Bluu Solutions Ltd v HMRC

[2015] UKFTT 95

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

United Kingdom

20th February, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
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
HAWTHORN PROPERTIES UNLIMITED v Revenue & Customs (late filing penalty - special reduction)	[2024] UKFTT 305	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2024	BAILII
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
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
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
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
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
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
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
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
Udlaw v HMRC	[2020] UKFTT 52	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jan 2020	BAILII
In Tandem Resources Ltd v Revenue & Customs (VAT-best judgment assessments-supply of labour)	[2019] UKFTT 615	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Oct 2019	BAILII
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
Red Lion Trading Partnership v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)	[2019] UKFTT 223	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Apr 2019	BAILII
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
Advanced Scaffolding (Bristol) Ltd v HMRC	[2018] UKFTT 744	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Dec 2018	BAILII
Johnstone v HMRC	[2018] UKFTT 689	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Nov 2018	BAILII
Walsh v Revenue & Customs (PROCEDURE : Other)	[2018] UKFTT 519	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Aug 2018	BAILII
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
Lennon v Revenue and Customs	[2018] UKFTT 220	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Apr 2018	BAILII
Appellant v HMRC	[2018] UKFTT 103	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Feb 2018	BAILII
Beadle v Revenue & Customs	[2017] UKFTT 829	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Nov 2017	BAILII
Northam v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty)	[2017] UKFTT 706	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Sep 2017	BAILII
Sharp v Revenue and Customs (Income Tax/Corporation Tax : Penalty)	[2017] UKFTT 581	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jul 2017	BAILII
Asia v Revenue and Customs (Income Tax/Corporation Tax : Penalty)	[2017] UKFTT 479	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jun 2017	BAILII
Quested (t/a Eyelevel Design Consultants) v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty)	[2017] UKFTT 460	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jun 2017	BAILII
Caunter	[2017] UKFTT 335	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Apr 2017	BAILII
Solar Power PV Ltd v HMRC	[2016] UKFTT 400	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jun 2016	BAILII
Fernhill Primary School v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty)	[2016] UKFTT 220	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Mar 2016	BAILII
Medway Bond & Storage Co Ltd v HMRC	[2016] UKFTT 169	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Mar 2016	BAILII
Pendergate Ltd t/a Ridge Crest Cleaning Services v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2016] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Mar 2016	BAILII
Gold Nuts Ltd	[2016] UKFTT 82	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2016	BAILII
Bromcom Computers PLC v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2015] UKFTT 537	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Oct 2015	BAILII
Howells v Revenue & Customs	[2015] UKFTT 412	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Aug 2015	BAILII
Ames v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)	[2015] UKFTT 337	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2015	BAILII
Matthew Hodges v HMRC	[2015] UKFTT 227	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 May 2015	BAILII
Keary v The Director of Border Revenue & Revenue & Customs (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Other)	[2015] UKFTT 208	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 May 2015	BAILII

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Solar Power PV Ltd v HMRC	[2016] UKFTT 400	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jun 2016	BAILII
Fernhill Primary School v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty)	[2016] UKFTT 220	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Mar 2016	BAILII
Medway Bond & Storage Co Ltd v HMRC	[2016] UKFTT 169	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Mar 2016	BAILII
Pendergate Ltd t/a Ridge Crest Cleaning Services v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2016] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Mar 2016	BAILII
Gold Nuts Ltd	[2016] UKFTT 82	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2016	BAILII
Bromcom Computers PLC v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2015] UKFTT 537	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Oct 2015	BAILII
Howells v Revenue & Customs	[2015] UKFTT 412	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Aug 2015	BAILII
Ames v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)	[2015] UKFTT 337	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2015	BAILII
Matthew Hodges v HMRC	[2015] UKFTT 227	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 May 2015	BAILII
Keary v The Director of Border Revenue & Revenue & Customs (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Other)	[2015] UKFTT 208	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 May 2015	BAILII
Pendle	[2015] UKFTT 27	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2015	BAILII
Heliops UK v Revenue & Customs	[2015] UKFTT 24	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jan 2015	BAILII
Spring Capital v HMRC	[2015] UKFTT 8	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2015	BAILII
Kennedy v Charity Commission	[2014] UKSC 20; [2015] AC 455; [2014] 2 All ER 847; [2014] 2 WLR 808	United Kingdom Supreme Court	United Kingdom	26 Mar 2014	BAILII
Bank Mellat v HM Treasury (No 2)	[2013] UKSC 39; [2013] 4 All ER 533; [2013] 3 WLR 179; [2013] HRLR 30; [2014] AC 700	United Kingdom Supreme Court	United Kingdom	19 Jun 2013	BAILII
Morgan & Donaldson	[2013] UKFTT 317	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 May 2013	BAILII
HMRC v Total Technology (Engineering) Ltd	[2012] UKUT 418	United Kingdom Upper Tribunal	United Kingdom	29 Nov 2012	BAILII
R v Waya	[2012] UKSC 51; [2013] 1 AC 294; [2012] 3 WLR 1188	United Kingdom Supreme Court	United Kingdom	14 Nov 2012	BAILII
Granite v HMRC	[2012] UKFTT 463	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jul 2012	BAILII
White v HMRC	[2012] UKFTT 364	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Jun 2012	BAILII
Roche v Revenue & Customs	[2012] UKFTT 333	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 May 2012	BAILII
Rodney Warren & Co	[2012] UKFTT 57	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jan 2012	BAILII
Agar Ltd v Revenue & Customs	[2011] UKFTT 773	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Dec 2011	BAILII
Hardy v HMRC	[2011] UKFTT 592	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Sep 2011	BAILII
David Collis	[2011] UKFTT 588	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Sep 2011	BAILII
R v H	[2003] UKHL 1; [2003] 1 All ER 497; [2003] 2 Cr App R 25; [2003] All ER (D) 293; (2003) 167 JPN 155	House of Lords	United Kingdom	30 Jan 2003	BAILII
R (McCann) v Crown Court at Manchester; Clingham v Kensington	[2002] UKHL 39; [2003] 1 AC 787; [2002] 4 All ER 593; [2002] 3 WLR 1313; [2002] All ER (D) 246; [2002] UKHRR 1286; (2002) 166 JPN 850; [2003] 1 Cr App R 27; 13 BHRC 482; (2002) 166 JP 657	House of Lords	United Kingdom	17 Oct 2002	BAILII
R v Home Department State Secretary; Ex parte Doody	[1993] UKHL 8; [1994] 1 AC 531; [1993] 3 All ER 92; [1993] 3 WLR 154	House of Lords	United Kingdom	24 Jun 1993	BAILII
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991
Clarks of Hove v Bakers' Union	[1978] 1 WLR 1207		United Kingdom	circa 1978	LexisNexis / Westlaw
Crabtree v Hinchcliffe	[1971] 3 All ER 967		United Kingdom	circa 1971	LexisNexis
South Bucks DC v Porter	[2004] 1 WLR 1953		United Kingdom	circa 1953	LexisNexis / Westlaw
R (Thapa) v Secretary of State for the Home Department	[2014] EWHC 659	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII
Gibraltar Betting & Gaming Association Ltd v Secretary of State for Culture, Media & Sport	[2014] EWHC 3236	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII
R (Sinclair Collis Ltd) v Secretary of State for Health	[2011] EWCA Civ 437; [2012] QB 394; [2012] 2 WLR 304; (2011) 123 BMLR 36; 24 Act 2009; [2011] All ER (D) 142	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Jun 2011	BAILII
R(oao Mudie v Dover Magistrates Court	[2003] EWCA Civ 237	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2003	BAILII
Han & Yau v HMRC	[2001] EWCA Civ 1048	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2001	BAILII
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII
Illinois State Board of Elections v Socialist Workers Party	440 US 173; 59 L Ed 2d 230; 99 SCt 983	United States Supreme Court	United States	22 Feb 1979	WorldLII
Stec v UK	(2006) 20 BHRC 348			circa 2006	LexisNexis

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