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

[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		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		4
Customs and Excise Commissioners v J H Corbitt (Numismatists ) Ltd	[1980] 2 WLR 753		United Kingdom	circa 1980	LexisNexis / Westlaw		22

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