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Matrix Rental Ltd v Revenue & Customs (Annual Tax on Enveloped Dwellings - Whether Ated relief return filed late - yes)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
HMRC v Katib	[2019] UKUT 189	United Kingdom Upper Tribunal	United Kingdom	19 Jun 2019	BAILII		83
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Hesketh v HMRC	[2017] UKFTT 871; [2018] Tax Cas 06266	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Dec 2017	BAILII		53
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		152
Burgess and Brimheath v HMRC	[2015] UKUT 578	United Kingdom Upper Tribunal	United Kingdom	27 Oct 2015	BAILII		83
Bluu Solutions Ltd v HMRC	[2015] UKFTT 95	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Feb 2015	BAILII		37
Spring Capital v HMRC	[2015] UKFTT 8	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2015	BAILII		23
Rotberg v R & C Comrs	[2014] UKFTT 657	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2014	BAILII		16
David Collis	[2011] UKFTT 588	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Sep 2011	BAILII		208
Clarks of Hove Ltd v Bakers Union	[1979] 1 All ER 152		United Kingdom	circa 1979	LexisNexis		193
Crabtree v Hinchcliffe	[1971] 3 All ER 967		United Kingdom	circa 1971	LexisNexis		246
Holland v German Property Administrator	[1936] 3 All ER 6		United Kingdom	circa 1936	LexisNexis		10
Edwards v R &C Commrs	[2019] BTC 516		United Kingdom	circa 2019			3
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216