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HMRC v Robertson   flag  31

[2019] UKUT 202
United Kingdom Upper Tribunal
United Kingdom
2nd July, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Yip v Revenue and Customs (Income Tax and National Insurance Contributions) [2024] UKFTT 434 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2024 BAILII flag
Woods v Revenue and Customs (HICBC - whether assessments "protected") [2024] UKFTT 595 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2024 BAILII flag
Latif v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - penalties for failure to notify) [2024] UKFTT 277 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
GRIMMER v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties - whether discovery assessments valid and in time) [2024] UKFTT 119 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2024 BAILII flag
BARON v Revenue & Customs (HICBC - discovery assessments - penalties for failure to notify - carelessness - reasonable excuse) [2024] UKFTT 102 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2024 BAILII flag
Wills v HMRC [2024] UKFTT 12 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2023 BAILII flag 1
Legg v Revenue and Customs (High Income Child Benefit Charge - penalties) [2023] UKFTT 994 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2023 BAILII flag
MJL Contracts Ltd v Commissioners for His Majesty's Revenue and Customs (VAT - default surcharge - s59(4) Value Added Tax Act 1994 - s73 Value Added Tax Act 1994) [2023] UKUT 254 United Kingdom Upper Tribunal United Kingdom 17 Oct 2023 BAILII flag
Benjamin Redgraves v Revenue And Customs [2023] UKFTT 658 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2023 BAILII flag
Christopher Diball v Revenue And Customs [2023] UKFTT 657 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2023 BAILII flag
Thomas James Niewiarowski v Revenue And Customs [2023] UKFTT 649 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2023 BAILII flag 1
Cooke v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge - Failure to notify liability) [2023] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2023 BAILII flag 1
PITTNER v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 410 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Nov 2021 BAILII flag
Anderson v Revenue & Customs (INCOME TAX - high income child benefit charge) [2021] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Oct 2021 BAILII flag
Iginla v Revenue & Customs (CAPITAL GAINS TAX - whether under assessment) [2021] UKFTT 98 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2021 BAILII flag
Iginla v Revenue And Customs (CAPITAL GAINS TAX - whether under assessment) [2021] UKFTT 225 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2021 BAILII flag
Stewart v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 399 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2020 BAILII flag
Keslake v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 394 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2020 BAILII flag
Wiseman v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2020] UKFTT 383 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Sep 2020 BAILII flag 1
Hill v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - taxpayer with liability did not complete tax return) [2020] UKFTT 316 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Aug 2020 BAILII flag 1
Belloul v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 312 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2020 BAILII flag 2
Jacques v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 311 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2020 BAILII flag
Patel v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 285 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jul 2020 BAILII flag
Trevorrow v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 284 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jul 2020 BAILII flag
Christpher Devine v HMRC [2020] UKFTT 255 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jun 2020 BAILII flag 2
Callen v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 253 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2020 BAILII flag
Fuller v Revenue & Customs [2020] UKFTT 189 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2020 BAILII flag 1
Carthy v Revenue & Customs (NCOME TAX : High Income Child Benefit Charge (HICBC) : Hearings in private) [2020] UKFTT 188 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2020 BAILII flag
Morrow v Revenue & Customs [2020] UKFTT 184 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2020 BAILII flag 2
Ramsdale v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2020] UKFTT 155 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Mar 2020 BAILII flag
Michael Roberts v HMRC [2020] UKFTT 122 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2020 BAILII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2019] Ukut 0202 [2019] UKUT 0202 United Kingdom Upper Tribunal United Kingdom circa 2019 BAILII flag 2
R (Derry) v Revenue and Customs Comrs [2019] UKSC 19; [2019] 1 WLR 2754 United Kingdom Supreme Court United Kingdom circa 2019 BAILII flag 25
Lau v HMRC [2018] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2018 BAILII flag 29
Robertson v HMRC [2018] UKFTT 158 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Mar 2018 BAILII flag 9
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104

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