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Lakeland v Revenue And Customs (INCOME TAX - High Income Child Benefit Charge)

[2023] UKFTT 978

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

United Kingdom

16th November, 2023

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216
William Archer v HMRC	[2023] EWCA Civ 626	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Jun 2023	BAILII		10
HMRC v Jason Wilkes	[2020] UKUT 150; [2021] RVR 21	United Kingdom Upper Tribunal	United Kingdom	6 May 2020	BAILII		9
Mark Goodall v HMRC	[2023] UKFTT 18	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Dec 2022	BAILII		8
Leigh Jacques v HMRC	[2020] UKFTT 331	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Aug 2020	BAILII		8
Naila Hussain	[2023] UKFTT 545	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jun 2023	BAILII		7

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