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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) 1

[2022] UKFTT 407

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

7th November, 2022

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lunn v Revenue and Customs (INCOME TAX and CORPORATION TAX - Discovery Assessments)	[2024] UKFTT 509	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2024	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ANDREW NUTTALL v Revenue & Customs (PROCEDURE - abuse of process - jurisdiction)	[2022] UKFTT 192	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2022	BAILII		3
Kelly v Revenue and Customs (Income tax - discovery assessment)	[2021] UKFTT 162	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 May 2021	BAILII		2
Hargreaves v HMRC	[2019] UKFTT 244	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2019	BAILII		10
Blyth v The Co of Proprietors of The Birmingham Water Works	[1856] EngR 223; (1856) 11 Exch 781; 156 ER 1047	Court of Exchequer	United Kingdom	circa 1856	CommonLII		155

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