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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Customs and Excise Commissioners v Pegasus Birds Ltd | [2004] EWCA Civ 1015 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 27 Jul 2004 | BAILII |
|
 104 |
| Khan v Revenue and Customs | [2006] EWCA Civ 89 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 23 Feb 2006 | BAILII |
|
35 |
| Fio s Cash and Carry Ltd v HMRC | [2017] UKFTT 346 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Apr 2017 | BAILII |
|
6 |
| Dale Global Ltd v HMRC | [2018] UKFTT 363 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Jun 2018 | BAILII |
|
5 |
| Awards Drinks v HMRC | [2021] EWCA Civ 1235 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 6 Aug 2021 | BAILII |
|
4 |
|   | [2003] EWHC 2552 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 7 Nov 2003 | BAILII |
|
4 |
| Vadamalay v HMRC | [2019] UKFTT 241 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Apr 2019 | BAILII |
|
3 |
| Park LLP v HMRC | [2017] UKFTT 217 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Mar 2017 | BAILII |
|
3 |
| Momin & Others v HMRC | [2007] EWHC 1400 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 15 Jun 2007 | BAILII |
|
3 |
| Ecko Ltd (t/a Subway) v Revenue & Customs (PROCEDURE - application for further and better particulars) | [2019] UKFTT 715 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Dec 2019 | BAILII |
|
2 |
| Ahmad v HMRC | [2019] UKFTT 682 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Nov 2019 | BAILII |
|
2 |
| Carr v Revenue and Customs | [2017] UKFTT 863 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Dec 2017 | BAILII |
|
2 |
| Ernest O Bustard | [2015] UKFTT 546 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Oct 2015 | BAILII |
|
2 |
| Palminder v Revenue & Customs (Income tax : failure to declare income) | [2020] UKFTT 225 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 May 2020 | BAILII |
|
1 |
| Ansar Ali t/a Indian Voojan v HMRC | [2020] UKFTT 70 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Feb 2020 | BAILII |
|
1 |
| Award Drinks Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) | [2018] UKFTT 632 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Oct 2018 | BAILII |
|
1 |
| Morrella Ltd v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) | [2017] UKFTT 13 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Dec 2016 | BAILII |
|
1 |
| John Chu v HMRC | [2016] UKFTT 665 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Sep 2016 | BAILII |
|
1 |
| Anik v Revenue and Customs (Income Tax/Corporation Tax : Profits) | [2016] UKFTT 395 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jun 2016 | BAILII |
|
1 |
| Grand UK Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) | [2016] UKFTT 138 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Feb 2016 | BAILII |
|
1 |
| Matthew Hodges v HMRC | [2015] UKFTT 227 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 May 2015 | BAILII |
|
1 |
| Hussein v Revenue & Customs | [2014] UKFTT 307 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Mar 2014 | BAILII |
|
1 |
| HM Revenue & Customs v Rogers |
[2009] EWHC 3433 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 12 Nov 2009 | BAILII |
|
1 |
| Rahman (t/a The Viceroy Indian Restaurant) v Revenue & Customs | [2009] UKFTT 244 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Sep 2009 | BAILII |
|
1 |
| Good Choice 2016 Ltd v Revenue and Customs (VAT - suppression of purchases, inferred suppression of sales - presumption of continuity) | [2024] UKFTT 544 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Jun 2024 | BAILII |
|
|
| Hague v Revenue And Customs (INCOME TAX & CAPITAL GAINS TAX - meaning of 'discover') | [2024] UKFTT 139 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Feb 2024 | BAILII |
|
|
| New Claire Wine Ltd v Revenue And Customs (VAT and CORPORATION TAX - admissibility of documents derived from a server as evidence) | [2024] UKFTT 14 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Jan 2024 | BAILII |
|
|
| MALONE v Revenue & Customs (AT and CORPORATION TAX - personal liability notices- whether deliberate inaccuracies - yes - appeal dismissed) | [2023] UKFTT 98 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Feb 2023 | BAILII |
|
|
| Ali v Rother District Council | [2022] UKFTT 313 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Sep 2022 | BAILII |
|
|
| Quality Convenience Store Ltd v Revenue And Customs (VAT and Corporation Tax - HMRC assessments to both based on their view that the appellant had supressed) | [2022] UKFTT 207 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Jun 2022 | BAILII |
|
|
| STARZ TRADERS Ltd v Revenue & Customs (VAT - appeal against assessments based on allegedly unexplained deposits in a bank account) | [2022] UKFTT 89 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Mar 2022 | BAILII |
|
|
| Mohammed Shariff v Revenue & Customs (Income tax - best judgment assessments) | [2021] UKFTT 256 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Jul 2021 | BAILII |
|
|
| Upadrasta v Revenue & Customs (INCOME Tax - Discovery assessment) | [2021] UKFTT 213 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Jun 2021 | BAILII |
|
|
| Contractor v Revenue & Customs (INCOME TAX - discovery assessment - tax avoidance scheme) | [2021] UKFTT 54 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Feb 2021 | BAILII |
|
|
| Nasir v Revenue & Customs (application for late appeal - | [2020] UKFTT 455 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Nov 2020 | BAILII |
|
|
| Planet Double Glazing Ltd v Revenue & Customs (PAYE and NICs payable by employer) | [2020] UKFTT 280 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Jun 2020 | BAILII |
|
|
| Exotic Spice (Sportborough) Ltd v Revenue & Customs (CORPORATION TAX AND VALUE ADDED TAX - assessments) | [2019] UKFTT 661 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Oct 2019 | BAILII |
|
|
| In Tandem Resources Ltd v Revenue & Customs (VAT-best judgment assessments-supply of labour) | [2019] UKFTT 615 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Oct 2019 | BAILII |
|
|
| Ho v Revenue & Customs (INCOME TAX - self-assessment) | [2019] UKFTT 343 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 May 2019 | BAILII |
|
|
| Sage v Revenue & Customs (CAPITAL GAINS TAX-liability on sale of house-consideration) | [2019] UKFTT 346 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 May 2019 | BAILII |
|
|
| Edgell v Revenue & Customs (VAT - REGISTRATION : Late) | [2018] UKFTT 710 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Dec 2018 | BAILII |
|
|
| Award Drinks Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) | [2018] UKFTT 570 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Oct 2018 | BAILII |
|
|
| Vela v Revenue & Customs (PROCEDURE : Other) | [2018] UKFTT 554 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Sep 2018 | BAILII |
|
|
| Aslam v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs) | [2017] UKFTT 860 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Dec 2017 | BAILII |
|
|
| La Belle Vie Ltd v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) | [2017] UKFTT 433 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 May 2017 | BAILII |
|
|
| Bell v Revenue & Customs (INCOME TAX - HMRC alleging undeclared trading income) | [2016] UKFTT 785 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Nov 2016 | BAILII |
|
|
| Whitfield v Revenue and Customs (VAT - ASSESSMENTS : Best judgment : Rev 1) | [2016] UKFTT 685 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Oct 2016 | BAILII |
|
|
| Khan (t/a Cafe Aroma) v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) | [2016] UKFTT 639 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Sep 2016 | BAILII |
|
|
| England v HMRC | [2016] UKFTT 627 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Sep 2016 | BAILII |
|
|
| Loughshore Autos Ltd v Revenue and Customs (Excise Duty Hydrocarbon Oil - (See also Excise Restoration of Vehicle) : Assessment) | [2016] UKFTT 629 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Sep 2016 | BAILII |
|
|
| Enfield Tandoori Ltd v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) | [2016] UKFTT 336 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 May 2016 | BAILII |
|
|
| Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal) | [2016] UKFTT 311 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 May 2016 | BAILII |
|
|
| Wholesale Clearance UK Ltd v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) | [2016] UKFTT 252 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Apr 2016 | BAILII |
|
|
| Bircham v Revenue & Customs (VAT - Assessments) | [2015] UKFTT 293 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Jun 2015 | BAILII |
|
|
| M & R Marble Ltd v Revenue & Customs | [2015] UKFTT 183 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Apr 2015 | BAILII |
|
|
| EMS (Independent Accident Management Services) Ltd v Revenue & Customs | [2014] UKFTT 891 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Sep 2014 | BAILII |
|
|
| Raymond Brown v Revenue & Customs | [2014] UKFTT 302 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Mar 2014 | BAILII |
|
|
| Catherine Leslie Davison v Revenue & Customs | [2013] UKFTT 743 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Dec 2013 | BAILII |
|
|
| Royal British Legion (Llandough & Leckwith) Club Ltd v Revenue & Customs | [2013] UKFTT 393 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Jul 2013 | BAILII |
|
|
| Farhana Weerasinghe v Revenue & Customs | [2013] UKFTT 144 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Feb 2013 | BAILII |
|
|
| Azadul Hussain Chowdhury v Revenue & Customs | [2012] UKFTT 630 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Oct 2012 | BAILII |
|
|
| Seacourt Developments Ltd v Revenue & Customs | [2012] UKFTT 522 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Aug 2012 | BAILII |
|
|
| Gary Kay v Revenue & Customs | [2012] UKFTT 255 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Apr 2012 | BAILII |
|
|
| Robert John Vaughan v Revenue & Customs | [2012] UKFTT 195 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Mar 2012 | BAILII |
|
|
| David Stanley v Revenue & Customs | [2011] UKFTT 169 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Mar 2011 | BAILII |
|
|
| Mr A Ouerradi v The Commissioners for Revenue & Customs | [2009] UKFTT 339 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Dec 2009 | BAILII |
|
|
| Ors v Revenue & Customs | [2009] UKFTT 90 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 May 2009 | BAILII |
|
|
| Ferriby Construction (UK) Ltd v Revenue & Customs | [2007] UKSPC SPC00635 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 6 Sep 2007 | BAILII |
|
|
| Bikeworld Ltd v The Director-General of the Mauritius Revenue Authority (Mauritius) | [2007] UKPC 5 | Privy Council | Mauritius | 23 Jan 2007 | BAILII |
|
|
| Kerry Logistics (UK) Ltd Herbert Watson Freight Services Ltd v Revenue & Customs | [2006] UKVAT(Excise) E00994 | VAT & Duties Tribunals | United Kingdom | 3 Oct 2006 | BAILII |
|
|
| Legislation Name | Provision |
| Income Tax Act (Cth) | |
| Finance Act 1972 | s31, s83, s89 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| David Stanley v Revenue & Customs | [2011] UKFTT 169 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Mar 2011 | BAILII |
|
|
| Mr A Ouerradi v The Commissioners for Revenue & Customs | [2009] UKFTT 339 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Dec 2009 | BAILII |
|
|
| Ors v Revenue & Customs | [2009] UKFTT 90 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 May 2009 | BAILII |
|
|
| Ferriby Construction (UK) Ltd v Revenue & Customs | [2007] UKSPC SPC00635 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 6 Sep 2007 | BAILII |
|
|
| Bikeworld Ltd v The Director-General of the Mauritius Revenue Authority (Mauritius) | [2007] UKPC 5 | Privy Council | Mauritius | 23 Jan 2007 | BAILII |
|
|
| Kerry Logistics (UK) Ltd Herbert Watson Freight Services Ltd v Revenue & Customs | [2006] UKVAT(Excise) E00994 | VAT & Duties Tribunals | United Kingdom | 3 Oct 2006 | BAILII |
|
|