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Swales v Revenue & Customs (PROCEDURE : application for costs)

[2019] UKFTT 619

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

United Kingdom

4th September, 2019

Legislation Cited

Legislation Name	Provision
�the Rules (Qld)	s10, s51

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Distinctive Care Ltd v HMRC	[2019] EWCA Civ 1010	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jun 2019	BAILII		21
Swales v HMRC	[2019] UKFTT 277	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2019	BAILII		3
Revenue And Customs v Bratt Auto Contracts Ltd	[2016] UKUT 90	United Kingdom Upper Tribunal	United Kingdom	19 Feb 2016	BAILII		4
Lady Henrietta Pearson v HMRC	[2013] UKFTT 332	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2013	BAILII		5
Leslie Wallis v HMRC	[2013] UKFTT 81	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jan 2013	BAILII		14
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
Catana v HMRC	[2012] UKUT 172	United Kingdom Upper Tribunal	United Kingdom	25 May 2012	BAILII		29
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
Thomas Maryam v HMRC	[2012] UKFTT 215	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Mar 2012	BAILII		16
Thomas Holdings Ltd v HMRC	[2011] UKFTT 656	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Oct 2011	BAILII		11
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
Gibsons' Settlement Trusts; Mellors v Gibson	[1981] Ch 179; [1981] 1 All ER 233; [1981] 2 WLR 1	Court of Chancery	United Kingdom	circa 1981	LexisNexis / Westlaw		84
Ostendaises v Merchants' Marine Insurance Co	[1928] 1 KB 750; [1928] All ER 174; 44 TLR 270		United Kingdom	circa 1928	LexisNexis / Westlaw		49

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