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Amir v Revenue and Customs (LATE APPEAL - application to make a late appeal against a post-clearance demand note)   flag 

[2024] UKFTT 589
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
4th July, 2024

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s7
Finance Act 1994 s16, s39

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
BPP Holdings v Revenue and Customs Commissioners [2017] SC 55 United Kingdom - Scotland circa 2017 flag 3
Denton v TH White Ltd [2014] EWCA Civ 906; [2014] 1 WLR 3926; [2014] 4 Costs LR 752 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Jul 2014 BAILII flag 697
Global Torch Ltd v Apex Global Management Ltd (No 2) [2014] UKSC 64; [2014] AC 1260; [2015] 2 All ER 206; [2014] 1 WLR 4495 United Kingdom Supreme Court United Kingdom 26 Nov 2014 BAILII flag 126
HMRC v Katib [2019] UKUT 189 United Kingdom Upper Tribunal United Kingdom 19 Jun 2019 BAILII flag 83
HMRC v Websons (8) Ltd [2020] UKUT 154 United Kingdom Upper Tribunal United Kingdom 12 May 2020 BAILII flag 10
Martland v HMRC [2018] UKUT 178 United Kingdom Upper Tribunal United Kingdom 1 Jun 2018 BAILII flag 301
R (Hysaj) v Secretary of State for the Home Department [2014] EWCA Civ 1633; [2015] 1 WLR 2472 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Dec 2014 BAILII flag 198
Romasave (Property Services) Ltd v HMRC [2015] UKUT 254 United Kingdom Upper Tribunal United Kingdom 27 May 2015 BAILII flag 163
SS (Congo) [2015] EWCA Civ 387; [2016] 1 All ER 706; [2015] All ER (D) 210; [2015] Imm AR 1036 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Apr 2015 BAILII flag 642
Subway London Ltd v Revenue & Customs (PROCEDURE : appeal had been struck out under terms of an Unless Order) [2019] UKFTT 579 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2019 BAILII flag 1

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