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Eastern Power Networks v HMRC 5

[2017] UKFTT 494

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

United Kingdom

13th June, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Henkes v HMRC	[2020] UKFTT 159	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Mar 2020	BAILII		4
Executors of Levy v HMRC	[2019] UKFTT 418	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jun 2019	BAILII		4
Eastern Power Networks v HMRC	[2021] EWCA Civ 283	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Mar 2021	BAILII		2
Perlman v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - whether Tribunal has jurisdiction)	[2021] UKFTT 219	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jun 2021	BAILII		1
Benson v Revenue and Customs (Income Tax/Corporation Tax : Other)	[2017] UKFTT 707	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Sep 2017	BAILII

Legislation Cited

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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
BUPA Insurance Ltd v Revenue And Customs	[2014] UKUT 262	United Kingdom Upper Tribunal	United Kingdom	16 Jun 2014	BAILII		7
Rogers v Merthyr Tydfil CBC	[2006] EWCA Civ 1132	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 2006	BAILII		7
Henkes v HMRC	[2020] UKFTT 159	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Mar 2020	BAILII		4
Executors of Levy v HMRC	[2019] UKFTT 418	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jun 2019	BAILII		4
PML Accounting Ltd v Revenue & Customs	[2015] UKFTT 440	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Sep 2015	BAILII		4
Pilkington Brothers Ltd v Inland Revenue Commissioners	[1982] 1 WLR 136; 55 Tax Cas 705		United Kingdom	circa 1982	LexisNexis / Westlaw		4
J Bibby & Sons, Ltd v Commissioners of Inland Revenue	(1945) 29 Tax Cas 167		United Kingdom	circa 1945			4
Revenue and Customs Commissioners	[2014] EWHC 1152	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		3
Finnforest UK Ltd v Commissioners for HMRC	[2011] UKFTT 342	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 May 2011	BAILII		3
Eastern Power Networks v HMRC	[2021] EWCA Civ 283	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Mar 2021	BAILII		2
Perlman v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - whether Tribunal has jurisdiction)	[2021] UKFTT 219	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jun 2021	BAILII		1
Gemsupa Ltd & Anorv Revenue & Customs	[2015] UKFTT 97	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2015	BAILII		1
HM Revenue and Customs	[2005] STC (SCD) 293		United Kingdom	circa 2005			1
Benson v Revenue and Customs (Income Tax/Corporation Tax : Other)	[2017] UKFTT 707	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Sep 2017	BAILII
Revenue & Customs v Vodafone 2	[2005] EWHC 3040	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII

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