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Caris Properties Ltd v Revenue & Customs (Income Tax/corporation Tax : Penalty)

[2019] UKFTT 709

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

United Kingdom

29th November, 2019

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
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Perrin v HMRC	[2014] UKFTT 488	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 May 2014	BAILII		17
Coales v HMRC	[2012] UKFTT 477	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jul 2012	BAILII		33
Parham Builders v HMRC	[2012] UKFTT 315	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2012	BAILII		87
Rowland v HMRC	[2006] STC (SCD) 536		United Kingdom	circa 2006			376
Clean Car Co Ltd v C & E Commissioners	[1991] VATTR 239; [1991] BVC 568		United Kingdom	circa 1991			42

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