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Exclusive Promotions Ltd v Commissioners for His Majesty's Revenue and Customs   flag 

[2023] UKUT 269
United Kingdom Upper Tribunal
United Kingdom
9th November, 2023

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Barrett v HMRC [2015] UKFTT 329 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jul 2015 BAILII flag 67
Beadle v HMRC [2020] EWCA Civ 562; [2021] 1 All ER 237 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Apr 2020 BAILII flag 15
Birkett v HMRC [2017] UKUT 89 United Kingdom Upper Tribunal United Kingdom 2 Mar 2017 BAILII flag 44
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1132
Exclusive Promotions Ltd v Revenue & Customs (Income Tax and National Insurance - Apns - penalties and surcharges [2022] UKFTT 103 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Mar 2022 BAILII flag 2
R (on the application of Archer) v Revenue and Customs Commissioners [2019] EWCA Civ 1021; [2020] 1 All ER 716; [2019] 1 WLR 6355 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jun 2019 BAILII flag 14
R (Rowe) v Revenue and Customs Commissioners, and R (Vital Nut) v Revenue and Customs Commissioners [2017] EWCA Civ 2105; [2018] 1 WLR 3039 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Dec 2017 BAILII flag 17
Revenue And Customs v A Tax Payer (INCOME TAX - statutory residence test - taxpayer exceeding 45 days in the UK) [2023] UKUT 182 United Kingdom Upper Tribunal United Kingdom 28 Jul 2023 BAILII flag 1
Rowe v HMRC [2015] EWHC 2293 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag 5
Shieling Properties v HMRC [2020] UKUT 175 United Kingdom Upper Tribunal United Kingdom 8 Jun 2020 BAILII flag 4
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 flag 10

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