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Kelly v Revenue and Customs (Income tax - discovery assessment)   flag  2

[2021] UKFTT 162
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
18th May, 2021

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Collier v Revenue And Customs (INCOME TAX - time limit) [2023] UKFTT 993 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Nov 2023 BAILII flag
CLIVE KINGDON, TERRY STEAD & ANNE KINGDON v Revenue & Customs (INCOME TAX - appellants trading as a partnership and through a Co - date of transfer of business) [2022] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2022 BAILII flag 1

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
HMRC v Tooth [2021] UKSC 17; [2021] 1 WLR 2811 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 60
Hegarty v HMRC [2019] Tax Cas 06908 United Kingdom circa 2019 flag 1
Anderson v HMRC [2018] UKUT 159 United Kingdom Upper Tribunal United Kingdom 17 May 2018 BAILII flag 24
Hackett [2016] Tax Cas 05508 United Kingdom circa 2016 flag 1
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 flag 152
HMRC v Charlton [2012] UKUT 770 United Kingdom Upper Tribunal United Kingdom 20 Dec 2012 BAILII flag 61

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