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Wong Yau Lam and Sau Yau Lam (t/a Sunlight Takeaway) v HMRC 4

[2016] UKFTT 659

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

23rd September, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Beadle v Revenue & Customs	[2017] UKFTT 829	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Nov 2017	BAILII		3
R (Amrolia) v Revenue and Customs Commissioners	[2020] EWCA Civ 488; [2020] 1 WLR 4058	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Apr 2020	BAILII		2
Sharif v Revenue & Customs (Income Tax, Class 4 National Insurance Contributions & Student Loan Repayments)	[2019] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2019	BAILII		1
Ropelewska-Kaniewska v Revenue and Customs (PROCEDURE-application for closure notices)	[2021] UKFTT 125	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2021	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1998	s29, s50, s95

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Rotberg v R & C Comrs	[2014] UKFTT 657	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2014	BAILII		16
Beadle v Revenue & Customs	[2017] UKFTT 829	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Nov 2017	BAILII		3
R (Amrolia) v Revenue and Customs Commissioners	[2020] EWCA Civ 488; [2020] 1 WLR 4058	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Apr 2020	BAILII		2
Newell	[2013] UKFTT 742	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Dec 2013	BAILII		2
Wong Yau Lam v Revenue & Customs	[2012] UKFTT 118	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2012	BAILII		2
Bookey v Edwards Estates Ltd	55 Tax Cas 486		United Kingdom	circa 2020			2
Sharif v Revenue & Customs (Income Tax, Class 4 National Insurance Contributions & Student Loan Repayments)	[2019] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2019	BAILII		1
Easinghall v HMRC	[2016] UKUT 0105	United Kingdom Upper Tribunal	United Kingdom	circa 2016	BAILII		1
Ropelewska-Kaniewska v Revenue and Customs (PROCEDURE-application for closure notices)	[2021] UKFTT 125	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2021	BAILII

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