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Tribunal (Judge Nigel Popplewell and Mr Simon Bird)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Choudhry v HMRC	[2019] UKFTT 38	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2019	BAILII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII		29
HMRC v Raymond Tooth	[2018] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2018	BAILII		32
Higgins v National Crime Agency	[2018] UKUT 14	United Kingdom Upper Tribunal	United Kingdom	16 Jan 2018	BAILII		1
Pattullo v HMRC	[2016] UKUT 270	United Kingdom Upper Tribunal	United Kingdom	14 Jun 2016	BAILII		28
Burgess and Brimheath v HMRC	[2015] UKUT 578	United Kingdom Upper Tribunal	United Kingdom	27 Oct 2015	BAILII		83
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII		61
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
Hankinson v HMRC	[2011] EWCA Civ 1566; [2012] 1 WLR 2322	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Dec 2011	BAILII		33
Johnson v Scott	(1978) 52 Tax Cas 383		United Kingdom	circa 1978			35
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
Mohamed Abdour Rouf v HMRC	79 Tax Cas 736		United Kingdom	circa 1947			2