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Clarke v Revenue and Customs (Meaning of 'deliberate' considered)

[2021] UKFTT 164

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

United Kingdom

20th May, 2021

Legislation Cited

Legislation Name	Provision
�The Rules (Qld)	s2, s15, s73

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cliffe v HMRC	[2019] UKFTT 564	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Sep 2019	BAILII		1
Leach v HMRC	[2019] UKFTT 352	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jun 2019	BAILII		7
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
Auxilium Project Management v HMRC	[2016] UKFTT 249	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2016	BAILII		73
Soo Kim v Youg	[2011] EWHC 1781	High Court of England and Wales	United Kingdom - England and Wales	circa 2011	BAILII		16
[2001] Ewca Civ 1048	[2001] EWCA Civ 1048	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2001	BAILII		25
Three Rivers District Council v Bank of England (No 3)	[2001] UKHL 16; [2001] 2 All ER 513; [2000] 2 WLR 15; [2001] Lloyds Rep Bank 125	House of Lords	United Kingdom	circa 2001	BAILII		496
British Airways Pension Trustees Ltd v Sir Robert McAlpine & Sons Ltd	(1994) 72 BLR 26; (1994) 45 Con LR 1		United Kingdom	circa 1994	LexisNexis		55
Van Boeckel v Customs and Excise Commissioners	(1980) 1 BVC 378		United Kingdom	circa 1980			3

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