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NT Ada Ltd v HMRC     6

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
SC BUSINESS GATEWAY LTD v Revenue & Customs (HARDSHIP - Whether the Appellant would suffer hardship if required to pay or deposit the amount of the assessment prior to a substantive hearing)	[2024] UKFTT 140	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Feb 2024	BAILII
Massala Exotic Ltd v Revenue And Customs (VAT- hardship application by the first appellant)	[2023] UKFTT 621	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jul 2023	BAILII
ABA Motors Ltd v Revenue and Customs (VAT - hardship application - application granted)	[2023] UKFTT 406	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 May 2023	BAILII
Patel v HMRC	[2023] UKFTT 128	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Feb 2023	BAILII		2
RELIABLE SHIPPING Ltd v Revenue & Customs (EXCISE DUTY - hardship applications - security not payment - whether Ferrazzini binding - yes)	[2023] UKFTT 45	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2023	BAILII
QN Hotels Ltd v Revenue & Customs (VAT - hardship application)	[2020] UKFTT 262	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jun 2020	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Elbrook (Cash & Carry) Ltd	[2017] UKUT 181; [2017] BVC 514	United Kingdom Upper Tribunal	United Kingdom	10 May 2017	BAILII		10
R (Totel Ltd) v First-tier Tribunal (Tax Chamber)	[2012] EWCA Civ 1401; [2013] QB 860	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Oct 2012	BAILII		12