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1 LP (acting through Mr D J Cowen) v Revenue and Customs Commissioners   flag 

[2016] UKFTT 253
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
18th April, 2016

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
JASON CALLEN v Revenue & Customs (Discovery assessment - was the taxpayer or a person acting on his behalf careless) [2022] UKFTT 40 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2022 BAILII flag
Hicks v HMRC [2018] UKFTT 22 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2018 BAILII flag
BNP Paribas SA (London Branch) v HMRC [2017] UKFTT 487 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2017 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1938 s24

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Eclipse Film Partners No 35 LLP v HMRC [2015] EWCA Civ 95 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Feb 2015 BAILII flag
Clavis Liberty Fund LP1 v Revenue & Customs [2015] UKUT 72; [2015] 1 WLR 2949 United Kingdom Upper Tribunal United Kingdom 10 Feb 2015 BAILII flag
BUPA Insurance Ltd v Revenue And Customs [2014] UKUT 262 United Kingdom Upper Tribunal United Kingdom 16 Jun 2014 BAILII flag
2 Act 2005 2 Act 2005 United Kingdom circa 2005 flag
[1995] 1 AC 148 [1995] 1 AC 148 United Kingdom circa 1995 LexisNexis / Westlaw flag
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag
Vestey v Inland Revenue Commissioners [1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag
Lupton (Inspector of Taxes) v FA & AB Ltd [1972] AC 634; [1971] 3 All ER 948; 47 Tax Cas 580; [1971] 3 WLR 670 United Kingdom circa 1972 LexisNexis / Westlaw flag
Iswera v Commissioner of Inland Revenue [1965] 1 WLR 663 United Kingdom circa 1965 LexisNexis / Westlaw flag
Lewis Emanuel & Son Ltd v White (1965) 42 Tax Cas 369 United Kingdom circa 1965 flag
Paget v IRC [1938] 2 KB 25; 21 Tax Cas 677 United Kingdom circa 1938 LexisNexis / Westlaw flag
IR Commrs v Livingston (1927) 11 Tax Cas 538; [1927] SC 251 United Kingdom - Scotland circa 1927 flag

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