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BCM Cayman LP v HMRC     6

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners of His Majesty's Revenue and Customs v Hitchins (Income tax - application for closure notices - whether reasonable for HMRC to continue with their enquiries - FTT directed a closure notice under s 28A Taxes Management Act 1970)	[2024] UKUT 114	United Kingdom Upper Tribunal	United Kingdom	8 May 2024	BAILII
Hitchins v Revenue & Customs (INCOME TAX - application for closure notices - enquiries first opened in 2014)	[2023] UKFTT 127	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Feb 2023	BAILII
Stockler v Revenue and Customs (CLOSURE NOTICE APPLICATION - taxpayer is partner in partnerships claiming Business Premises Renovation Allowances)	[2022] UKFTT 132	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Apr 2022	BAILII
Vitol Aviation UK Ltd v Revenue & Customs (CORPORATION TAX - application for closure notices)	[2021] UKFTT 353	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Sep 2021	BAILII
HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits)	[2021] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2021	BAILII
Beneficial House (Birmingham) Regeneration LLP & Stanley Dock (All Suite) Regeneration LLP v HMRC	[2017] UKFTT 801	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2017	BAILII		5

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Frosh & others v HMRC	[2016] UKFTT 558	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Aug 2016	BAILII		1
Fidex Ltd v Revenue and Customs Commissioners	[2016] EWCA Civ 385; [2016] 4 All ER 1063	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Apr 2016	BAILII		24
Andreas Michael v HMRC	[2015] UKFTT 577	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Nov 2015	BAILII		16
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
Steven Price v HMRC	[2011] UKFTT 264	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2011	BAILII		8
Eclipse Film Partners No 35 LLP v HMRC	[2009] STC (SCD) 293		United Kingdom	circa 2009			15
D Arcy v HMRC	[2006] STC (SCD) 543		United Kingdom	circa 2006			21
Jade Palace Ltd v HMRC	[2006] STC (SCD) 419		United Kingdom	circa 2006			16