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Daniels v Revenue & Customs (PROCEDURE : Other)

[2019] UKFTT 140

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

United Kingdom

26th February, 2019

Legislation Cited

Legislation Name	Provision
�the Rules (Qld)	s2, s10, s29, s11

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
British-American Tobacco (Holdings) Ltd v HMRC	[2017] UKFTT 99	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jan 2017	BAILII		4
Bulkliner Intermodal Ltd v HMRC	[2010] UKFTT 395	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Aug 2010	BAILII		28
Carvill v Frost	[2005] STC (SCD) 208		United Kingdom	circa 2005			20
Commissioners (Jurisdiction and Procedure) Regulations	[1994] SI 1994/1811		United Kingdom	circa 1994			10
Eastenders Cash and Carry Plc v HMRC	[2012] UKFTT 219	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Mar 2012	BAILII		16
Humphries v Revenue & Customs	[2019] UKFTT 88	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2019	BAILII		2
John Scofield v Revenue & Customs	[2012] UKFTT 673	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2012	BAILII		6
Leslie Wallis v HMRC	[2013] UKFTT 81	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jan 2013	BAILII		14
Market & Opinion Research International Ltd v HMRC	[2015] UKUT 12	United Kingdom Upper Tribunal	United Kingdom	15 Jan 2015	BAILII		38
Market & Opinion Research International Ltd v Revenue & Customs	[2013] UKFTT 475	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2013	BAILII		9
Roden and Roden v HMRC	[2013] UKFTT 523	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Oct 2013	BAILII		10
Scott (trading as Farthings Steak House) v McDonald	[1996] STC (SCD) 381		United Kingdom	circa 1996			21
Southwest Communications Group Ltd v HMRC	[2012] UKFTT 701	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Nov 2012	BAILII		13
Thomas Holdings Ltd v HMRC	[2011] UKFTT 656	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Oct 2011	BAILII		11
Thomas Maryam v HMRC	[2012] UKFTT 215	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Mar 2012	BAILII		16
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules	[2009] SI 2009/273		United Kingdom	circa 2009			28

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