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Echo Construction Ltd v Revenue And Customs (VAT - late payment of VAT - surcharge liability notices sent to principal place of business)   flag 

[2023] UKFTT 740
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
29th August, 2023

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s7
Finance Act 1985 s19, s40

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Lau v HMRC [2018] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2018 BAILII flag 29
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 flag 53
Qualapharm [2016] UKFTT 100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2016 BAILII flag 18
Spring Capital v HMRC [2015] UKFTT 8 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2015 BAILII flag 23
Rotberg v R & C Comrs [2014] UKFTT 657 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jul 2014 BAILII flag 16
Parham Builders v HMRC [2012] UKFTT 315 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2012 BAILII flag 87
David Collis [2011] UKFTT 588 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2011 BAILII flag 208
Enersys Holdings UK Ltd [2010] UKFTT 20 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jan 2010 BAILII flag 97
Rowland v HMRC [2006] UKSPC SPC00548 United Kingdom Special Commissioners of Income Tax United Kingdom 14 Jun 2006 BAILII flag 6
HMRC v Katib [2019] UKUT 189 United Kingdom Upper Tribunal United Kingdom 19 Jun 2019 BAILII flag 83
Perrin v HMRC [2018] UKUT 156; [2018] BTC 513 United Kingdom Upper Tribunal United Kingdom 14 May 2018 BAILII flag 305
Trinity Mirror [2015] UKUT 421 United Kingdom Upper Tribunal United Kingdom circa 2015 BAILII flag 91
HMRC v Abdul Noor [2013] UKUT 71 United Kingdom Upper Tribunal United Kingdom 14 Feb 2013 BAILII flag 123
HMRC v Total Technology (Engineering) Ltd [2012] UKUT 418 United Kingdom Upper Tribunal United Kingdom 29 Nov 2012 BAILII flag 235
HMRC v Hok Ltd [2012] UKUT 363 United Kingdom Upper Tribunal United Kingdom 23 Oct 2012 BAILII flag 397
Holland v German Property Administrator [1936] 3 All ER 6 United Kingdom circa 1936 LexisNexis flag 10
VATA and the Value Added Tax Regulations [1995] SI 1995/2518 United Kingdom circa 1995 flag 129
Cenlon Finance Co Ltd v Ellwood [1962] AC 782; [1962] 1 All ER 854; (1962) 40 Tax Cas 176 United Kingdom circa 1962 LexisNexis / Westlaw flag 52
Clean Car Co Ltd v C &E Commissioners [1991] VATTR 234 United Kingdom circa 1991 flag 216

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