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Ives v Revenue And Customs (Closure notices referring to omitted "property developing income" - whether the "matter in question") 1

[2023] UKFTT 968

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

United Kingdom

13th November, 2023

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Paul Brown	[2024] UKFTT 245	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Mar 2024	BAILII		2

Legislation Cited

Legislation Name	Provision
Building Regulations (WA)	s29, s36, s37

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Palminder v Revenue & Customs (Income tax : failure to declare income)	[2020] UKFTT 225	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 May 2020	BAILII		1
Lam v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)	[2018] UKFTT 310	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jun 2018	BAILII		1
Clynes v HMRC	[2016] UKFTT 369	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Jun 2016	BAILII		33
Fidex Ltd v Revenue and Customs Commissioners	[2016] EWCA Civ 385; [2016] 4 All ER 1063	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Apr 2016	BAILII		24
Auxilium Project Management v HMRC	[2016] UKFTT 249	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2016	BAILII		73
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
Rahme v Smith & Williamson Trust Corporation Ltd	[2009] EWHC 911	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII
HMRC v Tower MCashback LLP 1	[2008] EWHC 2387	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		4
Markem Corporation v Zipher Ltd	[2005] RPC 761			circa 2005			2
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation	(1983) 70 FLR 447; (1983) 44 ALR 607		Australia	circa 1983	Legal Online / Westlaw		98
Levene v Inland Revenue Commissioners	[1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486	House of Lords	United Kingdom	9 Mar 1928	BAILII		414

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