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Haslam v HMRC 2

[2020] UKFTT 304

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

United Kingdom

23rd July, 2020

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
HMRC v Jason Wilkes	[2021] UKUT 150	United Kingdom Upper Tribunal	United Kingdom	30 Jun 2021	BAILII		18
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		1

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII		29
Charlton v HMRC	[2012] UKFTT 770	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Dec 2012	BAILII		16
HMRC v Tooth	[2019] EWCA Civ 826	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 May 2019	BAILII		32
Inco Europe Ltd v First Choice Distribution (a firm)	[2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55	House of Lords	United Kingdom	9 Mar 2000	BAILII		315
Jason Wilkes v HMRC	[2020] UKFTT 256	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jun 2020	BAILII		10
Johnstone v HMRC	[2018] UKFTT 689	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Nov 2018	BAILII		26
Mangin v Inland Revenue Commissioner	[1971] AC 739		United Kingdom	circa 1971	LexisNexis / Westlaw		46
Pattullo v HMRC	[2016] UKUT 270	United Kingdom Upper Tribunal	United Kingdom	14 Jun 2016	BAILII		28
R (Oao) Higgs v HMRC	[2015] UKUT 92	United Kingdom Upper Tribunal	United Kingdom	11 Mar 2015	BAILII		7
Robertson v HMRC	[2018] UKFTT 158	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2018	BAILII		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		104

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