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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
Clean Car Co Ltd v C &E Commissioners [1991] VATTR 234 United Kingdom circa 1991 flag 216
Perrin v HMRC [2018] UKUT 156; [2018] BTC 513 United Kingdom Upper Tribunal United Kingdom 14 May 2018 BAILII flag 305

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