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Qualapharm   flag  18

[2016] UKFTT 100
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
17th February, 2016

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Bevan v Revenue and Customs (INCOME TAX - property letting income received - failure to notify liability to income tax) [2024] UKFTT 586 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2024 BAILII flag
Echo Construction Ltd v Revenue And Customs (VAT - late payment of VAT - surcharge liability notices sent to principal place of business) [2023] UKFTT 740 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2023 BAILII flag
Vitol Aviation UK Ltd v Revenue & Customs (CORPORATION TAX - application for closure notices) [2021] UKFTT 353 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Sep 2021 BAILII flag
Contract Services (Millenium) Ltd v Revenue & Customs (NICs : whether or not fuel was either not used for private use) [2020] UKFTT 175 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Apr 2020 BAILII flag
Johnstone v HMRC [2018] UKFTT 689 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Nov 2018 BAILII flag 26
Ramsey v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 621 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Oct 2018 BAILII flag
Slocock v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 569 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Oct 2018 BAILII flag
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 flag
Wong v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 286 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2018 BAILII flag
Harrop v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 281 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 May 2018 BAILII flag
Hamilton v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 263 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 May 2018 BAILII flag
Lau v HMRC [2018] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2018 BAILII flag 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 flag 53
Welland v HMRC [2017] UKFTT 870 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Dec 2017 BAILII flag 22
Gold Nuts v The Commissioners for Her Majesty's Revenue and Customs [2017] UKFTT 354 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2017 BAILII flag 6
Gold Nuts Ltd v HMRC [2017] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2017 BAILII flag 10
Nonyane [2017] UKFTT 11 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Dec 2016 BAILII flag 13
Spring Capital Ltd v HMRC [2016] UKFTT 232 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2016 BAILII flag 8

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT)
Data Protection Act
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Revenue & Customs Commissioners v Qualapharm Ltd [2016] UKFTT 0100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2016 BAILII flag 2
Koronkiewicz v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2015] UKFTT 579 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2015 BAILII flag 1
Qualapharm Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2015] UKFTT 479 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Sep 2015 BAILII flag 4
Neil Garrod v Revenue and Customs Commissioners [2015] UKFTT 353 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jul 2015 BAILII flag 3
[2015] Ukftt 0327 [2015] UKFTT 0327 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2015 BAILII flag 1
Clean Car Co Ltd v C & E Commissioners [1991] VATTR 239; [1991] BVC 568 United Kingdom circa 1991 flag 42
National Westminster Bank plc v Morgan [1985] UKHL 2; [1985] AC 686; [1985] 1 All ER 821; [1985] 2 WLR 588; [1985] ANZ Conv R 251 House of Lords United Kingdom 7 Mar 1985 BAILII flag 199

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