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Tinkler v The Commissioners for HM Revenue and Customs (INCOME TAX - whether notice of enquiry validly given)   flag  3

[2018] UKUT 73
United Kingdom Upper Tribunal
United Kingdom
13th March, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Tinkler v HMRC [2021] UKSC 39; [2022] AC 886; [2021] 3 WLR 697 United Kingdom Supreme Court United Kingdom 30 Jul 2021 BAILII flag 54
Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs [2019] UKFTT 408 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2019 BAILII flag 1
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

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 † 
Tinkler v HMRC [2021] UKSC 39; [2022] AC 886; [2021] 3 WLR 697 United Kingdom Supreme Court United Kingdom 30 Jul 2021 BAILII flag 54
Keen v Holland [1984] 1 All ER 75; [1984] 1 WLR 251; (1983) 47 P & CR 639 United Kingdom circa 1984 LexisNexis flag 53
Blindley Heath Investments Ltd v Bass [2015] EWCA Civ 1023 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Oct 2015 BAILII flag 39
Thomas Tanham v John Armitage Nicholson [1872] UKLawRpHL 7; (1871-1872) LR 5 HL 561 United Kingdom 29 Apr 1872 CommonLII flag 13
Tinkler v HMRC [2016] UKFTT 170 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2016 BAILII flag 8
Republic of India v India Steamship Co Ltd (No 2) [1988] AC 878 United Kingdom circa 1988 LexisNexis / Westlaw flag 6
Tinkler v HMRC [2018] UKUT 0073 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag 2
Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs [2019] UKFTT 408 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2019 BAILII flag 1
Stevensdrake Ltd v Hunt [2017] EWCA Civ 1173 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jul 2017 BAILII flag 1
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

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