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Perrin v HMRC   flag  305

[2018] UKUT 156; [2018] BTC 513
United Kingdom Upper Tribunal
United Kingdom
14th May, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Treliving v Revenue and Customs (LATE APPEAL TO HMRC - whether reasonable excuse) [2024] UKFTT 591 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jul 2024 BAILII flag
Oaks (Gatley) Ltd v Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - whether public law issues relevant to an appeal) [2024] UKFTT 594 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jul 2024 BAILII flag
Bevan v Revenue and Customs (INCOME TAX - property letting income received - failure to notify liability to income tax) [2024] UKFTT 586 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2024 BAILII flag
Manzi v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments) [2024] UKFTT 563 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2024 BAILII flag
Horsler v Revenue and Customs (INCOME TAX - information notice) [2024] UKFTT 561 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jun 2024 BAILII flag 1
Harte v Revenue and Customs (PENALTIES - classification of behaviours) [2024] UKFTT 493 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2024 BAILII flag
Panesar v Revenue and Customs (INCOME TAX - penalties for late filing - appeal late) [2024] UKFTT 412 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2024 BAILII flag
Thompson v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 375 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 May 2024 BAILII flag
Digital Buying Partners Ltd v Revenue and Customs (Coronavirus Job Retention Scheme (CJRS) - appeal against assessment) [2024] UKFTT 399 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 May 2024 BAILII flag
Bezant v Revenue and Customs (INCOME TAX - late payment penalties) [2024] UKFTT 400 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 May 2024 BAILII flag
Good Pack Ltd v Revenue and Customs (VAT - default surcharge - reasonable excuse) [2024] UKFTT 338 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2024 BAILII flag
Tabassam v Manchester City Council [2024] UKUT 93 United Kingdom Upper Tribunal United Kingdom 10 Apr 2024 BAILII flag 1
R D Utilities Ltd v HMRC [2024] UKFTT 303 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Apr 2024 BAILII flag
ANTELOPE TRANSPORT Ltd v Revenue & Customs (Excise Duty and Wrongdoing Penalty - cigarettes hidden) [2024] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2024 BAILII flag 1
Latif v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - penalties for failure to notify) [2024] UKFTT 277 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
Erridge v Revenue And Customs (INCOME TAX - High Income Child Benefit Charge - whether reasonable excuse) [2024] UKFTT 276 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
Paul Brown [2024] UKFTT 245 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Mar 2024 BAILII flag 2
Kajla v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 193 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Mar 2024 BAILII flag
NIASSE v Revenue & Customs (INCOME TAX - employment income - payments of agency fees made on behalf of professional footballer to agent) [2024] UKFTT 179 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2024 BAILII flag
GRIMMER v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties - whether discovery assessments valid and in time) [2024] UKFTT 119 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2024 BAILII flag
BARON v Revenue & Customs (HICBC - discovery assessments - penalties for failure to notify - carelessness - reasonable excuse) [2024] UKFTT 102 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2024 BAILII flag
Derek Shaw Racing Ltd v Revenue And Customs (VAT - Deferred VAT due to COVID-19) [2024] UKFTT 83 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2024 BAILII flag
Wills v HMRC [2024] UKFTT 12 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2023 BAILII flag 1
Pracyva Ltd v Revenue And Customs (VAT - Default Surcharge - Whether agreement by HMRC to TTP required before payment of VAT due) [2024] UKFTT 32 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Dec 2023 BAILII flag
NEWALL v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 47 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Dec 2023 BAILII flag
Harwood v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 46 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2023 BAILII flag
Harber v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - penalties for failure to notify liability to CGT - appellant relied on case law which could not be found on any legal website - whether cases generated by artificial intelligence such as ChatGPT) [2023] UKFTT 1007 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Dec 2023 BAILII flag
MacArthur v Revenue And Customs (INCOME TAX - penalties for failing to notify liability to the HICBC) [2023] UKFTT 997 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2023 BAILII flag
Legg v Revenue and Customs (High Income Child Benefit Charge - penalties) [2023] UKFTT 994 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2023 BAILII flag
Lakeland v Revenue And Customs (INCOME TAX - High Income Child Benefit Charge) [2023] UKFTT 978 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Nov 2023 BAILII flag
Wilson v Revenue And Customs (PROCEDURE - application to stay - whether validity of trust affects HMRC's request for documentation) [2023] UKFTT 944 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2023 BAILII flag
WHITE BREEZE Ltd v Revenue & Customs (Corporation tax - late filing penalties - reasonable excuse) [2023] UKFTT 862 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2023 BAILII flag
Hosking v Revenue And Customs [2023] UKFTT 943 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Oct 2023 BAILII flag
Claire Marie Walker v Revenue & Customs (INCOME TAX - Late Filing Penalties - Income and Corporation Taxes (Electronic Communications) Regulations 2003) [2023] UKFTT 865 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Sep 2023 BAILII flag 1
JOHN SHARP v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 746 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Sep 2023 BAILII flag
Echo Construction Ltd v Revenue And Customs (VAT - late payment of VAT - surcharge liability notices sent to principal place of business) [2023] UKFTT 740 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2023 BAILII flag
Purple Sunset Ltd v Revenue And Customs [2023] UKFTT 659 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2023 BAILII flag
Desser & Co Ltd v Revenue And Customs [2023] UKFTT 662 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2023 BAILII flag
Benjamin Redgraves v Revenue And Customs [2023] UKFTT 658 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2023 BAILII flag
Christopher Diball v Revenue And Customs [2023] UKFTT 657 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2023 BAILII flag
Mynett v Revenue And Customs (VALUE ADDED TAX - VAT default surcharge for failure to submit VAT return and/or pay VAT by the due date) [2023] UKFTT 652 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jul 2023 BAILII flag 1
Stephen Lee v Revenue And Customs [2023] UKFTT 651 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jul 2023 BAILII flag
Thomas James Niewiarowski v Revenue And Customs [2023] UKFTT 649 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2023 BAILII flag 1
Spirit Motor Co Ltd v Revenue And Customs (VAT - surcharge liability notices) [2023] UKFTT 614 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jun 2023 BAILII flag
Polyteck Building Services Ltd v Revenue And Customs (VAT - Default Surcharge - Whether Time-to-Pay arrangement in place before the due date - no) [2023] UKFTT 575 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2023 BAILII flag
Naila Hussain [2023] UKFTT 545 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2023 BAILII flag 7
Wakefield Ltd v Revenue & Customs (VAT Default Surcharge - whether time to pay agreement in place - whether reasonable excuse) [2023] UKFTT 548 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jun 2023 BAILII flag
WWM ROSE & SONS LTD v Revenue & Customs (VAT - Default Surcharge - late payment of VAT) [2023] UKFTT 470 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 May 2023 BAILII flag
Baskararajulu v The Revenue & Customs (INCOME TAX - strike-out application - whether an appeal to HMRC - jurisdiction to hear appeal) [2023] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 May 2023 BAILII flag
Nations Recruitment Ltd v Revenue And Customs (VAT Default Surcharge - whether reasonable excuse) [2023] UKFTT 494 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 May 2023 BAILII flag
Marano v HMRC [2023] UKUT 113 United Kingdom Upper Tribunal United Kingdom 17 May 2023 BAILII flag 2
Hextall v HMRC [2023] UKFTT 390 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2023 BAILII flag 8
Cooke v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge - Failure to notify liability) [2023] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2023 BAILII flag 1
Prisma Recruitment Ltd v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - whether Regulation 80 determination made - whether overpayment relief claim made) [2023] UKFTT 291 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Mar 2023 BAILII flag
Godavari Consultancy Servcies Ltd v Revenue & Customs (Value Added Tax - default surcharge) [2023] UKFTT 120 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Feb 2023 BAILII flag
Marigold v Wells [2023] UKUT 33 United Kingdom Upper Tribunal United Kingdom 3 Feb 2023 BAILII flag 2
DIAMOND BODYCRAFT LTD v Revenue & Customs (VAT - default surcharge - payment two days late - bank fob failed - COVID affected business and director) [2023] UKFTT 100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2023 BAILII flag
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) [2023] UKFTT 59 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jan 2023 BAILII flag 1
Mareel Ltd v Revenue and Customs (Default surcharge - whether surcharge notice served on Appellant) [2023] UKFTT 283 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jan 2023 BAILII flag
B &M RETAIL Ltd v Revenue & Customs (EXCISE DUTY - wrongdoing penalties - whether invalid due to amended excise duty assessment - no) [2023] UKFTT 34 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jan 2023 BAILII flag
Mark Goodall v HMRC [2023] UKFTT 18 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2022 BAILII flag 8
MATTHEW KENSALL v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - the Jason Wilkes judgments - Appellant initially told could not appeal assessments) [2023] UKFTT 11 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2022 BAILII flag
BICESTER PROPERTY INTERIORS Ltd v Revenue & Customs (VAT default surcharges, appeal) [2023] UKFTT 13 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2022 BAILII flag 1
Mrs Libo Xue v Ofsted NCN [2022] UKFTT 22 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2022 BAILII flag
Kattrak International Ltd v Revenue And Customs (VAT - default surcharge - whether reasonable excuse) [2022] UKFTT 427 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Nov 2022 BAILII flag
Mirza v Commissioners for HM Revenue and Customs (VAT - Whether procedural irregularity in FTT hearing led to a witness not being called) [2022] UKUT 291 United Kingdom Upper Tribunal United Kingdom 9 Nov 2022 BAILII flag
YORK BURTON LANE CLUB AND INSTITUTE Ltd v Revenue & Customs (application for permission to appeal out of time - appeals extremely (in excess of 8 years) late) [2022] UKFTT 406 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2022 BAILII flag 1
FUTCHER v Revenue & Customs (Penalty for failure to deliver income tax return on time) [2022] UKFTT 401 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2022 BAILII flag
Mlekanov v Revenue And Customs (Customs & Excise Duty: strike out of appeal against assessment as [2022] UKFTT 357 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2022 BAILII flag
Jays v Revenue And Customs (INCOME TAX - whether declared but withheld and unpaid dividends represent taxable income - no) [2022] UKFTT 420 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Sep 2022 BAILII flag
Watt v Revenue And Customs (Income tax - late filing penalty - whether reasonable excuse) [2022] UKFTT 329 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2022 BAILII flag
T PA Accountancy Services Ltd v Revenue And Customs (Corporation tax - late filing penalty - whether reasonable excuse) [2022] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2022 BAILII flag
Marfo v Revenue And Customs (High income child benefit charge - Permission to make a late appeal) [2022] UKFTT 289 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Aug 2022 BAILII flag
Matrix Rental Ltd v Revenue & Customs (Annual Tax on Enveloped Dwellings - Whether Ated relief return filed late - yes) [2022] UKFTT 286 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2022 BAILII flag
HYRAX RESOURCING Ltd v Revenue & Customs (PENALTY - Application by HMRC - section 98 TMA - notification of contractor loan arrangements) [2022] UKFTT 218 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jul 2022 BAILII flag 2
Leightley v Revenue And Customs (ncome tax - late filing penalties) [2022] UKFTT 210 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jul 2022 BAILII flag
Hawksmoor Construction Ltd v Revenue And Customs (VAT - default surcharge) [2022] UKFTT 209 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jul 2022 BAILII flag 1
Annafi v Revenue and Customs (Income tax - late filing penalties - whether reasonable excuse) [2022] UKFTT 197 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2022 BAILII flag
QUAYVIEWS Ltd Her Majesty's Revenue & Customs (INCOME TAX - RTI returns late filing penalties - returns filed before the relevant tax months) [2022] UKFTT 190 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jun 2022 BAILII flag
RUSSELL v Revenue & Customs (ncome tax - Higher income child benefit charge - penalties for late filing and late payment) [2022] UKFTT 185 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2022 BAILII flag
London Clean Ltd v Revenue and Customs (VAT - default surcharge) [2022] UKFTT 196 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2022 BAILII flag
DAVID ANDREAE v Revenue & Customs (INCOME TAX - Follower Notice - Penalty) [2022] UKFTT 142 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Apr 2022 BAILII flag 1
StaysureCoUK Ltd v Revenue And Customs (VAT - insurance intermediary exemption - whether services supplied by associated Co were within that exemption) [2022] UKFTT 134 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Apr 2022 BAILII flag
NCL Investments Ltd v HMRC [2022] UKSC 9; [2022] 1 WLR 1829 United Kingdom Supreme Court United Kingdom 23 Mar 2022 BAILII flag 5
GARRY POUGHER v Revenue & Customs (EXCISE DUTY - assessments for duty and penalty in relation to excise goods seized) [2022] UKFTT 86 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2022 BAILII flag
ALASTAIR FERGUSON v Revenue & Customs (STAMP DUTY LAND TAX - penalty for late filing of a Land Transaction return) [2022] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2022 BAILII flag
Exclusive Promotions Ltd v Revenue & Customs (Income Tax and National Insurance - Apns - penalties and surcharges [2022] UKFTT 103 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Mar 2022 BAILII flag 2
Savage v Revenue & Customs (Income tax - fixed penalties for late filing of self-assessment return) [2021] UKFTT 439 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Nov 2021 BAILII flag
Matthew Tipper v Revenue & Customs (INCOME TAX - self-assessment - late filing penalties) [2021] UKFTT 371 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Oct 2021 BAILII flag
Anderson v Revenue & Customs (INCOME TAX - high income child benefit charge) [2021] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Oct 2021 BAILII flag
Keith Puttock v Revenue & Customs (INCOME TAX - self assessment - late filing penalties) [2021] UKFTT 349 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Sep 2021 BAILII flag
Outset Global v Revenue & Customs (SDRT - penalties for late payment and late filing) [2021] UKFTT 310 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2021 BAILII flag
Outset Global LLP v Revenue & Customs (SDRT - penalties for late payment and late filing) [2021] UKFTT 276 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2021 BAILII flag
Matthew Francis v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2021] UKFTT 263 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jul 2021 BAILII flag 1
John Codona's Pleasure Fairs Ltd v Revenue & Customs (PROCEDURE - application for permission to make a late appeal) [2021] UKFTT 262 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2021 BAILII flag
One Motion Logistics Ltd v Revenue & Customs (VAT - default surcharge - whether reasonable excuse) [2021] UKFTT 260 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2021 BAILII flag 1
Said Issad v Revenue & Customs (INCOME TAX - High Income Benefit Charge - penalty assessment) [2021] UKFTT 250 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jul 2021 BAILII flag
Diane Cuffie v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 242 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2021 BAILII flag
Bentley v Revenue And Customs (INCOME TAX - follower notices) [2021] UKFTT 240 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jun 2021 BAILII flag 1
Batili v Revenue And Customs (INCOME TAX - penalties for late payment) [2021] UKFTT 217 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jun 2021 BAILII flag
Allan v Revenue And Customs (INCOME TAX - fixed penalty for failure to file) [2021] UKFTT 216 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2021 BAILII flag
v Revenue & Customs () [2021] UKFTT 198 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jun 2021 BAILII flag
Cuthbertson v Revenue and Customs (INCOME TAX - late filing penalties) [2021] UKFTT 117 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Apr 2021 BAILII flag
Powell v Revenue and Customs (PENALTIES - late payment) [2021] UKFTT 114 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2021 BAILII flag
Nedjai v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2021] UKFTT 73 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Mar 2021 BAILII flag
Acosta v Revenue & Customs (Income tax - Schedule 36 information notice) [2021] UKFTT 64 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2021 BAILII flag
Burford v Revenue & Customs (INCOME TAX - Whether a notice to file pursuant) [2021] UKFTT 47 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2021 BAILII flag
Ibnahaten v Revenue and Customs (INCOME TAX - penalty for failure to make returns) [2021] UKFTT 40 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2021 BAILII flag
Brown v Revenue and Customs (EXCISE - red diesel) [2021] UKFTT 35 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2021 BAILII flag
Rahman v Revenue and Customs (INCOME TAX - penalties for late payment) [2021] UKFTT 32 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Feb 2021 BAILII flag
Robin St John Sellers v Revenue and Customs (VAT - Default Surcharges) [2021] UKFTT 27 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2021 BAILII flag
Millennium Cash and Carry Ltd v Revenue and Customs (ALCOHOLIC LIQUOR DUTY - Alcoholic Liquor Wholesaling) [2021] UKFTT 16 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jan 2021 BAILII flag
Bentley v Revenue & Customs (INCOME TAX - follower notices - necessary corrective action not taken) [2021] UKFTT 5 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jan 2021 BAILII flag 1
St James Marketing Ltd v Revenue & Customs (VAT - default surcharge assessment) [2020] UKFTT 505 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Dec 2020 BAILII flag
Brocklesby v Revenue & Customs (late filing penalty) [2020] UKFTT 498 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Dec 2020 BAILII flag
Prime Aesthetics Ltd v The Welsh Revenue Authority (Land Transaction Tax - Penalty for failure to pay LTT on purchase of hotel) [2020] UKFTT 474 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2020 BAILII flag
Ougs Maintenance Services Ltd v Revenue & Customs (Vat Default Surcharge - Payment Made By Fps On Day Before Due) [2020] UKFTT 466 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2020 BAILII flag
Ryden Contractors Ltd v Revenue & Customs (CT - Tax return - late filing penalties - injury of sole director) [2020] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2020 BAILII flag
Qurban v Revenue & Customs (late filing of tax returns) [2020] UKFTT 460 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Nov 2020 BAILII flag
Gibson v Revenue & Customs (failure to notify claim for enhanced protection in time) [2020] UKFTT 439 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2020 BAILII flag
Swanage Sea Rowing Club v Revenue & Customs (VAT - construction of new boathouse for charitable sea rowing club) [2020] UKFTT 427 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Oct 2020 BAILII flag
McDonough v Revenue And Customs (INCOME TAX - High income child benefit charge) [2020] UKFTT 421 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2020 BAILII flag 2
Craft v Revenue And Customs (INCOME TAX - High income child benefit charge) [2020] UKFTT 420 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2020 BAILII flag
Hammon v Revenue & Customs (INCOME TAX - penalties for failure to make return on time) [2020] UKFTT 412 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2020 BAILII flag
Nestupova v Revenue & Customs (INCOME TAX - fixed and daily penalties for failure to file a self-assessment) [2020] UKFTT 411 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2020 BAILII flag
Heacham Holidays Ltd v Revenue & Customs (PENALTIES - late filing of ATED returns) [2020] UKFTT 406 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Oct 2020 BAILII flag
Alves v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2020] UKFTT 405 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2020 BAILII flag
Szpakowska v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2020] UKFTT 403 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2020 BAILII flag
Stewart v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 399 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2020 BAILII flag
Butler v Revenue & Customs (CGT - Discovery Assessment - penalties) (Rev 1) [2020] UKFTT 395 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Oct 2020 BAILII flag
Rahman v Revenue & Customs (INCOME TAX - penalties for late payment) [2020] UKFTT 393 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2020 BAILII flag
Hamid Property Investments v Revenue & Customs (Late filing penalties) [2020] UKFTT 386 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Oct 2020 BAILII flag
Langdale Brewing Co Ltd v Revenue & Customs (Penalties - Alcoholic Liquor Duties) [2020] UKFTT 384 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Oct 2020 BAILII flag
Kelly v Revenue And Customs (INCOME TAX - penalties for late payment) (Rev 1) [2020] UKFTT 382 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Oct 2020 BAILII flag
New York Krispy Fried Chicked Ltd v Revenue & Customs (Value added tax - penalties raised for failure to comply by the deadline) [2020] UKFTT 379 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Sep 2020 BAILII flag
Best Solicitors v Revenue & Customs (PAYE - late payment penalties) [2020] UKFTT 375 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Sep 2020 BAILII flag
Issac v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2020] UKFTT 368 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2020 BAILII flag
Honeybun v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2020] UKFTT 367 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2020 BAILII flag
McCann v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2020] UKFTT 364 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Sep 2020 BAILII flag
Gatward v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2020] UKFTT 363 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Sep 2020 BAILII flag
Stokes v Revenue & Customs (INCOME TAX - penalties for failure to make returns) [2020] UKFTT 357 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Sep 2020 BAILII flag
Bond v Revenue & Customs (Income tax - high income child benefit charge) [2020] UKFTT 355 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Sep 2020 BAILII flag
O'Connor v Revenue & Customs (Income tax - high income child benefit charge) [2020] UKFTT 354 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Sep 2020 BAILII flag
Bains v Revenue & Customs (Income tax - high income child benefit charge) [2020] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Sep 2020 BAILII flag
Bieliauskas v Revenue & Customs (INCOME TAX - late filing penalties) [2020] UKFTT 346 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2020 BAILII flag
Concept Multicar Ltd v Revenue & Customs (VALUE ADDED TAX - default surcharge) [2020] UKFTT 344 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2020 BAILII flag
Miah v Revenue & Customs (INCOME TAX - late payment penalties and late filing penalty) [2020] UKFTT 343 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Aug 2020 BAILII flag
Oceanic Creations London Ltd v Revenue & Customs (INCOME TAX - fixed penalty for failure to file) [2020] UKFTT 341 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Aug 2020 BAILII flag
Cooke v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Aug 2020 BAILII flag
Jama v Revenue & Customs (INCOME TAX : fixed and daily penalties for failure to file a self-assessment) [2020] UKFTT 336 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Aug 2020 BAILII flag
Pirasana v Revenue & Customs (INCOME TAX : fixed and daily penalties for failure to file a self-assessment return on time) [2020] UKFTT 334 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Aug 2020 BAILII flag
Salmon v Revenue & Customs (INCOME TAX : fixed and daily penalties for failure to file a self-assessment return on time) [2020] UKFTT 333 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Aug 2020 BAILII flag
McNaughton v Revenue & Customs (INCOME TAX - Permission to make a late appeal) [2020] UKFTT 332 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2020 BAILII flag
Preston v Revenue & Customs (INCOME TAX - Penalties for late payment of tax) [2020] UKFTT 330 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2020 BAILII flag
Dar v Revenue & Customs (INCOME TAX - Penalty for late filing) [2020] UKFTT 322 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Aug 2020 BAILII flag
Sci-temps Ltd v Revenue & Customs (INCOME TAX - PAYE - HMRC informing Appellant) [2020] UKFTT 314 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Jul 2020 BAILII flag
Belloul v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 312 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2020 BAILII flag 2
Jacques v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 311 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2020 BAILII flag
Manku v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 308 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2020 BAILII flag
Tucker v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jul 2020 BAILII flag
Halpin v Revenue & Customs (Income Tax - late payment penalty) [2020] UKFTT 302 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jul 2020 BAILII flag
Archer v HMRC [2020] UKFTT 288 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jul 2020 BAILII flag 2
Gummatira v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 283 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jul 2020 BAILII flag
Shaikh v Revenue & Customs (NCOME TAX - late payment penalties) [2020] UKFTT 277 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jun 2020 BAILII flag
Ashiku v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2020] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2020 BAILII flag
Meaney v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009) [2020] UKFTT 264 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2020 BAILII flag
Grewal v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009) [2020] UKFTT 265 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2020 BAILII flag
Morrell v Revenue & Customs (INCOME TAX - Schedule 55 & 56 Finance Act 2009) [2020] UKFTT 259 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jun 2020 BAILII flag
Hart St Investements Ltd v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME : property development) [2020] UKFTT 218 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 May 2020 BAILII flag
Reflection Investment Business v Revenue & Customs (VAT : PENALTIES : Default surcharge) [2020] UKFTT 210 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 May 2020 BAILII flag
Pretsner v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 209 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 May 2020 BAILII flag
Catchpole v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 212 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 May 2020 BAILII flag
EWGA Ltd v Revenue & Customs (VALUE ADDED TAX : default surcharge) [2020] UKFTT 203 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Apr 2020 BAILII flag
Kostova v Revenue & Customs (EXCISE DUTY : assessment for duty and penalty) [2020] UKFTT 192 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2020 BAILII flag
Ramsdale v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2020] UKFTT 155 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Mar 2020 BAILII flag
Rafiq v Revenue & Customs (INCOME TAX - individual tax return - penalties for late filing) [2020] UKFTT 153 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2020 BAILII flag
Buckstone Group Ltd v Revenue & Customs (VALUE ADDED TAX - default surcharges - reasonable excuse) [2020] UKFTT 168 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2020 BAILII flag
Danaj v Revenue & Customs (INCOME TAX - individual tax return - failure to file income tax return by due date) [2020] UKFTT 165 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2020 BAILII flag
Ketley v Revenue & Customs (Pensions - primary and enhanced protection - notification) [2020] UKFTT 161 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Mar 2020 BAILII flag
Clarke v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2020] UKFTT 144 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Mar 2020 BAILII flag 2
Azir v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2020] UKFTT 136 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2020 BAILII flag
Lasek v Revenue & Customs (INCOME TAX - fixed and daily penalties for failure to file a self-assessment return on time) [2020] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Mar 2020 BAILII flag
Gilliland v Revenue & Customs (INCOME TAX - fixed penalties) [2020] UKFTT 131 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Mar 2020 BAILII flag
Manuel Naranjo-Martinez v Revenue & Customs (PROCEDURE : Other) [2020] UKFTT 135 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2020 BAILII flag
Sykes v Revenue & Customs (INCOME TAX - penalties for late payment) [2020] UKFTT 123 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2020 BAILII flag
Robert Gilmour v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009) [2020] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2020 BAILII flag
Robin Butcher v Revenue & Customs (Income tax - appeal notified late to Tribunal) [2020] UKFTT 101 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Feb 2020 BAILII flag 1
Quirke v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2020] UKFTT 126 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Feb 2020 BAILII flag
Niamh Byrne v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009) [2020] UKFTT 95 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2020 BAILII flag
Karen Curran v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009) [2020] UKFTT 88 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2020 BAILII flag
Mirencliffe Ltd v Revenue & Customs (default surcharges for late payment of VAT) [2020] UKFTT 87 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2020 BAILII flag
Sutton v Revenue & Customs (INCOME TAX - penalties) [2020] UKFTT 74 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2020 BAILII flag
Morton v Revenue & Customs (INCOME TAX - individual tax return - penalties) [2020] UKFTT 73 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2020 BAILII flag
Logan Technical Resourcing Ltd v Revenue & Customs (VAT - default surcharge) [2020] UKFTT 79 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Feb 2020 BAILII flag
Ferguson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2020 BAILII flag
Akhtar v Revenue & Customs (ncome tax - penalty for non compliance) [2020] UKFTT 39 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jan 2020 BAILII flag
Ltd v HMRC [2020] UKFTT 34 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jan 2020 BAILII flag 1
Jiang v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2020] UKFTT 24 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jan 2020 BAILII flag
Winfield v HMRC [2020] UKFTT 3 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2020 BAILII flag 1
Smith v Revenue & Customs (INCOME TAX - penalties) [2020] UKFTT 2 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2020 BAILII flag
Westow Cricket Club v Revenue & Customs (VAT penalty - providing an incorrect certificate) [2019] UKFTT 712 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Dec 2019 BAILII flag
Caris Properties Ltd v Revenue & Customs (Income Tax/corporation Tax : Penalty) [2019] UKFTT 709 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Nov 2019 BAILII flag
Stratford Glass Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 706 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Nov 2019 BAILII flag
Mair v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 671 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2019 BAILII flag
Sahbir v Revenue & Customs (PENALTY - failure to comply with information notice) [2019] UKFTT 637 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Oct 2019 BAILII flag
Crone v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 634 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Oct 2019 BAILII flag
Salazar v Revenue & Customs (Appeal against penalty) [2019] UKFTT 614 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2019 BAILII flag
MacDonald v Revenue And Customs (VAT - breach of registration threshold) [2019] UKFTT 607 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2019 BAILII flag
Tysim Holdings Ltd v Revenue & Customs (ANNUAL TAX ON ENVELOPED DWELLINGS - penalties for late filing) [2019] UKFTT 606 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Sep 2019 BAILII flag
Clarke v Revenue & Customs (INCOME TAX - late appeal to HMRC) [2019] UKFTT 580 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2019 BAILII flag
Pritt v Revenue & Customs (INCOME TAX - late appeal to HMRC) [2019] UKFTT 578 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2019 BAILII flag
Tucker v Revenue & Customs (COSTS - Application for costs) [2019] UKFTT 569 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2019 BAILII flag
Barrett v Revenue & Customs (INCOME TAX partner payment notice-penalty) [2019] UKFTT 560 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Aug 2019 BAILII flag
Awolesi v Revenue & Customs (PENALTIES - whether to give permission for late appeal to be made to HMRC) [2019] UKFTT 551 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2019 BAILII flag
Dillon v Revenue & Customs (INCOME TAX - individual tax return - application to appeal self-assessment) [2019] UKFTT 545 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Aug 2019 BAILII flag
Rowland v Revenue & Customs (INCOME TAX Late payment penalties) [2019] UKFTT 544 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Aug 2019 BAILII flag
Luffe v Revenue & Customs (Income tax - penalty for failure to make returns) [2019] UKFTT 539 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Aug 2019 BAILII flag
Making Productions Ltd v Revenue & Customs (CORPORATION TAX - penalties for failure to file Co tax returns) [2019] UKFTT 535 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2019 BAILII flag
Sykes v Revenue & Customs (PROCEDURE : penalties for late payment) [2019] UKFTT 523 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Aug 2019 BAILII flag
Michael Pepper Joinery Ltd v Revenue & Customs (INCOME TAX - Construction Industry Scheme (CIS)) [2019] UKFTT 518 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2019 BAILII flag
Khan v Revenue & Customs (INCOME TAX & CAPITAL GAINS TAX - Enquiry into self-assessment) [2019] UKFTT 513 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2019 BAILII flag
Halls v Revenue & Customs (PROCEDURE : Construction Industry Scheme) [2019] UKFTT 499 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Aug 2019 BAILII flag
Locmelis v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 497 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Jul 2019 BAILII flag
Russell v Revenue & Customs (PROCEDURE : INCOME TAX - late appeal to HMRC) [2019] UKFTT 493 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2019 BAILII flag
Lincoln v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 484 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2019 BAILII flag
Clark v Revenue & Customs (PROCEDURE : EXCISE DUTY - hand rolling tobacco) [2019] UKFTT 479 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2019 BAILII flag
Iball v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2019] UKFTT 459 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jul 2019 BAILII flag
Patel v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2019] UKFTT 453 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jul 2019 BAILII flag
Robinson-Lane v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009 - fixed and daily penalties) [2019] UKFTT 439 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jul 2019 BAILII flag
Georgiou v Revenue & Customs (Income tax - self assessment - late filing) [2019] UKFTT 428 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jul 2019 BAILII flag
Griffiths v HMRC [2019] UKFTT 424 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2019 BAILII flag 2
Rothwell v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2019 BAILII flag
C & D Flowers Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 405 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2019 BAILII flag
Walker v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 402 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2019 BAILII flag
Dokk-Olsen v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 401 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jun 2019 BAILII flag
Micu v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 397 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jun 2019 BAILII flag
Williams v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 396 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jun 2019 BAILII flag
Witty v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 395 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jun 2019 BAILII flag
Colville v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 394 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jun 2019 BAILII flag
Adeokun v Revenue & Customs (INCOME TAX : Penalty) [2019] UKFTT 362 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jun 2019 BAILII flag
Ahmed v Revenue & Customs (INCOME TAX : Penalty) [2019] UKFTT 365 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jun 2019 BAILII flag
Riley v Revenue & Customs (INCOME TAX : Penalty) [2019] UKFTT 359 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2019 BAILII flag
Stoyanova v Revenue & Customs (INCOME TAX : penalty for late payment) [2019] UKFTT 355 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jun 2019 BAILII flag
J Hayes Properties Ltd v Revenue & Customs (Co TAX - flat-rate and tax-relate penalties) [2019] UKFTT 351 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jun 2019 BAILII flag
Robinson-Lane v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009 - fixed and daily penalties) [2019] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 May 2019 BAILII flag
Talkative Ltd v Revenue & Customs (EMPLOYMENT RELATED SECURITIES - Section 421JC of Income Tax) [2019] UKFTT 344 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 May 2019 BAILII flag
Davila v Revenue And Customs (INCOME TAX - late filing penalties) [2019] UKFTT 340 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2019 BAILII flag
Smith v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009 - fixed and daily penalties) [2019] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 May 2019 BAILII flag
Mason v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009 - fixed and daily penalties) [2019] UKFTT 334 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 May 2019 BAILII flag
Gravitas Group Ltd v Revenue & Customs (VALUE ADDED TAX - default surcharge) [2019] UKFTT 324 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 May 2019 BAILII flag
Appiah v HMRC [2019] UKFTT 331 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 May 2019 BAILII flag 2
Norfolk Premier Coachworks v Revenue & Customs (VAT - PENALTIES) [2019] UKFTT 287 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2019 BAILII flag
Giulio Corrado v HMRC [2019] UKFTT 275 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2019 BAILII flag 5
McCabe v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 269 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Apr 2019 BAILII flag 1
Das v Revenue & Customs (INCOME TAX - late payment penalties - individual return) [2019] UKFTT 258 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Apr 2019 BAILII flag
Wills v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 238 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2019 BAILII flag
Potts v Revenue & Customs (VAT - REGISTRATION : Liability for) [2019] UKFTT 229 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2019 BAILII flag
ASE Plc v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 220 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2019 BAILII flag
Ghafoor v HMRC [2019] UKFTT 205 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2019 BAILII flag 2
Fleming v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Feb 2019 BAILII flag
Friel v Revenue & Customs (INCOME TAX/CORPORATION TAX : late payment penalties) [2019] UKFTT 91 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Feb 2019 BAILII flag
Ye Old Cider Bar LTD v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2019 BAILII flag
McMurray v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 83 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2019 BAILII flag
B &M Coatings v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 39 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jan 2019 BAILII flag
Oliver Ralph Wincott The Commissioners For Her Majesty's Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 10 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jan 2019 BAILII flag
Green v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 762 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag
Louisa Templar v HMRC [2018] UKFTT 739 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Dec 2018 BAILII flag 1
Redman v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 714 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Dec 2018 BAILII flag
Arthur v Revenue & Customs (Income Tax/Corporation Tax : Appeal) [2018] UKFTT 703 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Dec 2018 BAILII flag
Tarrant Howl Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 640 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Oct 2018 BAILII flag
Kirsopp v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2019] UKFTT 217 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2018 BAILII flag
Ironside v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Oct 2018 BAILII flag
Marshall v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 626 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Oct 2018 BAILII flag
Jagger v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 623 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Oct 2018 BAILII flag 1
Slocock v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 569 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Oct 2018 BAILII flag
Robert, Adam and Dorothy Thornton (trading as A* Education) v HMRC [2018] UKFTT 568 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Oct 2018 BAILII flag 2
Benton v HMRC [2018] UKFTT 593 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Sep 2018 BAILII flag 6
Chalmers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 555 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2018 BAILII flag
Kothari v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 539 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Sep 2018 BAILII flag 1
Griffiths v Revenue & Customs [2018] UKFTT 527 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Aug 2018 BAILII flag 4
Discount Kitchens & Bathrooms Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 508 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Aug 2018 BAILII flag
Mooney-Hynes v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 495 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2018 BAILII flag
A Taxpayer v the Director of Border Revenue (Excise Duty Restoration of Goods (see also Excise Appeal) : Other) [2018] UKFTT 492 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Aug 2018 BAILII flag 2
Ikin v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 475 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2018 BAILII flag
Gilbert v HMRC [2018] UKFTT 437 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Aug 2018 BAILII flag 5
Gallagher v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 435 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2018 BAILII flag
Smyth v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 428 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Rowan-Smith v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 431 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Smith v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2018 BAILII flag
Chapman v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 409 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jul 2018 BAILII flag
Wickenden v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 464 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Wickenden v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 465 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jul 2018 BAILII flag
Murdoch v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 398 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2018 BAILII flag
Grant v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 397 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2018 BAILII flag
Crawford v Revenue and Customs [2018] UKFTT 392 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2018 BAILII flag 7
Pidcock v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 376 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jul 2018 BAILII flag
Bradshaw v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 368 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jul 2018 BAILII flag 1
Jones v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2018 BAILII flag
Nugent v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 342 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2018 BAILII flag
Spacia Grocers (A Partnership) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 344 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2018 BAILII flag
Cobb v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 343 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2018 BAILII flag
Berry v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2018 BAILII flag
Gater v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 455 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2018 BAILII flag
Income Tax & National Insurance Contributions - Real Time Information returns) [2018] UKFTT 380 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jun 2018 BAILII flag
Gill v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 351 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 May 2018 BAILII flag

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