|
Abbey Forwarding Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Time to appeal)
|
[2017] UKFTT 228
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
14 Mar 2017
|
BAILII
|
|
|
|
Abdallah El-Lamaa v HMRC
|
[2016] UKFTT 715
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Oct 2016
|
BAILII
|
|
1
|
|
Adair v Revenue & Customs (applications for permission for late notification of appeal - reliance on advisers)
|
[2021] UKFTT 66
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Mar 2021
|
BAILII
|
|
|
|
AGM (Riverside) Ltd v Revenue and Customs (PROCEDURE : Other)
|
[2016] UKFTT 815
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Dec 2016
|
BAILII
|
|
|
|
Ahmad v Revenue and Customs (PROCEDURE : Other)
|
[2017] UKFTT 755
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Oct 2017
|
BAILII
|
|
|
|
Amir v Revenue and Customs (LATE APPEAL - application to make a late appeal against a post-clearance demand note)
|
[2024] UKFTT 589
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Jul 2024
|
BAILII
|
|
|
|
Anderson Security Services Ltd and Zafar Ali Khan v Revenue & Customs (PROCEDURE VAT whether Tribunal should give permission for appeals to be made late)
|
[2019] UKFTT 422
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Jun 2019
|
BAILII
|
|
|
|
Andrew Green v HMRC
|
[2016] UKFTT 421
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Jun 2016
|
BAILII
|
|
2
|
|
Angel Beauty Parlour Ltd v Revenue & Customs (PROCEDURE : Other)
|
[2019] UKFTT 247
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Apr 2019
|
BAILII
|
|
|
|
Angel v Revenue & Customs (INCOME TAX - application for permission to appeal out of time)
|
[2020] UKFTT 345
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Aug 2020
|
BAILII
|
|
|
|
ANTE MIKALIC v Revenue & Customs (EXCISE DUTY - procedure - application to admit late appeal - appeal against refusal to restore vehicle - Appellant in Croatia - evidence of positive Covid test provided to demonstrate ill health as reason for delay)
|
[2023] UKFTT 377
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Apr 2023
|
BAILII
|
|
|
|
Askew v Revenue & Customs (PROCEDURE : Other)
|
[2018] UKFTT 654
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
6 Nov 2018
|
BAILII
|
|
|
|
Ayres v Revenue & Customs (Income Tax/Corporation Tax : Appeal)
|
[2019] UKFTT 471
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Jul 2019
|
BAILII
|
|
|
|
Bahanda v Revenue & Customs (Income tax application for admission of late appeal)
|
[2016] UKFTT 761
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Nov 2016
|
BAILII
|
|
|
|
Baig (t/a Zara Trading Co) v Revenue & Customs (VAT - APPEALS : Entertainment of appeal)
|
[2019] UKFTT 127
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Feb 2019
|
BAILII
|
|
|
|
Bassi v Revenue & Customs (IINCOME TAX penalties)
|
[2019] UKFTT 285
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 May 2019
|
BAILII
|
|
|
|
Bilkus & Boyle Solicitors v HMRC
|
[2018] UKFTT 571
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Oct 2018
|
BAILII
|
|
1
|
|
Bodman v Revenue & Customs (Income Tax/Corporation Tax : Appeal)
|
[2019] UKFTT 225
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Apr 2019
|
BAILII
|
|
|
|
Bradish v Revenue & Customs (INCOME TAX - Penalty for late filing)
|
[2020] UKFTT 324
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Aug 2020
|
BAILII
|
|
|
|
Brearley v Revenue & Customs (Penalties for Late Filing and Late Payment)
|
[2021] UKFTT 90
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
31 Mar 2021
|
BAILII
|
|
|
|
Brown v Revenue & Customs (PROCEDURE : Income tax - late appeal)
|
[2019] UKFTT 476
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Jul 2019
|
BAILII
|
|
|
|
Buck v Revenue & Customs (PROCEDURE - Late appeals - Martland and Katib considered)
|
[2022] UKFTT 354
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Sep 2022
|
BAILII
|
|
|
|
Butler v Revenue & Customs (CGT - Discovery Assessment - penalties) (Rev 1)
|
[2020] UKFTT 395
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Oct 2020
|
BAILII
|
|
|
|
Caesar v Revenue and Customs (Income Tax/Corporation Tax : Appeal)
|
[2016] UKFTT 840
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Dec 2016
|
BAILII
|
|
|
|
Carr v Revenue and Customs
|
[2017] UKFTT 863
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Dec 2017
|
BAILII
|
|
2
|
|
Castle v Revenue & Customs (Income Tax/Corporation Tax : Appeal)
|
[2018] UKFTT 526
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Aug 2018
|
BAILII
|
|
|
|
Cerchez v Revenue & Customs (PROCEDURE - application for permission to make a late appeal)
|
[2020] UKFTT 452
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
6 Nov 2020
|
BAILII
|
|
|
|
Chaney v Revenue & Customs (INCOME TAX - Penalties)
|
[2020] UKFTT 32
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Jan 2020
|
BAILII
|
|
|
|
Chawdery v HMRC
|
[2016] UKFTT 637
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Sep 2016
|
BAILII
|
|
1
|
|
Choblet v Revenue & Customs (Income Tax/Corporation Tax : Appeal)
|
[2018] UKFTT 646
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Nov 2018
|
BAILII
|
|
|
|
City Plant Ltd v Revenue And Customs (Landfill Tax - application for permission to appeal out of time)
|
[2023] UKFTT 414
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 May 2023
|
BAILII
|
|
|
|
Clarke v Revenue & Customs (INCOME TAX - late appeal to HMRC)
|
[2019] UKFTT 580
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Sep 2019
|
BAILII
|
|
|
|
Clarke v Revenue and Customs (PROCEDURE : Other)
|
[2018] UKFTT 123
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Mar 2018
|
BAILII
|
|
|
|
Clipper Group Holdings Ltd v Commissioners for HM Revenue & Customs
|
[2016] UKFTT 712
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Oct 2016
|
BAILII
|
|
1
|
|
Cooper v Revenue & Customs (Income Tax/Corporation Tax : Appeal)
|
[2019] UKFTT 7
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Jan 2019
|
BAILII
|
|
|
|
Country Foods (Swanage) Ltd v Revenue & Customs (INCOME TAX - penalties for late filing)
|
[2019] UKFTT 457
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jul 2019
|
BAILII
|
|
|
|
Crawford v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)
|
[2019] UKFTT 29
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Jan 2019
|
BAILII
|
|
|
|
Cummine v Revenue & Customs (application for permission for late notification of appeal - reliance on advisers)
|
[2021] UKFTT 67
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Mar 2021
|
BAILII
|
|
|
|
Currie v Revenue and Customs (PROCEDURE : Other)
|
[2017] UKFTT 539
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Jul 2017
|
BAILII
|
|
|
|
Dalchini Spice Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)
|
[2019] UKFTT 665
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Nov 2019
|
BAILII
|
|
|
|
Danger Money Records Ltd v Revenue and Customs (VAT - APPEALS : Extension of time)
|
[2016] UKFTT 741
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Nov 2016
|
BAILII
|
|
|
|
Dangov v Revenue and Customs (PROCEDURE : Other)
|
[2017] UKFTT 734
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Oct 2017
|
BAILII
|
|
|
|
DARREN JORDAN v Revenue & Customs (PROCEDURE - application for permission for late appeal against the HMRC decision to refuse to consider an appeal against a discovery assessment made under section 29 Taxes Management Act 1970 for chargeability to the High Income Child Benefit Charge)
|
[2022] UKFTT 12
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Dec 2021
|
BAILII
|
|
|
|
Davidson v Revenue & Customs (Income Tax/Corporation Tax : Other)
|
[2017] UKFTT 506
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Jun 2017
|
BAILII
|
|
|
|
Devereaux v Revenue & Customs (INCOME TAX - Permission to appeal out of time)
|
[2020] UKFTT 376
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Sep 2020
|
BAILII
|
|
|
|
Discount Kitchens & Bathrooms Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)
|
[2018] UKFTT 508
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
23 Aug 2018
|
BAILII
|
|
|
|
Drinks Stop Cash & Carry v HMRC
|
[2016] UKFTT 730
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Oct 2016
|
BAILII
|
|
2
|
|
Ejeta v Revenue & Customs (Income Tax/Corporation Tax : Appeal)
|
[2019] UKFTT 432
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Jul 2019
|
BAILII
|
|
|
|
Elder v Revenue & Customs (PROCEDURE : Other)
|
[2018] UKFTT 364
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Jul 2018
|
BAILII
|
|
|
|
Fameface Import Ltd v Revenue & Customs (PROCEDURE : Other)
|
[2018] UKFTT 565
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Sep 2018
|
BAILII
|
|
|
|
Field Opportunities Ltd v Revenue And Customs (VALUE ADDED TAX denial of relief for input tax)
|
[2019] UKFTT 0531
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Aug 2019
|
BAILII
|
|
|
|
Fiorini v Revenue & Customs (VAT - APPEALS : Entertainment of appeal)
|
[2018] UKFTT 742
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Dec 2018
|
BAILII
|
|
|
|
Flash Film Transport Ltd v HMRC
|
[2019] UKFTT 4
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Jan 2019
|
BAILII
|
|
4
|
|
Gabay v Revenue and Customs (Income Tax/Corporation Tax : Penalty)
|
[2018] UKFTT 23
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Jan 2018
|
BAILII
|
|
|
|
Galldris LLP v Revenue & Customs (APPLICATION - rule 8 debarring of HMRC - rule 5(3) extension of time in which to serve a statement of case)
|
[2021] UKFTT 331
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Sep 2021
|
BAILII
|
|
|
|
George and Dragon (Aysgarth) Ltd v Revenue and Customs (PROCEDURE : Other)
|
[2017] UKFTT 461
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Jun 2017
|
BAILII
|
|
|
|
Glover and Harvey Glover v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling)
|
[2019] UKFTT 426
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Jul 2019
|
BAILII
|
|
|
|
GOLDEN GROVE TRUST v Revenue & Customs (VAT - application for permission to make late appeal - whether an earlier Notice of Appeal had been posted to the Tribunal)
|
[2023] UKFTT 27
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Jan 2023
|
BAILII
|
|
|
|
Goldshine Trade Ltd v The Commissioners for Her Majesty s Revenue and Customs
|
[2018] UKFTT 601
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Oct 2018
|
BAILII
|
|
2
|
|
GUERLAIN-DESAI v Revenue & Customs (PROCEDURE - Relief from sanctions - Application for an extension of time to file Statement of Case by HMRC - Martland applied)
|
[2024] UKFTT 117
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Feb 2024
|
BAILII
|
|
|
|
Gulamhussein v Revenue & Customs (PROCEDURE - application for sist - criminal proceedings - refused)
|
[2019] UKFTT 261
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Apr 2019
|
BAILII
|
|
|
|
Gullane Golf Club v Revenue and Customs (VAT - PENALTIES : Other)
|
[2017] UKFTT 179
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Feb 2017
|
BAILII
|
|
|
|
Hall v Revenue and Customs (VAT - APPEALS : Extension of time)
|
[2016] UKFTT 99
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Feb 2016
|
BAILII
|
|
|
|
Hannah Armstrong v HMRC
|
[2018] UKFTT 404
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Jul 2018
|
BAILII
|
|
3
|
|
Heron v Revenue & Customs (PROCEDURE : appeal out of time)
|
[2020] UKFTT 146
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Mar 2020
|
BAILII
|
|
|
|
Hewitt v Revenue & Customs (VAT - APPEALS : Extension of time)
|
[2019] UKFTT 152
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Feb 2019
|
BAILII
|
|
2
|
|
HMRC v Sharya UK Ltd
|
[2019] UKUT 143
|
United Kingdom Upper Tribunal
|
United Kingdom
|
8 May 2019
|
BAILII
|
|
1
|
|
HMRC v Websons (8) Ltd
|
[2020] UKUT 154
|
United Kingdom Upper Tribunal
|
United Kingdom
|
12 May 2020
|
BAILII
|
|
10
|
|
Holy Cow! Ice Cream Co Ltd v Revenue & Customs (VAT - flat rate scheme - application to backdate)
|
[2019] UKFTT 616
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Oct 2019
|
BAILII
|
|
|
|
Homechoice Flooring (Skegness) Ltd v Revenue and Customs (VAT - APPEALS : Extension of time)
|
[2018] UKFTT 113
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Mar 2018
|
BAILII
|
|
|
|
Hussain v Revenue & Customs (PROCEDURE : application for permission to notify a late appeal)
|
[2019] UKFTT 357
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Jun 2019
|
BAILII
|
|
|
|
Hussain v Revenue & Customs (Value Added tax : notice to register)
|
[2020] UKFTT 372
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
21 Sep 2020
|
BAILII
|
|
|
|
Infinity Business Systems Ltd v Revenue & Customs (PROCEDURE : Other)
|
[2021] UKFTT 267
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Jul 2021
|
BAILII
|
|
|
|
Ivan Yanev v Revenue & Customs (VAT - application for permission to make a late appeal)
|
[2019] UKFTT 653
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Oct 2019
|
BAILII
|
|
|
|
Janch Ltd v Revenue And Customs (LATE APPEAL-Martland applied)
|
[2023] UKFTT 990
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Nov 2023
|
BAILII
|
|
|
|
Jason Nicholas James v Revenue And Customs
|
[2023] UKFTT 661
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
31 Jul 2023
|
BAILII
|
|
|
|
Jayfex Ltd v Revenue and Customs (application for reinstatement of appeal following striking out for breach of an unless direction)
|
[2021] UKFTT 112
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Apr 2021
|
BAILII
|
|
|
|
John Lyon School v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other)
|
[2017] UKFTT 721
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Sep 2017
|
BAILII
|
|
|
|
Jones v Revenue and Customs (Income Tax/Corporation Tax : Appeal)
|
[2017] UKFTT 856
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Dec 2017
|
BAILII
|
|
1
|
|
Aitkin
|
[2017] UKFTT 764
|
Judge Anne Scott
|
United Kingdom
|
18 Oct 2017
|
BAILII
|
|
2
|
|
Katib v Revenue and Customs (VAT - PENALTIES : Other)
|
[2017] UKFTT 738
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Oct 2017
|
BAILII
|
|
|
|
Kaur v Revenue & Customs (INCOME TAX/CORPORATION TAX - discovery assessments and penalties : Appeal)
|
[2019] UKFTT 698
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Nov 2019
|
BAILII
|
|
|
|
Kendal Golf Club v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal)
|
[2017] UKFTT 536
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
30 Jun 2017
|
BAILII
|
|
|
|
Khan v Revenue and Customs (Income Tax/Corporation Tax : Appeal)
|
[2017] UKFTT 731
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Oct 2017
|
BAILII
|
|
|
|
Kitson v Revenue and Customs (PROCEDURE : Other)
|
[2018] UKFTT 8
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Jan 2018
|
BAILII
|
|
|
|
Kondratenko v Revenue & Customs (VAT - APPEALS : Extension of time)
|
[2020] UKFTT 294
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Jul 2020
|
BAILII
|
|
|
|
KPF Civil Building & Civil Engineering Ltd v Revenue & Customs (PROCEDURE application to notify appeal out of time)
|
[2018] UKFTT 531
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Sep 2018
|
BAILII
|
|
1
|
|
Lalic v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)
|
[2018] UKFTT 618
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Oct 2018
|
BAILII
|
|
|
|
Leverington v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)
|
[2018] UKFTT 540
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Sep 2018
|
BAILII
|
|
|
|
Lewis v Revenue and Customs (Income Tax/Corporation Tax : Appeal)
|
[2016] UKFTT 737
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Nov 2016
|
BAILII
|
|
|
|
LINCOLN v Revenue & Customs (LATE APPEAL - Martland considered - length of delay is serious and significant)
|
[2023] UKFTT 26
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Nov 2022
|
BAILII
|
|
1
|
|
Lincoln Yurts Ltd v Revenue And Customs (VAT - late appeal)
|
[2020] UKFTT 418
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Oct 2020
|
BAILII
|
|
|
|
Lund (t/a Fanny's Ale House) v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty)
|
[2018] UKFTT 16
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Jan 2018
|
BAILII
|
|
|
|
MacKenzie Ltd v Revenue & Customs (PROCEDURE : application for permission to notify appeal out of time)
|
[2019] UKFTT 739
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
6 Dec 2019
|
BAILII
|
|
|
|
Manguiat v Revenue and Customs (LATE APPEAL - High Income Child Benefit Charge)
|
[2023] UKFTT 312
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
14 Mar 2023
|
BAILII
|
|
|
|
Manowar Hussain v HMRC
|
[2017] UKFTT 77
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Jan 2017
|
BAILII
|
|
2
|
|
MAQSOOD HUSSAIN (t/a NISA LOCAL) v Revenue & Customs (VAT - three Notices of Appeal on same issue)
|
[2023] UKFTT 40
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Jan 2023
|
BAILII
|
|
|
|
MARIE GUERLAIN-DESAI v Revenue & Customs (LATE APPEAL - SDLT appeal - 42 days late - Martland applied - serious and significant delay -
|
[2023] UKFTT 374
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Apr 2023
|
BAILII
|
|
|
|
Martland v HMRC
|
[2018] UKUT 178
|
United Kingdom Upper Tribunal
|
United Kingdom
|
1 Jun 2018
|
BAILII
|
|
301 
|
|
McDonald v Revenue & Customs (Income Tax/Corporation Tax : Penalty)
|
[2018] UKFTT 743
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Dec 2018
|
BAILII
|
|
|
|
McLaren v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)
|
[2016] UKFTT 742
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Nov 2016
|
BAILII
|
|
|
|
McLetchie v Revenue & Customs (Income Tax/Corporation Tax : Appeal)
|
[2019] UKFTT 74
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Feb 2019
|
BAILII
|
|
|
|
McNaughton v Revenue & Customs (INCOME TAX - Permission to make a late appeal)
|
[2020] UKFTT 332
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
14 Aug 2020
|
BAILII
|
|
|
|
Miah v Revenue And Customs (INCOME TAX - two issues in dispute - one issue already settled by agreement)
|
[2022] UKFTT 228
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Jul 2022
|
BAILII
|
|
|
|
Mitchell v Commissioners for HMRC
|
[2022] UKFTT 273
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Aug 2022
|
BAILII
|
|
|
|
Moore v HMRC
|
[2022] UKFTT 411
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Sep 2022
|
BAILII
|
|
2
|
|
Mr Baba Musah v Revenue & Customs (Income Tax/Corporation Tax : Appeal)
|
[2017] UKFTT 316
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Apr 2017
|
BAILII
|
|
|
|
MR GERARD MCVEIGH v Revenue & Customs (LATE APPEAL - Martland considered)
|
[2022] UKFTT 30
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Jan 2022
|
BAILII
|
|
|
|
MR IAN JONES v Revenue & Customs (LATE APPEAL - Martland considered)
|
[2022] UKFTT 19
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Jan 2022
|
BAILII
|
|
|
|
MR Tibor Janos Mozer v Revenue & Customs (Procedure : Other)
|
[2021] UKFTT 475
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Dec 2021
|
BAILII
|
|
|
|
Murgasanu v Revenue & Customs (INCOME TAX - permission to make late appeal)
|
[2020] UKFTT 401
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Oct 2020
|
BAILII
|
|
|
|
Murphy v Revenue & Customs (Income Tax/Corporation Tax : Appeal)
|
[2019] UKFTT 239
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Apr 2019
|
BAILII
|
|
|
|
Myler v Revenue and Customs (PROCEDURE : Other)
|
[2017] UKFTT 600
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Aug 2017
|
BAILII
|
|
|
|
Oguntade v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal)
|
[2018] UKFTT 747
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Dec 2018
|
BAILII
|
|
|
|
Ogunyemi v Revenue & Customs (INCOME TAX - penalties for late filing)
|
[2020] UKFTT 398
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Oct 2020
|
BAILII
|
|
|
|
Ormandi v Revenue & Customs (CAPITAL GAINS TAX - entrepreneurs' relief)
|
[2019] UKFTT 667
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Nov 2019
|
BAILII
|
|
1
|
|
Osman v HMRC
|
[2016] UKFTT 534
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Aug 2016
|
BAILII
|
|
3
|
|
Owen v Revenue & Customs (Income Tax/Corporation Tax : Penalty)
|
[2020] UKFTT 213
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
6 May 2020
|
BAILII
|
|
|
|
Patel v Revenue & Customs (PROCEDURE income tax assessments and penalty assessments)
|
[2016] UKFTT 760
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
14 Nov 2016
|
BAILII
|
|
|
|
Patrick Mackin v HMRC
|
[2018] UKFTT 110
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Mar 2018
|
BAILII
|
|
2
|
|
Patrick v Her Majesty's Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) (Rev 1)
|
[2015] UKFTT 508
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Oct 2015
|
BAILII
|
|
|
|
Pervez v Revenue & Customs (INCOME TAX - Permission to appeal out of time)
|
[2020] UKFTT 377
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Sep 2020
|
BAILII
|
|
|
|
Phillips v Revenue & Customs (reinstatement application following withdrawal)
|
[2021] UKFTT 45
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Feb 2021
|
BAILII
|
|
|
|
Potts v Revenue & Customs (VAT - REGISTRATION : Liability for)
|
[2019] UKFTT 229
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Apr 2019
|
BAILII
|
|
|
|
Quadragina Ltd and Charles Horder v Revenue & Customs (LATE APPEAL - notices to require security for PAYE and NIC)
|
[2019] UKFTT 639
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
21 Oct 2019
|
BAILII
|
|
1
|
|
Ray v Revenue And Customs (application to make late appeal against APN penalties - Martland applied - application refused)
|
[2024] UKFTT 141
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Jan 2024
|
BAILII
|
|
|
|
Raymond Harvey v HMRC
|
[2016] UKFTT 597
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Aug 2016
|
BAILII
|
|
3
|
|
Rees v Revenue & Customs (INCOME TAX - late notices of appeal)
|
[2016] UKFTT 784
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Nov 2016
|
BAILII
|
|
|
|
Reid v Revenue and Customs (PROCEDURE : Other)
|
[2018] UKFTT 178
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
6 Apr 2018
|
BAILII
|
|
|
|
RICHARD STUART GEORGE v Revenue & Customs (VAT - Personal Liability Notice following MTIC assessment)
|
[2021] UKFTT 444
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Nov 2021
|
BAILII
|
|
|
|
Rose v Revenue & Customs (PROCEDURE : Income tax)
|
[2019] UKFTT 308
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 May 2019
|
BAILII
|
|
|
|
Russell v Revenue & Customs (PROCEDURE : INCOME TAX - late appeal to HMRC)
|
[2019] UKFTT 493
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
30 Jul 2019
|
BAILII
|
|
|
|
Ryden Contractors Ltd v Revenue & Customs (CT - Tax return - late filing penalties - injury of sole director)
|
[2020] UKFTT 462
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Nov 2020
|
BAILII
|
|
|
|
Safina London Ltd v Revenue & Customs (EXCISE DUTY APPEALS : Time to appeal)
|
[2018] UKFTT 374
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Jul 2018
|
BAILII
|
|
1
|
|
SAMIRAH PATEL v Revenue & Customs (CAPITAL GAINS TAX - permission to appeal out of time)
|
[2022] UKFTT 78
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Feb 2022
|
BAILII
|
|
|
|
SEP Properties Ltd v Revenue & Customs (PROCEDURE : Other)
|
[2018] UKFTT 761
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Dec 2018
|
BAILII
|
|
|
|
Sharya UK Ltd v Revenue and Customs (CUSTOMS DUTY : Other)
|
[2018] UKFTT 72
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Feb 2018
|
BAILII
|
|
|
|
Shaw v Revenue & Customs (INCOME TAX : late appeal permission applications)
|
[2018] UKFTT 438
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Jul 2018
|
BAILII
|
|
|
|
Sikander Hayat, Matloob Hussain
|
[2015] UKFTT 471
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Sep 2015
|
BAILII
|
|
1
|
|
Singh v Revenue and Customs (Income Tax/Corporation Tax : Appeal)
|
[2017] UKFTT 154
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Feb 2017
|
BAILII
|
|
|
|
Singh v Revenue and Customs (VAT - APPEALS : Extension of time)
|
[2016] UKFTT 184
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Mar 2016
|
BAILII
|
|
1
|
|
Smith v Revenue & Customs (INHERITANCE TAX - statutory time limit)
|
[2019] UKFTT 640
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Oct 2019
|
BAILII
|
|
|
|
Snapcrest Ltd v Revenue & Customs (VALUE ADDED TAX - permission to make a late appeal)
|
[2020] UKFTT 320
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Aug 2020
|
BAILII
|
|
|
|
SNAR Associates Ltd v Revenue & Customs (VAT Registration)
|
[2016] UKFTT 763
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Nov 2016
|
BAILII
|
|
|
|
Solvkjaer v Revenue & Customs (NCOME TAX - individual tax return - late filing penalties)
|
[2020] UKFTT 458
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Nov 2020
|
BAILII
|
|
|
|
Sood v Revenue & Customs (PROCEDURE - Income tax - application for permission to give late notice of appeals to HMRC)
|
[2019] UKFTT 368
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Jun 2019
|
BAILII
|
|
|
|
Spring Capital Ltd v Revenue and Customs (includes 2nd application) (PROCEDURE : recusal application)
|
[2018] UKFTT 250
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 May 2018
|
BAILII
|
|
|
|
StaysureCoUK Ltd v Revenue And Customs (VAT - insurance intermediary exemption - whether services supplied by associated Co were within that exemption)
|
[2022] UKFTT 134
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
21 Apr 2022
|
BAILII
|
|
|
|
Stayton v HMRC
|
[2016] UKFTT 345
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 May 2016
|
BAILII
|
|
1
|
|
Stayton v Revenue and Customs (PROCEDURE : Other)
|
[2016] UKFTT 251
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
6 Apr 2016
|
BAILII
|
|
|
|
Talati v Revenue & Customs (PROCEDURE - personal liability notices)
|
[2021] UKFTT 363
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Oct 2021
|
BAILII
|
|
|
|
Thompson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)
|
[2020] UKFTT 309
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Jul 2020
|
BAILII
|
|
|
|
Turner v Revenue & Customs (INCOME TAX - Penalties for late filing)
|
[2019] UKFTT 325
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
23 May 2019
|
BAILII
|
|
|
|
Tweddle v Revenue & Customs (PROCEDURE applications for permission to notify late appeals)
|
[2018] UKFTT 379
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Jun 2018
|
BAILII
|
|
|
|
UKinbound
|
[2016] UKFTT 414
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
14 Jun 2016
|
BAILII
|
|
1
|
|
Vekaria v Revenue and Customs (PROCEDURE - application for late appeal of tax assessments - was there a valid timeous appeal - no)
|
[2023] UKFTT 288
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Mar 2023
|
BAILII
|
|
|
|
Wajid v Revenue and Customs (Income Tax/Corporation Tax : Appeal)
|
[2018] UKFTT 11
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Jan 2018
|
BAILII
|
|
|
|
WARDROP v Revenue & Customs (PROCEDURE - late appeal - Martland considered - length of delay)
|
[2024] UKFTT 178
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Feb 2024
|
BAILII
|
|
|
|
Witton v Revenue and Customs (PROCEDURE - application to bar HMRC)
|
[2024] UKFTT 489
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 May 2024
|
BAILII
|
|
|
|
Yazdi v Revenue & Customs (PROCEDURE : Other)
|
[2018] UKFTT 545
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Sep 2018
|
BAILII
|
|
|
|
Zaiceva v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)
|
[2020] UKFTT 310
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Jul 2020
|
BAILII
|
|
|
|
Zhang v Revenue & Customs (application for permission to appeal - appeal to HMRC out of time)
|
[2020] UKFTT 425
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Oct 2020
|
BAILII
|
|
|
|
Zuffar v Revenue & Customs (INCOME TAX - penalties for late filing)
|
[2020] UKFTT 397
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Oct 2020
|
BAILII
|
|
|
