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MR NICOLAS BURLEY v Revenue & Customs (INCOME TAX - PENALTIES - Whether HMRC had adduced adequate evidence as to system and its production and posting of penalty notices)   flag  1

[2023] UKFTT 59
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
17th January, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ASSEMBLY GLOBAL NETWORKS Ltd v Revenue & Customs (PRELIMINARY ISSUE - whether notice of enquiry served by the time limit) [2024] UKFTT 304 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2024 BAILII flag

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s7

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Calladine-Smith v Saveorder Ltd [2021] EWHC 2501 (Ch) High Court of England and Wales United Kingdom - England and Wales circa 2021 BAILII flag 1
Gladman v Revenue & Customs (Income tax - notice to enquire into a return under section 9A TMA 1970) [2019] UKFTT 662 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Oct 2019 BAILII flag 1
Musca v Revenue & Customs (Income tax : self assessment) [2019] UKFTT 304 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 May 2019 BAILII flag 1
Barry Edwards v HMRC [2019] UKUT 131 United Kingdom Upper Tribunal United Kingdom 1 May 2019 BAILII flag 100
Perrin v HMRC [2018] UKUT 156; [2018] BTC 513 United Kingdom Upper Tribunal United Kingdom 14 May 2018 BAILII flag 305
Qureshi v HMRC [2018] UKFTT 115 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Mar 2018 BAILII flag 21
B (Children) (Care Proceedings: Standard of Proof), Re [2008] UKHL 35; [2009] 1 AC 11; [2008] 4 All ER 1; [2008] 3 WLR 1; [2008] All ER (D) 134; [2008] Fam Law 837 House of Lords United Kingdom 11 Jun 2008 BAILII flag 980
1 SA 370 1 SA 370 South Africa circa 2008 LexisNexis flag 1

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