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Bell and Hoyers v HMRC 3

[2018] UKFTT 272

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

United Kingdom

18th December, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Cafe Brio (Liverpool) Ltd v Revenue & Customs (VAT - ASSESSMENTS : Time limits)	[2019] UKFTT 611	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Oct 2019	BAILII		1
Hussain v Revenue & Customs (VAT - ADMINISTRATION : Collection and enforcement)	[2019] UKFTT 529	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Aug 2019	BAILII
William Paul Glen Haynes v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)	[2017] UKFTT 272	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Dec 2017	BAILII		1

Legislation Cited

s14

Legislation Name	Provision
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
William Paul Glen Haynes v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)	[2017] UKFTT 272	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Dec 2017	BAILII		1
Andrew v HMRC	[2016] UKFTT 0295	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2016	BAILII		3
Foneshops Ltd v HMRC	[2015] UKFTT 410	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Aug 2015	BAILII		16
Privin Corporation Ltd v Revenue & Customs	[2015] UKFTT 99	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2015	BAILII		2
Pacific Computers Ltd v Revenue & Customs	[2015] UKFTT 26	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2015	BAILII		2
Ltd v HMRC	[2015] UKFTT 0410	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2015	BAILII		2
O'Brien v Chief Constable of South Wales Police	[2005] UKHL 26; [2005] QB 883; [2005] 2 AC 534; [2005] 2 All ER 931; [2005] 2 WLR 1538; [2004] All ER (D) 348	House of Lords	United Kingdom	28 Apr 2005	BAILII		118
Derry v Peek	[1886-90] All ER 1; (1889) 14 AC 337		United Kingdom	circa 1886	LexisNexis		20

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