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Flash Film Transport Ltd v HMRC 4

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

United Kingdom

2nd January, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Rotaru v HMRC	[2022] UKFTT 80	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Feb 2022	BAILII		3
Baskararajulu v The Revenue & Customs (INCOME TAX - strike-out application - whether an appeal to HMRC - jurisdiction to hear appeal)	[2023] UKFTT 430	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 May 2023	BAILII
MATTHEW KENSALL v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - the Jason Wilkes judgments - Appellant initially told could not appeal assessments)	[2023] UKFTT 11	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2022	BAILII
Miah v Revenue And Customs (INCOME TAX - two issues in dispute - one issue already settled by agreement)	[2022] UKFTT 228	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jul 2022	BAILII

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s7
Finance Act 1998

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Patel and Patel v Revenue and Customs Commissioners	[2018] UKFTT 185	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Apr 2018	BAILII		15
R (PML Accounting Ltd) v HMRC	[2018] EWCA Civ 2231; [2019] 1 WLR 2428	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Oct 2018	BAILII		13
R(TN (Vietnam)) v First-tier Tribunal (Immigration and Asylum Chamber)	[2018] EWHC 3546; [2018] EWHC 3546 (Admin); [2019] 1 WLR 2675	High Court of England and Wales	United Kingdom - England and Wales	19 Dec 2018	BAILII		8
PML Accounting Ltd v HMRC	[2017] EWHC 733	High Court of England and Wales	United Kingdom - England and Wales	circa 2017	BAILII		4
Rotaru v HMRC	[2022] UKFTT 80	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Feb 2022	BAILII		3
Calladine-Smith v SaveOrder Ltd	[2011] EWHC 2501	High Court of England and Wales	United Kingdom - England and Wales	circa 2011	BAILII		3
Fiorni v HMRC	[2017] UKFTT 610	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Aug 2017	BAILII		2
[2019] Ukftt 004	[2019] UKFTT 004	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2019	BAILII		1
R(oao Lunn) v HMRC	[2011] EWHC 240	High Court of England and Wales	United Kingdom - England and Wales	circa 2011	BAILII		1
Baskararajulu v The Revenue & Customs (INCOME TAX - strike-out application - whether an appeal to HMRC - jurisdiction to hear appeal)	[2023] UKFTT 430	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 May 2023	BAILII
MATTHEW KENSALL v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - the Jason Wilkes judgments - Appellant initially told could not appeal assessments)	[2023] UKFTT 11	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2022	BAILII
Miah v Revenue And Customs (INCOME TAX - two issues in dispute - one issue already settled by agreement)	[2022] UKFTT 228	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jul 2022	BAILII

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