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McCloskey v Revenue & Customs (PAYE_NIC - VAT - INCOME TAX - Best judgment assessments) 1

[2018] UKFTT 352

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

United Kingdom

21st June, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Garland v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment)	[2018] UKFTT 490	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Aug 2018	BAILII

Legislation Cited

Legislation Name	Provision
Regulations (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Anthony Clynes v HMRC	[2016] UKFTT 644	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Sep 2016	BAILII		9
Dorothy Lyth v HMRC	[2017] UKFTT 549	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jul 2017	BAILII		7
Bhagya Raj Subbrayan t/a Swiss Cottage Diet Clinic v HMRC	[2013] UKFTT 161	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Mar 2013	BAILII		6
Baloch v HMRC	[2017] UKFTT 665	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Sep 2017	BAILII		3
82 For 2008-09	82 For 2008-09	Court of Exchequer	United Kingdom	circa 2008			2
Garland v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment)	[2018] UKFTT 490	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Aug 2018	BAILII

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