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Leightley v Revenue And Customs (ncome tax - late filing penalties)   flag 

[2022] UKFTT 210
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
8th July, 2022

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Rowland v HMRC [2006] STC (SCD) 536 United Kingdom circa 2006 flag 376
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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