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J Hayes Properties Ltd v Revenue & Customs (Co TAX - flat-rate and tax-relate penalties)

[2019] UKFTT 351

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

United Kingdom

1st June, 2019

Legislation Cited

Legislation Name	Provision
Finance Act 1998

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Hesketh v HMRC	[2017] UKFTT 871; [2018] Tax Cas 06266	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Dec 2017	BAILII		53
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
David Collis	[2011] UKFTT 588	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Sep 2011	BAILII		208
Rowland v HMRC	[2006] STC (SCD) 536		United Kingdom	circa 2006			376
Clarks of Hove Ltd v Bakers Union	[1979] 1 All ER 152		United Kingdom	circa 1979	LexisNexis		193
Crabtree v Hinchcliffe	[1971] 3 All ER 967		United Kingdom	circa 1971	LexisNexis		246

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