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Martland v HMRC   flag  301

[2018] UKUT 178
United Kingdom Upper Tribunal
United Kingdom
1st June, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Amir v Revenue and Customs (LATE APPEAL - application to make a late appeal against a post-clearance demand note) [2024] UKFTT 589 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jul 2024 BAILII flag
O'Donnell v Revenue and Customs (SDLT - Discovery Assessment) [2024] UKFTT 587 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2024 BAILII flag
Rodrigues v Revenue & Customs (PROCEDURE-appeal struck out following UNLESS Order) [2024] UKFTT 517 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2024 BAILII flag
Cox v Revenue and Customs (CAPITAL GAINS TAX - invalid claim for Business Asset Disposal Relief/Entrepreneurs Relief) [2024] UKFTT 510 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2024 BAILII flag
YT Medical Ltd v Revenue and Customs (CORPORATION TAX AND INCOME TAX - assessments and penalties) [2024] UKFTT 496 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 May 2024 BAILII flag
Tyre Co (NI) Ltd v Revenue and Customs (Late appeals - VAT assessment - 17 months late - penalty assessment) [2024] UKFTT 461 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2024 BAILII flag
Witton v Revenue and Customs (PROCEDURE - application to bar HMRC) [2024] UKFTT 489 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 May 2024 BAILII flag
Blocksure Ltd (in liquidation) v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - notice of requirement to give security for payment of PAYE and NICs) [2024] UKFTT 397 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 May 2024 BAILII flag
Panesar v Revenue and Customs (INCOME TAX - penalties for late filing - appeal late) [2024] UKFTT 412 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2024 BAILII flag
Caton v Revenue and Customs (PROCEDURE - application to make late appeal against penalties imposing personal liability on the appellant for underpaid VAT and corporation tax due from a Co) [2024] UKFTT 374 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 May 2024 BAILII flag
Edwards v Revenue And Customs (PROCEDURE - marketed avoidance scheme - late appeal to Tribunal against closure notice without grounds of appeal) [2024] UKFTT 279 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
Erridge v Revenue And Customs (INCOME TAX - High Income Child Benefit Charge - whether reasonable excuse) [2024] UKFTT 276 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
Sims Group UK Ltd v Revenue and Customs (PERMISSION TO MAKE LATE APPEAL - decision notice issued by HMRC that Appellant not "fit and proper" person for purpose of simplified customs declaration process) [2024] UKFTT 194 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Mar 2024 BAILII flag 1
WARDROP v Revenue & Customs (PROCEDURE - late appeal - Martland considered - length of delay) [2024] UKFTT 178 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2024 BAILII flag
DAVIDSON v Revenue & Customs (PROCEDURE - application for strike out - [2024] UKFTT 177 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2024 BAILII flag
NIASSE v Revenue & Customs (INCOME TAX - employment income - payments of agency fees made on behalf of professional footballer to agent) [2024] UKFTT 179 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2024 BAILII flag
Recep Acar v Revenue & Customs (Application for permission to bring late appeal) [2024] UKFTT 182 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Feb 2024 BAILII flag
Thompson v Revenue And Customs (INCOME TAX - appeal against a penalty for deliberate or in the alternative careless inaccuracies in a tax return) [2024] UKFTT 138 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2024 BAILII flag
GUERLAIN-DESAI v Revenue & Customs (PROCEDURE - Relief from sanctions - Application for an extension of time to file Statement of Case by HMRC - Martland applied) [2024] UKFTT 117 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2024 BAILII flag
GRIMMER v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties - whether discovery assessments valid and in time) [2024] UKFTT 119 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2024 BAILII flag
DUELFUEL NUTRITION LTD v Revenue & Customs (Sports nutrition products) [2024] UKFTT 104 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2024 BAILII flag
SMITH v Revenue & Customs (LATE APPEAL - STAMP DUTY LAND TAX - Appellant had claimed multiple dwellings relief from SDLT) [2024] UKFTT 101 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2024 BAILII flag
NEWFIELD v Revenue & Customs (CAPITAL GAINS TAX - disposal of a property which had been beneficially owned by the Appellant's trustee in bankruptcy for some part of the period between the Appellant's initial acquisition and completion of the disposal of the property) [2024] UKFTT 116 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2024 BAILII flag
Ray v Revenue And Customs (application to make late appeal against APN penalties - Martland applied - application refused) [2024] UKFTT 141 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jan 2024 BAILII flag
Bureau Workspace Ltd Against Advocate General for the Commissioners of HMRC [2024] ScotCS CSOH_1 Scottish Court of Session United Kingdom - Scotland 11 Jan 2024 BAILII flag
99P Recycling Ltd v Revenue And Customs (PROCEDURE - application for reinstatement of appeal) [2024] UKFTT 13 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jan 2024 BAILII flag
BHARGAVA v Revenue & Customs (COSTS - complex case - HMRC withdrew ground of challenge - Appellant's costs application made over a month late) [2024] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2024 BAILII flag 1
Tomas v Revenue And Customs (Income tax - higher income child benefit charge - permission to make a late appeal) [2024] UKFTT 15 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Dec 2023 BAILII flag
Green v Commissioners for His Majesty's Revenue and Customs (HICBC - Application to Make a Late Appeal) [2023] UKFTT 1006 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2023 BAILII flag
Janch Ltd v Revenue And Customs (LATE APPEAL-Martland applied) [2023] UKFTT 990 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2023 BAILII flag
Conditionaire Energy Savers Ltd v Revenue And Customs (VAT - Failure to keep documents necessary to verify returns) [2023] UKFTT 977 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Nov 2023 BAILII flag
Octagon Green Solutions Ltd v Revenue And Customs (LATE APPEAL - VAT and Landfill Tax assessments) [2023] UKUT 268 United Kingdom Upper Tribunal United Kingdom 6 Nov 2023 BAILII flag
Breen v HMRC [2023] UKUT 252 United Kingdom Upper Tribunal United Kingdom 16 Oct 2023 BAILII flag 3
MOHAMMED AKRAMI v Revenue & Customs (PROCEDURE - Applications for permission to notify late appeals - Martland and Katib considered) [2023] UKFTT 867 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Sep 2023 BAILII flag
PEOPLE SERVICES SOLUTION LTD v Revenue & Customs (LATE APPEAL - Martland considered - length of delay - whether serious or significant) [2023] UKFTT 786 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Sep 2023 BAILII flag
BULL BRAND Ltd v Revenue & Customs (VAT - error correction notice - appeal out of time) [2023] UKFTT 748 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2023 BAILII flag
Contractors Support Ltd v Revenue And Customs [2023] UKFTT 744 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Aug 2023 BAILII flag
TRAN VAN PHO TSANG v Revenue & Customs (PROCEDURE - Strike out application - previous strike out notice - appeal against personal liability notices) [2023] UKFTT 694 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Aug 2023 BAILII flag
LOUISE DUNCAN v Revenue & Customs (INCOME TAX - permission to make a late appeal against an amendment to a SATR) [2023] UKFTT 697 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2023 BAILII flag
Jason Nicholas James v Revenue And Customs [2023] UKFTT 661 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Jul 2023 BAILII flag
UAB Justtrans v Director of Border Force (EXCISE DUTY - refusal to restore) [2023] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2023 BAILII flag
Kenwright v Revenue And Customs (VAT - application for permission to make a late appeal) [2023] UKFTT 616 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jul 2023 BAILII flag
Baskararajulu v The Revenue & Customs (INCOME TAX - strike-out application - whether an appeal to HMRC - jurisdiction to hear appeal) [2023] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 May 2023 BAILII flag
Charles Horder v HMRC [2023] UKUT 106 United Kingdom Upper Tribunal United Kingdom 12 May 2023 BAILII flag 1
City Plant Ltd v Revenue And Customs (Landfill Tax - application for permission to appeal out of time) [2023] UKFTT 414 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 May 2023 BAILII flag
CRANHAM SPORTS LLP v Revenue & Customs (LATE APPEAL - employment taxes - serious and significant delay - [2023] UKFTT 373 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2023 BAILII flag
ANTE MIKALIC v Revenue & Customs (EXCISE DUTY - procedure - application to admit late appeal - appeal against refusal to restore vehicle - Appellant in Croatia - evidence of positive Covid test provided to demonstrate ill health as reason for delay) [2023] UKFTT 377 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2023 BAILII flag
MARIE GUERLAIN-DESAI v Revenue & Customs (LATE APPEAL - SDLT appeal - 42 days late - Martland applied - serious and significant delay - [2023] UKFTT 374 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2023 BAILII flag
Manguiat v Revenue and Customs (LATE APPEAL - High Income Child Benefit Charge) [2023] UKFTT 312 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Mar 2023 BAILII flag
Patel v Revenue and Customs (VAT - application for permission to notify late appeal to Tribunal) [2023] UKFTT 296 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Mar 2023 BAILII flag
Vekaria v Revenue and Customs (PROCEDURE - application for late appeal of tax assessments - was there a valid timeous appeal - no) [2023] UKFTT 288 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Mar 2023 BAILII flag
Lingajothy (t/a Flying Dragon) v Revenue and Customs (appeal against FTT's refusal to reinstate appeal after automatic strike-out following unless order refused) [2023] UKUT 63 United Kingdom Upper Tribunal United Kingdom 12 Mar 2023 BAILII flag
Cenkci v Revenue and Customs Capital gains tax - application to make a late appeal - Martland applied) [2023] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2023 BAILII flag
Butt v Revenue and Customs (LATE APPEAL - Martland considered - length of delay serious and significant) [2023] UKFTT 295 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2023 BAILII flag
Luca Delivery Ltd v Revenue and Customs (INCOME TAX - CJRS scheme - employee omitted from RTI submissions - assessments to recover CJRS payments) [2023] UKFTT 278 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2023 BAILII flag 3
Pawar v Revenue And Customs (Application for permission to make a late appeal - Personal Liability Notice - VAT penalty) [2023] UKFTT 81 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jan 2023 BAILII flag
MARTIN CLARKE WEST v Revenue & Customs (INCOME TAX - application for permission to make late appeal) [2023] UKFTT 63 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jan 2023 BAILII flag
SINGH & KAINTH (T/A WESTERN NEWS) v Revenue & Customs (Late appeal - VAT - Martland applied) [2023] UKFTT 43 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2023 BAILII flag
MAQSOOD HUSSAIN (t/a NISA LOCAL) v Revenue & Customs (VAT - three Notices of Appeal on same issue) [2023] UKFTT 40 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jan 2023 BAILII flag
NIKOLA POLAKOVA v Revenue & Customs (EXCISE - duty assessment - application to strike out appeal against assessment) [2023] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2023 BAILII flag
GOLDEN GROVE TRUST v Revenue & Customs (VAT - application for permission to make late appeal - whether an earlier Notice of Appeal had been posted to the Tribunal) [2023] UKFTT 27 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jan 2023 BAILII flag
MATTHEW KENSALL v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - the Jason Wilkes judgments - Appellant initially told could not appeal assessments) [2023] UKFTT 11 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2022 BAILII flag
Veho Ltd v The Director of Border Revenue (Excise duty - restoration - application for extension of time to request review) [2022] UKFTT 473 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Dec 2022 BAILII flag
Barrett v The Commissioner for His Majesty's Revenue and Customs (Income Tax - late appeal - Martland applied - whether Appellant should be permitted to notify late appeal) [2022] UKFTT 423 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Nov 2022 BAILII flag
Akinbami v Revenue And Customs (Late appeal - late filing and payment penalties - Martland) [2022] UKFTT 426 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Nov 2022 BAILII flag
YORK BURTON LANE CLUB AND INSTITUTE Ltd v Revenue & Customs (application for permission to appeal out of time - appeals extremely (in excess of 8 years) late) [2022] UKFTT 406 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2022 BAILII flag 1
ELIZABETH GREEN v Revenue & Customs (LATE APPEAL - Martland and Katib considered - length of delay serious and significant) [2022] UKFTT 405 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Nov 2022 BAILII flag
LINCOLN v Revenue & Customs (LATE APPEAL - Martland considered - length of delay is serious and significant) [2023] UKFTT 26 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Nov 2022 BAILII flag 1
Umuthi Healthcare v FCA [2022] UKUT 275 United Kingdom Upper Tribunal United Kingdom 14 Oct 2022 BAILII flag 1
Betindex Ltd v Revenue And Customs (Appeal allocated as a Complex case - late request for the proceedings to be excluded from potential liability for costs) [2022] UKFTT 372 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Oct 2022 BAILII flag
McFarland v Revenue & Customs (PROCEDURE - application for reinstatement brought out of time) [2022] UKFTT 355 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Sep 2022 BAILII flag
Buck v Revenue & Customs (PROCEDURE - Late appeals - Martland and Katib considered) [2022] UKFTT 354 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Sep 2022 BAILII flag
Ellis v HMRC [2022] UKUT 254 United Kingdom Upper Tribunal United Kingdom 21 Sep 2022 BAILII flag 1
Moore v HMRC [2022] UKFTT 411 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2022 BAILII flag 2
Marfo v Revenue And Customs (High income child benefit charge - Permission to make a late appeal) [2022] UKFTT 289 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Aug 2022 BAILII flag
Mitchell v Commissioners for HMRC [2022] UKFTT 273 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2022 BAILII flag
SNM Pipelines Ltd v HMRC [2022] UKFTT 231 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jul 2022 BAILII flag 3
Miah v Revenue And Customs (INCOME TAX - two issues in dispute - one issue already settled by agreement) [2022] UKFTT 228 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jul 2022 BAILII flag
Lawati v Revenue And Customs (Income tax - late filing penalties) [2022] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2022 BAILII flag
CORK BONDED WAREHOUSE Ltd v Revenue & Customs (Excise duty - application for late appeal - Martland applied) [2022] UKFTT 215 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jul 2022 BAILII flag
Barbara De Roy Badejo v Revenue & Customs (Procedure : Other) [2022] UKFTT 202 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2022 BAILII flag
StaysureCoUK Ltd v Revenue And Customs (VAT - insurance intermediary exemption - whether services supplied by associated Co were within that exemption) [2022] UKFTT 134 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Apr 2022 BAILII flag
DR Anwar Ansari v Revenue & Customs (Decision on an Application for Reinstatement) [2022] UKFTT 123 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2022 BAILII flag
PAUL OWEN v Revenue & Customs (INCOME TAX - penalties for late filing and late payment of tax - appeal against penalties dismissed in full - costs against three HMRC officers - no) [2022] UKFTT 121 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Apr 2022 BAILII flag 1
MAYOR'S OFFICE FOR POLICING AND CRIME v Revenue & Customs (VAT - claim for repayment of VAT wrongly paid) [2022] UKFTT 95 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Mar 2022 BAILII flag
DARREN FITZPATRICK v Revenue & Customs (CASE MANAGEMENT - application for permission to appeal out of time - reliance on accountants - Katib considered) [2022] UKFTT 87 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2022 BAILII flag
RODERICK THORNER AS TRUSTEE OF R B THORNER 1997 SETTLEMENT v Revenue & Customs (Income tax assessment - permission to appeal out of time) [2022] UKFTT 90 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2022 BAILII flag
ALASTAIR FERGUSON v Revenue & Customs (STAMP DUTY LAND TAX - penalty for late filing of a Land Transaction return) [2022] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2022 BAILII flag
SAMIRAH PATEL v Revenue & Customs (CAPITAL GAINS TAX - permission to appeal out of time) [2022] UKFTT 78 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Feb 2022 BAILII flag
DELTA TAX AGENTS Ltd v Revenue & Customs (ANTI-MONEY LAUNDERING REGULATIONS - application to make late appeal to Tribunal - Martland applied) [2022] UKFTT 51 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Feb 2022 BAILII flag
MR GERARD MCVEIGH v Revenue & Customs (LATE APPEAL - Martland considered) [2022] UKFTT 30 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jan 2022 BAILII flag
MR IAN JONES v Revenue & Customs (LATE APPEAL - Martland considered) [2022] UKFTT 19 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jan 2022 BAILII flag
FLYING SPUR LIIMTED v Revenue & Customs (VALUE ADDED TAX - appellant operated children-™s home) [2022] UKFTT 7 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jan 2022 BAILII flag
GREENCYC Ltd v Revenue & Customs (PROCEDURE - application by HMRC for costs in relation to previous case management hearing) [2021] UKFTT 480 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2021 BAILII flag 3
MR Tibor Janos Mozer v Revenue & Customs (Procedure : Other) [2021] UKFTT 475 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Dec 2021 BAILII flag
Hotel La Tour Ltd [2021] UKFTT 451 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Dec 2021 BAILII flag 2
RICHARD STUART GEORGE v Revenue & Customs (VAT - Personal Liability Notice following MTIC assessment) [2021] UKFTT 444 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2021 BAILII flag
Shane de Silva v Revenue and Customs [2021] UKUT 275 United Kingdom Upper Tribunal United Kingdom 11 Nov 2021 BAILII flag 2
Charalambos Hadjicharalambous v Revenue & Customs (Income tax assessment - permission to appeal out of time) [2021] UKFTT 384 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Oct 2021 BAILII flag
Talati v Revenue & Customs (PROCEDURE - personal liability notices) [2021] UKFTT 363 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2021 BAILII flag
Ali v Revenue & Customs (VAT - personal liability notice) [2021] UKFTT 358 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Oct 2021 BAILII flag
Hampton George Hewitt v Revenue and Customs [2021] UKUT 231 United Kingdom Upper Tribunal United Kingdom 17 Sep 2021 BAILII flag 1
Woodford Golf Club v Revenue & Customs (VALUE ADDED TAX - 'Fleming' claim) [2021] UKFTT 333 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Sep 2021 BAILII flag
Galldris LLP v Revenue & Customs (APPLICATION - rule 8 debarring of HMRC - rule 5(3) extension of time in which to serve a statement of case) [2021] UKFTT 331 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2021 BAILII flag
John Codona's Pleasure Fairs Ltd v Revenue & Customs (PROCEDURE - application for permission to make a late appeal) [2021] UKFTT 262 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2021 BAILII flag
Choudhrie v Revenue and Customs (application by appellant to notify an appeal late) [2021] UKFTT 152 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 May 2021 BAILII flag
Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application) [2021] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag
Spring Capital Ltd v Revenue and Customs (PROCEDURE - strike out application) [2021] UKFTT 147 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag
Westmore Group Ltd v Revenue and Customs (LATE APPEAL - Martland considered) [2021] UKFTT 146 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 May 2021 BAILII flag
Jayfex Ltd v Revenue and Customs (application for reinstatement of appeal following striking out for breach of an unless direction) [2021] UKFTT 112 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2021 BAILII flag
Regency Site Personnel Ltd v Revenue and Customs (LATE APPEAL - Martland considered) [2021] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2021 BAILII flag
Endeavour Strategic Developments LLP v Revenue & Customs (VAT - denial of input tax) [2021] UKFTT 93 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2021 BAILII flag
McEnroe v Revenue & Customs (PROCEDURE - application to amend grounds of appeal) [2021] UKFTT 94 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2021 BAILII flag
Hussain v Revenue & Customs (PROCEDURE - application to admit late documentary and witness evidence) [2021] UKFTT 92 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2021 BAILII flag
Stone And Chrome com Ltd v Revenue and Customs (PROCEDURE - application for permission to appeal out of time) [2021] UKFTT 118 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2021 BAILII flag
WM Morrison Supermarkets PLC v HMRC [2021] UKFTT 106 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2021 BAILII flag 5
Brearley v Revenue & Customs (Penalties for Late Filing and Late Payment) [2021] UKFTT 90 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Mar 2021 BAILII flag
Oatein Ltd v Revenue & Customs (VALUE ADDED TAX - procedure - application for decision to be set aside) [2021] UKFTT 86 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Mar 2021 BAILII flag
Uddin v Revenue & Customs (PENALTIES - application to make a late appeal) [2021] UKFTT 79 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2021 BAILII flag
Cummine v Revenue & Customs (application for permission for late notification of appeal - reliance on advisers) [2021] UKFTT 67 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Mar 2021 BAILII flag
Adair v Revenue & Customs (applications for permission for late notification of appeal - reliance on advisers) [2021] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Mar 2021 BAILII flag
Eunoia Initiatives v Revenue & Customs (VAT - Notice of Requirement to provide security) [2021] UKFTT 65 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2021 BAILII flag 1
Sheth v Revenue & Customs (Application to notify an appeal out of time) [2021] UKFTT 62 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2021 BAILII flag
Happy Customer Ltd (T/a Subway) v Revenue & Customs (reinstatement application - appeal struck out following breach of unless order) [2021] UKFTT 46 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2021 BAILII flag
Phillips v Revenue & Customs (reinstatement application following withdrawal) [2021] UKFTT 45 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2021 BAILII flag
Iqbal v Revenue and Customs (permission to make a late appeal) [2021] UKFTT 42 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Feb 2021 BAILII flag
Zargar v Revenue and Customs (PROCEDURE - Income tax - whether to give permission for late appeal to be made) [2021] UKFTT 22 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jan 2021 BAILII flag
Jocuguma Properties Ltd v Revenue and Customs (ANNUAL TAX ON ENVELOPED DWELLINGS - late filing of return) [2021] UKFTT 20 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jan 2021 BAILII flag 1
Fenix International Ltd v Revenue And Customs (VAT - Validity of European Commission Implementing Regulation) [2020] UKFTT 499 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Dec 2020 BAILII flag
Stringer v Revenue & Customs (Income Tax - application to make a late appeal) [2020] UKFTT 491 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Dec 2020 BAILII flag
Owen v Revenue & Customs (Application to make a late appeal - income tax fixed and daily penalties for late filing of self-assessment) [2020] UKFTT 479 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Nov 2020 BAILII flag
Campbell v Revenue & Customs (INCOME TAX - penalties for late-filing of tax returns) (Rev 1) [2020] UKFTT 445 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Nov 2020 BAILII flag
Solvkjaer v Revenue & Customs (NCOME TAX - individual tax return - late filing penalties) [2020] UKFTT 458 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Nov 2020 BAILII flag
Nasir v Revenue & Customs (application for late appeal - [2020] UKFTT 455 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Nov 2020 BAILII flag
Cerchez v Revenue & Customs (PROCEDURE - application for permission to make a late appeal) [2020] UKFTT 452 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2020 BAILII flag
Codd v Revenue & Customs (NCOME TAX - penalty for late filing of tax return) [2020] UKFTT 446 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Nov 2020 BAILII flag
Zhang v Revenue & Customs (application for permission to appeal - appeal to HMRC out of time) [2020] UKFTT 425 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Oct 2020 BAILII flag
Keyworth v Revenue & Customs (application for permission to appeal - appeal to HMRC out of time) [2020] UKFTT 426 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Oct 2020 BAILII flag
Wells v Revenue & Customs (application for permission to appeal - whether reasonable excuse for failure to appeal in time) [2020] UKFTT 422 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Oct 2020 BAILII flag
Lincoln Yurts Ltd v Revenue And Customs (VAT - late appeal) [2020] UKFTT 418 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Oct 2020 BAILII flag
Three Sixty Insure Ltd v Revenue & Customs (Employer's Annual Return - penalties for late filing) [2020] UKFTT 409 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Oct 2020 BAILII flag
Alves v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2020] UKFTT 405 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2020 BAILII flag
Murgasanu v Revenue & Customs (INCOME TAX - permission to make late appeal) [2020] UKFTT 401 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2020 BAILII flag
Zuffar v Revenue & Customs (INCOME TAX - penalties for late filing) [2020] UKFTT 397 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2020 BAILII flag
Ogunyemi v Revenue & Customs (INCOME TAX - penalties for late filing) [2020] UKFTT 398 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2020 BAILII flag
Butler v Revenue & Customs (CGT - Discovery Assessment - penalties) (Rev 1) [2020] UKFTT 395 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Oct 2020 BAILII flag
Smithers v Revenue & Customs (VAT DIY HOUSEBUILDERS SCHEME - claim refused) [2020] UKFTT 380 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2020 BAILII flag
Devereaux v Revenue & Customs (INCOME TAX - Permission to appeal out of time) [2020] UKFTT 376 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Sep 2020 BAILII flag
Pervez v Revenue & Customs (INCOME TAX - Permission to appeal out of time) [2020] UKFTT 377 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Sep 2020 BAILII flag
Rashid v HMRC [2020] UKFTT 378 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Sep 2020 BAILII flag 2
Golden Harvest Wholesale Ltd v Revenue & Customs (COSTS - application by HMRC for costs) [2020] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2020 BAILII flag
Angel v Revenue & Customs (INCOME TAX - application for permission to appeal out of time) [2020] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2020 BAILII flag
McNaughton v Revenue & Customs (INCOME TAX - Permission to make a late appeal) [2020] UKFTT 332 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2020 BAILII flag
Bradish v Revenue & Customs (INCOME TAX - Penalty for late filing) [2020] UKFTT 324 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Aug 2020 BAILII flag
Snapcrest Ltd v Revenue & Customs (VALUE ADDED TAX - permission to make a late appeal) [2020] UKFTT 320 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Aug 2020 BAILII flag
Zaiceva v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 310 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2020 BAILII flag
Thompson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 309 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2020 BAILII flag
Viking Enterprises Ltd v Revenue & Customs (Procedure - application to set aside strike out) [2020] UKFTT 306 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jul 2020 BAILII flag
Rogers v Revenue & Customs (PROCEDURE : pplication to set aside) [2020] UKFTT 297 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jul 2020 BAILII flag
Hallen and Persson v HMRC [2020] UKFTT 291 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jul 2020 BAILII flag 2
King v Revenue & Customs (Income tax - application for permission to notify late appeal to the Tribunal) [2020] UKFTT 276 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2020 BAILII flag
Duncombe v Revenue & Customs (PROCEDURE : application for reinstatement) [2020] UKFTT 248 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2020 BAILII flag
Bryan v Revenue & Customs (Income Tax - enquiry into self-assessment return) [2020] UKFTT 239 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 May 2020 BAILII flag 2
Brown v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2020] UKFTT 235 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 May 2020 BAILII flag
HMRC v Websons (8) Ltd [2020] UKUT 154 United Kingdom Upper Tribunal United Kingdom 12 May 2020 BAILII flag 10
Owen v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2020] UKFTT 213 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 May 2020 BAILII flag
Kharadi v Revenue & Customs (ALUE ADDED TAX : appeals against compulsory registration) [2020] UKFTT 200 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2020 BAILII flag
Swann v Revenue & Customs (Vat : Security- Requirement for) [2020] UKFTT 176 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2020 BAILII flag 1
Rafiq v Revenue & Customs (INCOME TAX - individual tax return - penalties for late filing) [2020] UKFTT 153 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2020 BAILII flag
Heron v Revenue & Customs (PROCEDURE : appeal out of time) [2020] UKFTT 146 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Mar 2020 BAILII flag
Hindmarsh v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry) [2020] UKFTT 141 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Mar 2020 BAILII flag
Ahmed v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2020] UKFTT 137 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2020 BAILII flag
Christian Peter Candy v Revenue & Customs (SDLT - application for permission to make a late appeal) [2020] UKFTT 113 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Feb 2020 BAILII flag
Jeffrey John James Ashfield v Revenue & Customs (INCOME TAX - late appeal) [2020] UKFTT 110 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Feb 2020 BAILII flag
Robin Butcher v Revenue & Customs (Income tax - appeal notified late to Tribunal) [2020] UKFTT 101 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Feb 2020 BAILII flag 1
Morton v Revenue & Customs (INCOME TAX - individual tax return - penalties) [2020] UKFTT 73 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2020 BAILII flag
Sutton v Revenue & Customs (INCOME TAX - penalties) [2020] UKFTT 74 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2020 BAILII flag
Jimcaale v Revenue & Customs (EXCISE DUTY AND CUSTOMS DUTY - civil evasion penalties) [2020] UKFTT B1 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2020 BAILII flag
Swallow v Revenue & Customs (LATE APPEAL - Martland considered) [2020] UKFTT 50 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jan 2020 BAILII flag
Chaney v Revenue & Customs (INCOME TAX - Penalties) [2020] UKFTT 32 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2020 BAILII flag
Conway v Revenue & Customs (Application - Permission to make a late appeal) [2020] UKFTT 20 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jan 2020 BAILII flag
Horvath v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 13 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jan 2020 BAILII flag
Winfield v HMRC [2020] UKFTT 3 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2020 BAILII flag 1
Smith v Revenue & Customs (INCOME TAX - penalties) [2020] UKFTT 2 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2020 BAILII flag
Ferenc v Revenue & Customs (EXCISE DUTY - PENALTY) [2020] UKFTT 8 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Dec 2019 BAILII flag
Sidhu v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2020] UKFTT 4 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Dec 2019 BAILII flag
Khan v Revenue & Customs (STRIKE-OUT - appellant's failure to comply with unless order) [2019] UKFTT 751 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Dec 2019 BAILII flag
Nawaz v Revenue & Customs (VAT - assessment) [2019] UKFTT 742 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2019 BAILII flag
MacKenzie Ltd v Revenue & Customs (PROCEDURE : application for permission to notify appeal out of time) [2019] UKFTT 739 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2019 BAILII flag
Ahmed v Revenue & Customs (COSTS APPLICATION - whether Appellant behaved unreasonably) [2019] UKFTT 701 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Nov 2019 BAILII flag
Kaur v Revenue & Customs (INCOME TAX/CORPORATION TAX - discovery assessments and penalties : Appeal) [2019] UKFTT 698 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Nov 2019 BAILII flag
Rai v Revenue & Customs (VAT - APPEALS : application for reinstatement) [2019] UKFTT 687 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Nov 2019 BAILII flag 1
Moss, Executor of David Owen (Deceased) v Revenue & Customs (whether to give permission for late appeal to be made to HMRC - Martland - Inheritance Tax) (Rev 1) [2019] UKFTT 686 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Nov 2019 BAILII flag
Shore v Revenue & Customs (VAT - APPEALS : Extension of time) [2019] UKFTT 668 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Nov 2019 BAILII flag
Jones v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 669 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Nov 2019 BAILII flag
Ormandi v Revenue & Customs (CAPITAL GAINS TAX - entrepreneurs' relief) [2019] UKFTT 667 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Nov 2019 BAILII flag 1
Knewstubb v Revenue & Customs (INCOME TAX - penalties for the late filing) [2019] UKFTT 642 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Oct 2019 BAILII flag
Smith v Revenue & Customs (INHERITANCE TAX - statutory time limit) [2019] UKFTT 640 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Oct 2019 BAILII flag
Quadragina Ltd and Charles Horder v Revenue & Customs (LATE APPEAL - notices to require security for PAYE and NIC) [2019] UKFTT 639 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2019 BAILII flag 1
Ayeni v Revenue & Customs (Failure to comply with an unless order) [2019] UKFTT 633 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2019 BAILII flag
Quinn v Revenue & Customs (PROCEDURE : application to set aside decision) [2019] UKFTT 618 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Oct 2019 BAILII flag 2
Holy Cow! Ice Cream Co Ltd v Revenue & Customs (VAT - flat rate scheme - application to backdate) [2019] UKFTT 616 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Oct 2019 BAILII flag
Modi v Revenue & Customs (PROCEDURE : whether to give permission for late appeals) [2019] UKFTT 610 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Oct 2019 BAILII flag
Higgins v Revenue & Customs (PROCEDURE : whether to give permission for late appeal) [2019] UKFTT 605 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Sep 2019 BAILII flag
Mehrban v Revenue & Customs (PROCEDURE : HMRC application to amend its statement of case) [2019] UKFTT 603 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2019 BAILII flag
Coast Telecom Ltd v Revenue & Customs (application for preliminary issue - Wrottesley considered) [2019] UKFTT 596 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Sep 2019 BAILII flag 1
Shenstone, Georgina White, Henry White v Revenue & Customs (whether to give permission for late appeal against late filing penalties) [2019] UKFTT 595 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Sep 2019 BAILII flag
Ceredigion Liberal Democrats v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 582 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2019 BAILII flag
Clarke v Revenue & Customs (INCOME TAX - late appeal to HMRC) [2019] UKFTT 580 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2019 BAILII flag
Subway London Ltd v Revenue & Customs (PROCEDURE : appeal had been struck out under terms of an Unless Order) [2019] UKFTT 579 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2019 BAILII flag 1
Tucker v Revenue & Customs (COSTS - Application for costs) [2019] UKFTT 569 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2019 BAILII flag
Cliffe v HMRC [2019] UKFTT 564 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Sep 2019 BAILII flag 1
Awolesi v Revenue & Customs (PENALTIES - whether to give permission for late appeal to be made to HMRC) [2019] UKFTT 551 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2019 BAILII flag
Goodman v Revenue & Customs (INCOME TAX - individual tax return) [2019] UKFTT 550 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Aug 2019 BAILII flag
Dillon v Revenue & Customs (INCOME TAX - individual tax return - application to appeal self-assessment) [2019] UKFTT 545 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Aug 2019 BAILII flag
PJD AV Services Ltd v Revenue & Customs (CORPORATION TAX - penalty for late filing) [2019] UKFTT 542 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Aug 2019 BAILII flag
M & M Builders (Norfolk) Ltd v Revenue & Customs (TAMP DUTY LAND TAX - whether two transactions between connected parties constitute an exchange) [2019] UKFTT 541 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Aug 2019 BAILII flag 1
Nowroozi v HM Revenue & Customs [2019] UKFTT 533 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Aug 2019 BAILII flag 1
Seath v Revenue & Customs (VAT - sole proprietor with more than one business) [2019] UKFTT 525 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Aug 2019 BAILII flag
Norris v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 521 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2019 BAILII flag
Field Opportunities Ltd v Revenue And Customs (VALUE ADDED TAX denial of relief for input tax) [2019] UKFTT 0531 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Aug 2019 BAILII flag
Russell v Revenue & Customs (PROCEDURE : INCOME TAX - late appeal to HMRC) [2019] UKFTT 493 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2019 BAILII flag
Cawdron v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2019] UKFTT 492 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2019 BAILII flag
Stoops v Revenue & Customs (INCOME TAX/CORPORATION TAX : individual tax return - Penalty) [2019] UKFTT 491 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2019 BAILII flag
Brown v Revenue & Customs (PROCEDURE : Income tax - late appeal) [2019] UKFTT 476 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2019 BAILII flag
Florida Foods Ltd (t/a Subway) v Revenue & Customs (PROCEDURE : whether valid appeal made to the Tribunal) [2019] UKFTT 477 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2019 BAILII flag
Dominic Chappell v The Pensions Regulator [2019] UKUT 209 United Kingdom Upper Tribunal United Kingdom 19 Jul 2019 BAILII flag 16
Country Foods (Swanage) Ltd v Revenue & Customs (INCOME TAX - penalties for late filing) [2019] UKFTT 457 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2019 BAILII flag
Microring Ltd v Revenue & Customs (VALUE ADDED TAX - Kittel denial of input tax) [2019] UKFTT 456 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2019 BAILII flag 1
Ejeta v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2019] UKFTT 432 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2019 BAILII flag
Glover and Harvey Glover v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 426 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2019 BAILII flag
Anderson Security Services Ltd and Zafar Ali Khan v Revenue & Customs (PROCEDURE VAT whether Tribunal should give permission for appeals to be made late) [2019] UKFTT 422 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2019 BAILII flag
Ali v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jun 2019 BAILII flag
Sood v Revenue & Customs (PROCEDURE - Income tax - application for permission to give late notice of appeals to HMRC) [2019] UKFTT 368 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jun 2019 BAILII flag
Darcy v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 429 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2019 BAILII flag
Hussain v Revenue & Customs (PROCEDURE : application for permission to notify a late appeal) [2019] UKFTT 357 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jun 2019 BAILII flag
Turner v Revenue & Customs (INCOME TAX - Penalties for late filing) [2019] UKFTT 325 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2019 BAILII flag
Dickens v Revenue & Customs (INCOME TAX - individual tax return) [2019] UKFTT 326 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2019 BAILII flag
Science Education Software Ltd v Revenue & Customs (CORPORATION TAX - Late Filing Flat-Rate Penalties) [2019] UKFTT 320 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 May 2019 BAILII flag
Spring Capital Ltd v Revenue & Customs (application to bar HMRC from proceedings - unreasonable conduct) [2019] UKFTT 319 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2019 BAILII flag
Rose v Revenue & Customs (PROCEDURE : Income tax) [2019] UKFTT 308 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 May 2019 BAILII flag
Musca v Revenue & Customs (Income tax : self assessment) [2019] UKFTT 304 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 May 2019 BAILII flag 1
HMRC v Sharya UK Ltd [2019] UKUT 143 United Kingdom Upper Tribunal United Kingdom 8 May 2019 BAILII flag 1
Ground Force Construction Ltd v Revenue & Customs (PROCEDURE - whether appeal to be accepted out of time) [2019] UKFTT 274 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2019 BAILII flag
Gulamhussein v Revenue & Customs (PROCEDURE - application for sist - criminal proceedings - refused) [2019] UKFTT 261 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2019 BAILII flag
Wesley v Revenue & Customs (CAPITAL GAINS TAX - Potential liability of the Appellants to CGT liabilities of a trust) [2019] UKFTT 259 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Apr 2019 BAILII flag
Angel Beauty Parlour Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 247 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2019 BAILII flag
Murphy v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2019] UKFTT 239 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2019 BAILII flag
Potts v Revenue & Customs (VAT - REGISTRATION : Liability for) [2019] UKFTT 229 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2019 BAILII flag
Saleem-Sadiq v Revenue & Customs (PROCEDURE : VAT penalty allow appeal out of time) [2019] UKFTT 228 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Apr 2019 BAILII flag
Shafiq v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 224 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Apr 2019 BAILII flag
Bodman v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2019] UKFTT 225 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Apr 2019 BAILII flag
Kersner v Revenue & Customs (INHERITANCE TAX : Domicile) [2019] UKFTT 221 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2019 BAILII flag 1
Quinn v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) [2019] UKFTT 208 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Mar 2019 BAILII flag
Ghafoor v HMRC [2019] UKFTT 205 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2019 BAILII flag 2
Bajwa v Revenue & Customs (VAT - APPEALS : Applications generally) [2019] UKFTT 189 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Mar 2019 BAILII flag
Reno v HMRC [2019] UKFTT 184 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Mar 2019 BAILII flag 1
Harcharan Kaura v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2019] UKFTT 182 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2019 BAILII flag
Mateola v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2019] UKFTT 179 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Mar 2019 BAILII flag
Hewitt v Revenue & Customs (VAT - APPEALS : Extension of time) [2019] UKFTT 152 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2019 BAILII flag 2
Baig (t/a Zara Trading Co) v Revenue & Customs (VAT - APPEALS : Entertainment of appeal) [2019] UKFTT 127 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Feb 2019 BAILII flag
Pramukh Enterprises Ltd v Revenue & Customs (VAT - APPEALS : Extension of time) [2019] UKFTT 118 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Feb 2019 BAILII flag
McLetchie v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2019] UKFTT 74 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Feb 2019 BAILII flag
Laurence Supply Co (Leather Goods) Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature) [2019] UKFTT 71 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2019 BAILII flag
Mr Michael Coyle trading as Coyle Transport v Revenue & Customs (EXCISE DUTY APPEALS : Time to appeal) [2019] UKFTT 60 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jan 2019 BAILII flag
Etuhu v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 58 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jan 2019 BAILII flag
B &M Coatings v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 39 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jan 2019 BAILII flag
Hirsi v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 34 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jan 2019 BAILII flag
Crawford v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 29 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2019 BAILII flag
Cooper v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2019] UKFTT 7 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2019 BAILII flag
Flash Film Transport Ltd v HMRC [2019] UKFTT 4 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jan 2019 BAILII flag 4
SEP Properties Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 761 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag
Oguntade v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2018] UKFTT 747 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Dec 2018 BAILII flag
Fiorini v Revenue & Customs (VAT - APPEALS : Entertainment of appeal) [2018] UKFTT 742 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Dec 2018 BAILII flag
Apps v Revenue & Customs (VAT - APPEALS : Extension of time) [2018] UKFTT 727 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Dec 2018 BAILII flag
Thoyab Halal Meat Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 713 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Dec 2018 BAILII flag
Healthspan Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 711 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Dec 2018 BAILII flag
Booth v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2018] UKFTT 694 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Nov 2018 BAILII flag
Askew v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 654 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2018 BAILII flag
Choblet v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2018] UKFTT 646 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Nov 2018 BAILII flag
Smith v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2018] UKFTT 630 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Oct 2018 BAILII flag
Goldshine Trade Ltd v The Commissioners for Her Majesty s Revenue and Customs [2018] UKFTT 601 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Oct 2018 BAILII flag 2
Panter v Revenue & Customs (VAT - APPEALS : Extension of time) [2018] UKFTT 589 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Oct 2018 BAILII flag
Bilkus & Boyle Solicitors v HMRC [2018] UKFTT 571 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Oct 2018 BAILII flag 1
Fameface Import Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 565 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Sep 2018 BAILII flag
Vela v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 554 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2018 BAILII flag
Yazdi v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 545 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2018 BAILII flag
Khaled v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 544 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2018 BAILII flag
Biffin Ltd v Revenue & Customs (PROECURE : application for extension of time) [2018] UKFTT 506 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Sep 2018 BAILII flag
Rawlings v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2018] UKFTT 518 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Aug 2018 BAILII flag
Discount Kitchens & Bathrooms Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 508 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Aug 2018 BAILII flag
OWD Ltd (t/a Birmingham Cash & Carry) v HMRC [2018] UKFTT 497 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2018 BAILII flag 2
Bell v HMRC [2018] UKUT 254 United Kingdom Upper Tribunal United Kingdom 2 Aug 2018 BAILII flag 6
Kingsgate Golf Club Ltd v Revenue & Customs (VAT - APPEALS : Extension of time) [2018] UKFTT 402 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jul 2018 BAILII flag
Hannah Armstrong v HMRC [2018] UKFTT 404 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jul 2018 BAILII flag 3
Personal Representative of Collins v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2018] UKFTT 395 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2018 BAILII flag
Shaw v Revenue & Customs (INCOME TAX : late appeal permission applications) [2018] UKFTT 438 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jul 2018 BAILII flag
Elder v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 364 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jul 2018 BAILII flag
Elliott v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 347 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jun 2018 BAILII flag
Smith v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 461 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2018 BAILII flag 1
Kinnerton Confectionery Ltd v The Commissioners for Her Majesty's Revenue & Customs [2018] UKFTT 382 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2018 BAILII flag 5

Legislation Cited

Legislation Name Provision
Finance Act 1994 s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Martland v HMRC [2018] UKUT 0178 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag 16
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs [2017] UKSC 55; [2017] 1 WLR 2945 United Kingdom Supreme Court United Kingdom 26 Jul 2017 BAILII flag 135
BPP Holdings v HMRC [2016] EWCA Civ 121; [2016] 1 WLR 1915 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Mar 2016 BAILII flag 111
[2016] Ukftt 0717 [2016] UKFTT 0717 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2016 BAILII flag 1
Romasave (Property Services) Ltd v HMRC [2015] UKUT 254 United Kingdom Upper Tribunal United Kingdom 27 May 2015 BAILII flag 163
Global Torch Ltd v Apex Global Management Ltd (No 2) [2014] UKSC 64; [2014] AC 1260; [2015] 2 All ER 206; [2014] 1 WLR 4495 United Kingdom Supreme Court United Kingdom 26 Nov 2014 BAILII flag 126
Denton v TH White Ltd [2014] EWCA Civ 906; [2014] 1 WLR 3926; [2014] 4 Costs LR 752 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Jul 2014 BAILII flag 697
Data Select Ltd v HMRC [2012] UKUT 187 United Kingdom Upper Tribunal United Kingdom 1 Jun 2012 BAILII flag 245
Walbrook Trustee (Jersey) Ltd v Fattal [2008] EWCA Civ 427; [2008] All ER (D) 109 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Mar 2008 BAILII flag 73
Advocate General for Scotland v General Commissioners for Aberdeen City [2005] CSOH 135 United Kingdom - Scotland circa 2005 flag 30
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1132
Commissioners of Inland Revenue v Fraser [1942] SC 493; 24 Tax Cas 498 United Kingdom - Scotland circa 1942 flag 43

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