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Kelly v Revenue and Customs (Income tax - discovery assessment) 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 †
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		1
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

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		60
Anderson v HMRC	[2018] UKUT 159	United Kingdom Upper Tribunal	United Kingdom	17 May 2018	BAILII		24
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		1
Hegarty v HMRC	[2019] Tax Cas 06908		United Kingdom	circa 2019			1
Hackett	[2016] Tax Cas 05508		United Kingdom	circa 2016			1
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

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