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Bieliauskas v Revenue & Customs (INCOME TAX - late filing penalties)   flag 

[2020] UKFTT 346
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
26th August, 2020

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 flag 305
Clean Car Co Ltd v C &E Commissioners [1991] VATTR 234 United Kingdom circa 1991 flag 216

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