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Malcolm v Revenue & Customs (INCOME TAX - adjustments to self-assessment - discovery assessment)     1

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Plumpton v Revenue and Customs (Close Co - participator - director's loan account - corporation tax reclaimed)	[2024] UKFTT 367	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 May 2024	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
Plumpton v Revenue and Customs (Close Co - participator - director's loan account - corporation tax reclaimed)	[2024] UKFTT 367	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 May 2024	BAILII
Choudhry v HMRC	[2019] UKFTT 38	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2019	BAILII		2
Hull City (Tigers) Ltd v HMRC	[2017] UKFTT 629	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2017	BAILII		5
Dr i Syed v HMRC	[2011] UKFTT 315	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 May 2011	BAILII		18
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII		61
Moschi v Kelly (HMIT)	[1952] Tax Cas 442		United Kingdom	circa 1952			2
Woodrow v Whalley	42 Tax Cas 249		United Kingdom				3
T Haythornwaite & Sons v Kelly (HM Inspector of Taxes)	(1927) 11 Tax Cas 657		United Kingdom	circa 1927			84
Revenue & Customs Comrs v Lansdowne Partners Ltd Partnership	[2012] BTC 12		United Kingdom	circa 2012			1
Jonas v Bamford	51 Tax Cas 1		United Kingdom	circa 2012			64