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Alves v Revenue & Customs (INCOME TAX - penalty for failure to make returns)

[2020] UKFTT 405

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

United Kingdom

13th October, 2020

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Barry Edwards v HMRC	[2019] UKUT 131	United Kingdom Upper Tribunal	United Kingdom	1 May 2019	BAILII		100
Advanced Scaffolding (Bristol) Ltd v HMRC	[2018] UKFTT 744	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Dec 2018	BAILII		21
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
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216
Clarks of Hove Ltd v Bakers Union	[1979] 1 All ER 152		United Kingdom	circa 1979	LexisNexis		193
Crabtree v Hinchcliffe	[1971] 3 All ER 967		United Kingdom	circa 1971	LexisNexis		246

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