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Cummine v Revenue & Customs (application for permission for late notification of appeal - reliance on advisers)   flag 

[2021] UKFTT 67
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
12th March, 2021

Legislation Cited

Legislation Name Provision
Rules (Qld) s18

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs [2017] UKSC 55; [2017] 1 WLR 2945 United Kingdom Supreme Court United Kingdom 26 Jul 2017 BAILII flag 135
Denton v TH White Ltd [2014] EWCA Civ 906; [2014] 1 WLR 3926; [2014] 4 Costs LR 752 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Jul 2014 BAILII flag 697
HMRC v Katib [2019] UKUT 189 United Kingdom Upper Tribunal United Kingdom 19 Jun 2019 BAILII flag 83
Hytec Information Systems v Coventry City Council [1997] 1 WLR 666 United Kingdom circa 1997 LexisNexis / Westlaw flag 22
Martland v HMRC [2018] UKUT 178 United Kingdom Upper Tribunal United Kingdom 1 Jun 2018 BAILII flag 301
Rashid v HMRC [2020] UKFTT 378 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Sep 2020 BAILII flag 2
Romasave (Property Services) Ltd v HMRC [2015] UKUT 254 United Kingdom Upper Tribunal United Kingdom 27 May 2015 BAILII flag 163

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