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Byers v Revenue & Customs (VALUE ADDED TAX : penalty for under-declaration) 2

[2019] UKFTT 310

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

United Kingdom

13th May, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hanlon v Revenue & Customs (VAT : civil evasion penalty - attribution to director of Co)	[2024] UKFTT 175	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Feb 2024	BAILII
Universal Flooring (Contractors) Ltd v Revenue and Customs (VAT - penalties imposed under ss60 and 61 VATA 1994 - dishonest conduct by the director -	[2023] UKFTT 282	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Mar 2023	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1985	s13, s14, s60, s61
Finance Act 1986	s14, s61

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Janet Addo v Revenue and Customs Comrs	[2018] UKFTT 93	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Feb 2018	BAILII		4
Ivey v Genting Casinos (UK) Ltd	[2017] UKSC 67; [2018] AC 391; [2017] 3 WLR 1212; [2017] 3 ELR 1212; [2018] 1 Cr App R 12; [2017] All ER (D) 134	United Kingdom Supreme Court	United Kingdom	25 Oct 2017	BAILII		296
Lachaux v Lachaux	[2017] EWHC 385	High Court of England and Wales	United Kingdom - England and Wales	circa 2017	BAILII		14
N Diaye v HMRC	[2015] UKFTT 380	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2015	BAILII		30
Mrs G Candy v HMRC	[2013] UKFTT 146	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Feb 2013	BAILII		2
Gestmin SGPS SA v Credit Suisse (UK) Ltd	[2013] EWHC 3560	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		113
Belvedere Costruzioni (Taxation)	[2011] EUECJ C-500/10	Court of Justice of the European Communities	Europe	17 Nov 2011	BAILII		1
B (Children) (Care Proceedings: Standard of Proof), Re	[2008] UKHL 35; [2009] 1 AC 11; [2008] 4 All ER 1; [2008] 3 WLR 1; [2008] All ER (D) 134; [2008] Fam Law 837	House of Lords	United Kingdom	11 Jun 2008	BAILII		980
Tahir Iqbal Khawaja v HMRC	[2008] EWHC 1687	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		1
Barlow Clowes International Ltd v Eurotrust International Ltd	[2005] UKPC 37; [2006] 1 All ER 333; [2005] WTLR 1453; [2006] 1 P & CR DG16	Privy Council	United Kingdom	10 Oct 2005	BAILII		137
Morris v Revenue & Customs	[2005] UKVAT(Excise) E00894	VAT & Duties Tribunals	United Kingdom	19 Jul 2005	BAILII		1
Drax Holdings Ltd, Re; InPower Ltd, Re	[2003] EWHC 2743	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII
Han v Commissioners of Customs and Excise	[2001] EWCA Civ 1040; [2001] 4 All ER 687; [2001] 1 WLR 2253	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jun 2001	BAILII		54
Royal Brunei Airlines Sdn Bhd v Tan	[1995] UKPC 4; [1995] 2 AC 378; [1995] 3 All ER 97; [1995] 3 WLR 64; [1995] BCC 899	Privy Council	United Kingdom	circa 1995	BAILII		618
no 11681/85	[1989] ECHR 16; (1990) 12 EHRR 24	European Court of Human Rights	Europe	7 Jul 1989	BAILII		7
Ocean Frost	[1985] 3 All ER 795; [1985] 1 Lloyds Rep 1; [1985] 3 WLR 640		United Kingdom	circa 1985	LexisNexis		253
R v Ghosh	[1982] 2 QB 1053		United Kingdom	circa 1982	LexisNexis / Westlaw		11

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