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Welland v HMRC   flag  22

[2017] UKFTT 870
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
13th December, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Advanced Scaffolding (Bristol) Ltd v HMRC [2018] UKFTT 744 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Dec 2018 BAILII flag 21
Hart [2018] UKFTT 207 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2018 BAILII flag 17
Jackson v The Commissioners for Her Majestyƕs Revenue and Customs [2018] UKFTT 64 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2018 BAILII flag 5
Alexander Steele v HMRC [2018] UKFTT 547 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Sep 2018 BAILII flag 3
Udlaw v HMRC [2020] UKFTT 52 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jan 2020 BAILII flag 2
Forest Commercial Services Ltd v Revenue & Customs (Stamp Duty Land Tax - Penalty for inaccurate SDLT return) [2020] UKFTT 470 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Nov 2020 BAILII flag 1
Louisa Templar v HMRC [2018] UKFTT 739 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Dec 2018 BAILII flag 1
Mrs Libo Xue v Ofsted NCN [2022] UKFTT 22 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2022 BAILII flag
Turley v Revenue and Customs (High Income Child Benefit Charge) [2021] UKFTT 123 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2021 BAILII flag
Hayden v Revenue & Customs (High Income Child Benefit Charge, reasonable excuse for failure to file return) [2021] UKFTT 51 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Feb 2021 BAILII flag
Green v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 762 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag
Ironside v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Oct 2018 BAILII flag
Marshall v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 626 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 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
Smith v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Rowan-Smith v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 431 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Wickenden v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 465 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Wickenden v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 464 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Murdoch v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 398 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2018 BAILII flag
Grant v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 397 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 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

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Hendrickson [2017] UKFTT 563 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jul 2017 BAILII flag 3
Udlaw v HMRC [2020] UKFTT 52 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jan 2020 BAILII flag 2
Aitkin [2017] UKFTT 764 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Oct 2017 BAILII flag 2
Caunter [2017] UKFTT 335 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Apr 2017 BAILII flag 2
Eralp [2017] UKFTT 235 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Mar 2017 BAILII flag 2
English Holdings [2016] UKFTT 436 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jun 2016 BAILII flag 2
Stratton [2012] UKFTT 578 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2012 BAILII flag 2
Scandex Capital Management [1997] EWCA 3006 England and Wales Court of Appeal United Kingdom - England and Wales circa 1997 BAILII flag 2
Forest Commercial Services Ltd v Revenue & Customs (Stamp Duty Land Tax - Penalty for inaccurate SDLT return) [2020] UKFTT 470 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Nov 2020 BAILII flag 1
Louisa Templar v HMRC [2018] UKFTT 739 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Dec 2018 BAILII flag 1
Mrs Libo Xue v Ofsted NCN [2022] UKFTT 22 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2022 BAILII flag
Turley v Revenue and Customs (High Income Child Benefit Charge) [2021] UKFTT 123 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2021 BAILII flag
Hayden v Revenue & Customs (High Income Child Benefit Charge, reasonable excuse for failure to file return) [2021] UKFTT 51 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Feb 2021 BAILII flag
Green v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 762 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag
Ironside v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Oct 2018 BAILII flag
Marshall v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 626 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 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
Rowan-Smith v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 431 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Smith v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Wickenden v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 464 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Wickenden v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 465 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Murdoch v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 398 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2018 BAILII flag
Grant v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 397 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 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

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