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R (Totel Ltd) v First-tier Tribunal (Tax Chamber)   flag  12

[2012] EWCA Civ 1401; [2013] QB 860
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
31st October, 2012

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioners for His Majesty's Revenue and Customs v Arrbab [2024] EWCA Civ 16 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jan 2024 BAILII flag
Watson (Dian) v Feanny (Camille) [2021] JMCA 42 Court of Appeal of Jamaica Jamaica 16 Apr 2021 CommonLII flag
NT Ada Ltd v HMRC [2019] UKFTT 333 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2019 BAILII flag 6
Popat v Revenue and Customs (Income Tax/Corporation Tax : Appeal) [2018] UKFTT 91 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2018 BAILII flag
Mathew v Revenue & Customs (DAILY PENALTIES - failure to comply) [2017] UKFTT 869 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Dec 2017 BAILII flag
Sintra Global Inc v HMRC [2016] UKFTT 726 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Oct 2016 BAILII flag 3
Mughal (t/a Dallas Chicken and Ribs) v Revenue and Customs (VAT - APPEALS : Hardship) [2016] UKFTT 456 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2016 BAILII flag
Kent v The National Crime Agency [2016] UKFTT 228 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Apr 2016 BAILII flag 1
Luxur PLC v Revenue and Customs (VAT - APPEALS : Hardship) [2016] UKFTT 101 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2016 BAILII flag
Clarise Properties Ltd v Rees [2015] EWCA Civ 1118 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Jul 2015 BAILII flag 1
Secretary of State for Work and Pensions v PD (ESA) (Employment and support allowance : other) [2014] UKUT 549 United Kingdom Upper Tribunal United Kingdom 10 Dec 2014 BAILII flag
Dong [2014] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2014 BAILII flag 6

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT)
Finance Act 1994 s14, s16, s59, s60, s54, s56
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
R (oao ToTel Ltd) v First Tier Tribunal (Tax Chamber) and HMRC [2011] EWHC 652 High Court of England and Wales United Kingdom - England and Wales circa 2011 BAILII flag 3
Wilson v First County Trust Ltd (No 2) [2003] UKHL 40; [2004] 1 AC 816; [2003] 4 All ER 97; [2003] 2 All ER (Comm) 491; [2003] 3 WLR 568; [2003] All ER (D) 187; [2003] UKHRR 1085; [2003] HRLR 33 House of Lords United Kingdom 10 Jul 2003 BAILII flag 414
R (Orange Personal Communications) v Secretary of State for Trade and Industry [2001] 3 CMLR 36 Europe circa 2001 flag 1
Mercury Personal Communications v Secretary of State for Trade and Industry [2000] UKCLR 143 United Kingdom circa 2000 flag 2
R v Secretary of State for the Environment; Ex parte Spath Holme Ltd [2000] 1 All ER 884; [2000] 3 WLR 141 United Kingdom circa 2000 LexisNexis flag 5
R v Secretary of State for the Home Department; Ex parte Simms [1999] UKHL 33; [2000] 2 AC 115; [1999] 3 All ER 400; [1999] 3 WLR 328; [1999] EMLR 689; (1999) 7 BHRC 411; (1999) 2 CHRLD 359 House of Lords United Kingdom 8 Jul 1999 BAILII flag 562
R v Secretary of State for the Home Department; Ex parte Pierson [1997] UKHL 37; [1998] AC 539; [1997] 3 All ER 577; [1997] 3 WLR 492 House of Lords United Kingdom 24 Jul 1997 BAILII flag 255
R v Secretary of State for Social Security, ex parte Joint Council for the Welfare of Immigrants [1996] EWCA Civ 1293; [1996] 4 All ER 385; [1997] 1 WLR 275 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jun 1996 BAILII flag 68
Colonial Sugar Refining Co Ltd v Irving [1905] AC 360 United Kingdom circa 1905 LexisNexis / Westlaw flag 1

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