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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

21st August, 2018

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
McCloskey v Revenue & Customs (PAYE_NIC - VAT - INCOME TAX - Best judgment assessments)	[2018] UKFTT 352	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jun 2018	BAILII		1
HMRC v Susan Jacobson	[2018] UKUT 18	United Kingdom Upper Tribunal	United Kingdom	24 Jan 2018	BAILII		26
Bowes v Revenue and Customs	[2017] UKFTT 752	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Oct 2017	BAILII		2
HMRC v European Brand Trading Ltd	[2016] EWCA Civ 90	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Feb 2016	BAILII		15
HMRC v Race	[2014] UKUT 331	United Kingdom Upper Tribunal	United Kingdom	15 Jul 2014	BAILII		90
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
HMRC v Jones	[2012] Ch 414; [2011] EWCA Civ 824	Court of Chancery	United Kingdom - England and Wales	circa 2011	LexisNexis / Westlaw		21

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