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Cresswell v Revenue & Customs (Value added tax - Personal Liability Notice) 1

[2017] UKFTT 879

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

United Kingdom

18th December, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Spring Capital Ltd v HMRC	[2016] UKFTT 246	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Apr 2016	BAILII		7
E Buyer UK Ltd v Revenue & Customs	[2016] UKUT 123	United Kingdom Upper Tribunal	United Kingdom	10 Mar 2016	BAILII		9
GSM Export (UK) Ltd v RCC	[2014] UKUT 529	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2014	BAILII		8
Three Rivers District Council v Bank of England (No 3)	[2001] UKHL 16; [2001] 2 All ER 513; [2000] 2 WLR 15; [2001] Lloyds Rep Bank 125	House of Lords	United Kingdom	circa 2001	BAILII		496

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