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BETINDEX LTD v Revenue & Customs (GENERAL BETTING DUTY - whether HMRC have power to amend quarterly accounting periods retrospectively)   flag 

[2024] UKFTT 222
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
13th March, 2024

Legislation Cited

Legislation Name Provision
Finance Act 1994 s14, s16, s127, s131, s132, s165

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Hoey v HMRC [2022] EWCA Civ 656; [2022] 1 WLR 4113 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 May 2022 BAILII flag 10
Revenue and Customs v Riaz Ahmed (t/a Beehive Stores) (EXCISE DUTY) [2017] UKUT 359 United Kingdom Upper Tribunal United Kingdom 11 Sep 2017 BAILII flag 4
Customs and Excise Commissioners v J H Corbitt (Numismatists  ) Ltd [1980] 2 WLR 753 United Kingdom circa 1980 LexisNexis / Westlaw flag 22

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