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G E Hayhurst and J Hayhurst Partnership v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty)

[2018] UKFTT 265

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

United Kingdom

11th May, 2018

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 †
Rowland v HMRC	[2006] STC (SCD) 536		United Kingdom	circa 2006			376
Crabtree v Hinchcliffe	[1971] 3 All ER 967		United Kingdom	circa 1971	LexisNexis		246
Data Select Ltd v HMRC	[2012] UKUT 187	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2012	BAILII		245
David Collis	[2011] UKFTT 588	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Sep 2011	BAILII		208
Clarks of Hove Ltd v Bakers Union	[1979] 1 All ER 152		United Kingdom	circa 1979	LexisNexis		193
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

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