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Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
CHRISOVALANDIS GEORGIOU (1) NINOS KOUMETTOU (LIQUIDATOR) OF GEORGIOU & CO LTD (2) v Revenue & Customs (VAT-CORPORATION TAX-"best judgement" assessments-penalties-whether "deliberate" behaviour-whether reductions appropriate)	[2022] UKFTT 455	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Dec 2022	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Khimji v Revenue & Customs (VAT - assessment)	[2020] UKFTT 22	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jan 2020	BAILII		1
Thomas O Rourke t/a Southgates UK	[2018] UKFTT 70	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2018	BAILII		1
Customs and Excise Commissioners v Pegasus Birds Ltd	[2004] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2004	BAILII		104
Rahman v Commissioners of Customs and Excise	[2002] EWCA Civ 1881	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2002	BAILII		25
Rahman (t/a Khayam Restaurant) v Customs & Excise Commissioners	[1998] EWHC Admin 627	High Court of England and Wales	United Kingdom - England and Wales	11 Jun 1998	BAILII		1
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3898