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Sharp v Revenue and Customs (Income Tax/Corporation Tax : Penalty)

[2017] UKFTT 581

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

United Kingdom

26th July, 2017

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Data Select Ltd v HMRC	[2012] UKUT 187	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2012	BAILII		245
Donaldson v HMRC	[2016] EWCA Civ 761; [2016] 1 WLR 4521	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2016	BAILII		152
Bluu Solutions Ltd v HMRC	[2015] UKFTT 95	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Feb 2015	BAILII		37
Morgan & Donaldson	[2013] UKFTT 317	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 May 2013	BAILII		29
Donaldson v HMRC	[2014] UKUT 536	United Kingdom Upper Tribunal	United Kingdom	2 Dec 2014	BAILII		10

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