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Wiseman v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge)     1

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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		1
Haslam v HMRC	[2020] UKFTT 304	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jul 2020	BAILII		2
Jason Wilkes v HMRC	[2020] UKFTT 256	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jun 2020	BAILII		10
Fuller v Revenue & Customs	[2020] UKFTT 189	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Apr 2020	BAILII		1
Morrow v Revenue & Customs	[2020] UKFTT 184	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Apr 2020	BAILII		2
HMRC v Robertson	[2019] UKUT 202	United Kingdom Upper Tribunal	United Kingdom	2 Jul 2019	BAILII		31
Atherton v HMRC	[2019] UKUT 41	United Kingdom Upper Tribunal	United Kingdom	12 Feb 2019	BAILII		15
Tooth v HMRC &nbsp	[2019] EWCA 826	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2019	BAILII		2
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII		29
Anderson v HMRC	[2018] UKUT 159	United Kingdom Upper Tribunal	United Kingdom	17 May 2018	BAILII		24
Robertson v HMRC	[2018] UKFTT 158	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2018	BAILII		9
Pattullo v HMRC	[2016] UKUT 270	United Kingdom Upper Tribunal	United Kingdom	14 Jun 2016	BAILII		28
Burgess and Brimheath v HMRC	[2015] UKUT 578	United Kingdom Upper Tribunal	United Kingdom	27 Oct 2015	BAILII		83
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII		61
Hankinson v HMRC	[2011] EWCA Civ 1566; [2012] 1 WLR 2322	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Dec 2011	BAILII		33
Secretary of State for Justice v RB	[2010] UKUT 454	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2010	BAILII		26
Tower MCashback LLP 1 v HMRC	[2010] EWCA Civ 32; [2010] BTC 154	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Feb 2010	BAILII		22
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
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