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Legg v Revenue and Customs (High Income Child Benefit Charge - penalties)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Jason Wilkes	[2021] UKUT 150	United Kingdom Upper Tribunal	United Kingdom	30 Jun 2021	BAILII		18
McDonough v Revenue And Customs (INCOME TAX - High income child benefit charge)	[2020] UKFTT 421	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Oct 2020	BAILII		2
HMRC v Robertson	[2019] UKUT 202	United Kingdom Upper Tribunal	United Kingdom	2 Jul 2019	BAILII		31
HMRC v Katib	[2019] UKUT 189	United Kingdom Upper Tribunal	United Kingdom	19 Jun 2019	BAILII		83
Johnstone v HMRC	[2018] UKFTT 689	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Nov 2018	BAILII		26
Gilbert v HMRC	[2018] UKFTT 437	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Aug 2018	BAILII		5
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Lau v HMRC	[2018] UKFTT 230	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2018	BAILII		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		53
Nonyane	[2017] UKFTT 11	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Dec 2016	BAILII		13
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
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
Parham Builders v HMRC	[2012] UKFTT 315	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2012	BAILII		87
David Collis	[2011] UKFTT 588	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Sep 2011	BAILII		208
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216
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