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Wong Yau Lam and Sau Yau Lam (t/a Sunlight Takeaway) v HMRC   flag  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
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 flag
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 flag 1
Beadle v Revenue & Customs [2017] UKFTT 829 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Nov 2017 BAILII flag 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 flag 2

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 flag 16
Newell [2013] UKFTT 742 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Dec 2013 BAILII flag 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 flag 2
Dr i Syed v HMRC [2011] UKFTT 315 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 May 2011 BAILII flag 18
T Haythornwaite & Sons v Kelly (HM Inspector of Taxes) (1927) 11 Tax Cas 657 United Kingdom circa 1927 flag 84
Bookey v Edwards Estates Ltd 55 Tax Cas 486 United Kingdom circa 1927 flag 2
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 flag 2
HMRC v Bristol and West PLC [2016] EWCA Civ 397; [2017] 1 WLR 2792 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Apr 2016 BAILII flag 19
Fidex Ltd v Revenue and Customs Commissioners [2016] EWCA Civ 385; [2016] 4 All ER 1063 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Apr 2016 BAILII flag 24

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