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Smith v Revenue & Customs (INCOME TAX - penalties)

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

United Kingdom

3rd January, 2020

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Nigel Rogers and Craig Shaw	[2019] UKUT 406	United Kingdom Upper Tribunal	United Kingdom	30 Dec 2019	BAILII		17
HMRC v Goldsmith	[2019] UKUT 325	United Kingdom Upper Tribunal	United Kingdom	4 Nov 2019	BAILII		6
HMRC v Katib	[2019] UKUT 189	United Kingdom Upper Tribunal	United Kingdom	19 Jun 2019	BAILII		83
Solomon v HMRC	[2019] UKFTT 305	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2019	BAILII		1
Barry Edwards v HMRC	[2019] UKUT 131	United Kingdom Upper Tribunal	United Kingdom	1 May 2019	BAILII		100
Hannah Armstrong v HMRC	[2018] UKFTT 404	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Jul 2018	BAILII		3
Shaw v HMRC	[2018] UKFTT 381	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jun 2018	BAILII		3
Rogers v Revenue & Customs (Income Tax/Corporation Tax : Penalty)	[2018] UKFTT 312	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jun 2018	BAILII		2
Duncan Hansard v HMRC	[2018] UKFTT 292	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Jun 2018	BAILII		8
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Haywood v Newcastle Upon Tyne Hospitals NHS Foundation Trust	[2018] UKSC 22; [2018] 1 WLR 2073	United Kingdom Supreme Court	United Kingdom	25 Apr 2018	BAILII		5
Alpha International Accommodation Ltd v Revenue and Customs (VAT - ZERO-RATING : Clothing and footwear)	[2017] UKFTT 778	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Oct 2017	BAILII		2
Donaldson v HMRC	[2016] EWCA Civ 761; [2016] 1 WLR 4521	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2016	BAILII		152
Sandle v Adecco UK Ltd	[2016] IRLR 941		United Kingdom	circa 2016			6
Hastie & Jenkerson (a firm) v McMahon	[1991] 1 All ER 255; [1990] 1 WLR 1575; [1990] RVR 172		United Kingdom	circa 1991	LexisNexis		37

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