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Hesketh v HMRC   flag  53

[2017] UKFTT 871; [2018] Tax Cas 06266
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
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
Legg v Revenue and Customs (High Income Child Benefit Charge - penalties) [2023] UKFTT 994 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2023 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
Desser & Co Ltd v Revenue And Customs [2023] UKFTT 662 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2023 BAILII flag
Polyteck Building Services Ltd v Revenue And Customs (VAT - Default Surcharge - Whether Time-to-Pay arrangement in place before the due date - no) [2023] UKFTT 575 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2023 BAILII flag
WWM ROSE & SONS LTD v Revenue & Customs (VAT - Default Surcharge - late payment of VAT) [2023] UKFTT 470 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 May 2023 BAILII flag
Matrix Rental Ltd v Revenue & Customs (Annual Tax on Enveloped Dwellings - Whether Ated relief return filed late - yes) [2022] UKFTT 286 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2022 BAILII flag
Harrison v Revenue and Customs [2022] UKUT 216 United Kingdom Upper Tribunal United Kingdom 8 Aug 2022 BAILII flag 1
Burford v Revenue & Customs (INCOME TAX - Whether a notice to file pursuant) [2021] UKFTT 47 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2021 BAILII flag
St James Marketing Ltd v Revenue & Customs (VAT - default surcharge assessment) [2020] UKFTT 505 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Dec 2020 BAILII flag
Nestupova v Revenue & Customs (INCOME TAX - fixed and daily penalties for failure to file a self-assessment) [2020] UKFTT 411 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2020 BAILII flag
Heacham Holidays Ltd v Revenue & Customs (PENALTIES - late filing of ATED returns) [2020] UKFTT 406 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Oct 2020 BAILII flag
Stewart v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 399 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2020 BAILII flag
Cooke v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Aug 2020 BAILII flag
Jama v Revenue & Customs (INCOME TAX : fixed and daily penalties for failure to file a self-assessment) [2020] UKFTT 336 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Aug 2020 BAILII flag
Belloul v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 312 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2020 BAILII flag 2
Jacques v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 311 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2020 BAILII flag
Ashiku v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2020] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2020 BAILII flag
Grewal v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009) [2020] UKFTT 265 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2020 BAILII flag
Morrell v Revenue & Customs (INCOME TAX - Schedule 55 & 56 Finance Act 2009) [2020] UKFTT 259 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jun 2020 BAILII flag
Danaj v Revenue & Customs (INCOME TAX - individual tax return - failure to file income tax return by due date) [2020] UKFTT 165 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2020 BAILII flag
Clarke v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2020] UKFTT 144 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Mar 2020 BAILII flag 2
Azir v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2020] UKFTT 136 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2020 BAILII flag
Robert Gilmour v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009) [2020] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2020 BAILII flag
Iball v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2019] UKFTT 459 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jul 2019 BAILII flag
Patel v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2019] UKFTT 453 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jul 2019 BAILII flag
Rothwell v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2019 BAILII flag
C & D Flowers Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 405 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2019 BAILII flag
Colville v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 394 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jun 2019 BAILII flag
J Hayes Properties Ltd v Revenue & Customs (Co TAX - flat-rate and tax-relate penalties) [2019] UKFTT 351 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jun 2019 BAILII flag
Talkative Ltd v Revenue & Customs (EMPLOYMENT RELATED SECURITIES - Section 421JC of Income Tax) [2019] UKFTT 344 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 May 2019 BAILII flag
Smith v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009 - fixed and daily penalties) [2019] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 May 2019 BAILII flag
McCabe v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 269 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Apr 2019 BAILII flag 1
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
Louisa Templar v HMRC [2018] UKFTT 739 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Dec 2018 BAILII flag 1
Kirsopp v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2019] UKFTT 217 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 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
Jagger v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 623 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Oct 2018 BAILII flag 1
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
Ikin v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 475 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2018 BAILII flag
Gilbert v HMRC [2018] UKFTT 437 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Aug 2018 BAILII flag 5
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
Pidcock v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 376 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jul 2018 BAILII flag
Nugent v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 342 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 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
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

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Saunders [2017] UKFTT 765 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Oct 2017 BAILII flag 13
Aitkin [2017] UKFTT 764 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Oct 2017 BAILII flag 2
McGreevy [2017] UKFTT 690 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Sep 2017 BAILII flag 22
Hendrickson [2017] UKFTT 563 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jul 2017 BAILII flag 3
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
Qualapharm [2016] UKFTT 100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2016 BAILII flag 18
Burgess and Brimheath v HMRC [2015] UKUT 578 United Kingdom Upper Tribunal United Kingdom 27 Oct 2015 BAILII flag 83
Barrett v HMRC [2015] UKFTT 329 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jul 2015 BAILII flag 67
Trinity Mirror [2015] UKUT 421 United Kingdom Upper Tribunal United Kingdom circa 2015 BAILII flag 91
HMRC v Anthony Bosher [2013] UKUT 579 United Kingdom Upper Tribunal United Kingdom 19 Nov 2013 BAILII flag 62
Ashton v HMRC [2013] UKFTT 140 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2013 BAILII flag 10
HMRC v Total Technology (Engineering) Ltd [2012] UKUT 418 United Kingdom Upper Tribunal United Kingdom 29 Nov 2012 BAILII flag 235
Stratton [2012] UKFTT 578 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2012 BAILII flag 2
Granite v HMRC [2012] UKFTT 463 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jul 2012 BAILII flag 19
Rodney Warren & Co [2012] UKFTT 57 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jan 2012 BAILII flag 62
Agar Ltd v Revenue & Customs [2011] UKFTT 773 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2011 BAILII flag 67
Dina Foods Ltd v Revenue & Customs [2011] UKFTT 709 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Nov 2011 BAILII flag 44
Scurfield [2011] UKFTT 532 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Aug 2011 BAILII flag 6
Cabling Utilities Ltd [2011] UKFTT 224 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Apr 2011 BAILII flag 4
B & J Shopfitting Services v R & C Commrs [2010] UKFTT 78 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jan 2010 BAILII flag 33
International Transport Roth GmbH v Secretary of State for the Home Department [2002] EWCA Civ 158; [2003] QB 728; [2002] 3 WLR 344; [2002] All ER (D) 325; [2002] HRLR 31 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2002 BAILII flag 248
Scandex Capital Management [1997] EWCA 3006 England and Wales Court of Appeal United Kingdom - England and Wales circa 1997 BAILII flag 2
Clean Car Co Ltd v C & E Commissioners [1991] VATTR 239; [1991] BVC 568 United Kingdom circa 1991 flag 42
Clarks of Hove v Bakers' Union [1978] 1 WLR 1207 United Kingdom circa 1978 LexisNexis / Westlaw flag 39

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