jul 1990	BAILII		70
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3892
115 Cod 335	115 COD 335		United Kingdom	circa 1947			1

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