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Gold Nuts Ltd   flag  4

[2016] UKFTT 82
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
8th February, 2016

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Budhdeo v Revenue & Customs (INCOME TAX : directions to recover PAYE income tax from individuals) [2020] UKFTT 193 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2020 BAILII flag
Hunter v Revenue & Customs (INCOME TAX :Discovery Assessment) [2019] UKFTT 312 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 May 2019 BAILII flag
Pravin v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 216 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Mar 2019 BAILII flag
Hundal [2018] UKFTT 469 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jul 2018 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1998 s12, s13

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Andreas Michael v HMRC [2015] UKFTT 577 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Nov 2015 BAILII flag 16
Beghal v DPP [2015] UKSC 49; [2016] AC 88; [2015] 3 WLR 344 United Kingdom Supreme Court United Kingdom 22 Jul 2015 BAILII flag 27
Trustees of the BT Pension Scheme v HMRC [2015] EWCA Civ 713 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Jul 2015 BAILII flag 34
HMRC v Tager [2015] UKUT 40 United Kingdom Upper Tribunal United Kingdom 6 Mar 2015 BAILII flag 4
Bluu Solutions Ltd v HMRC [2015] UKFTT 95 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2015 BAILII flag 37
Gold Nuts Ltd [2015] UKFTT 432 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2015 BAILII flag 2
R (oao) Derrin Brother Properties Ltd v HMRC [2014] EWHC 1152 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 3
Khawaja v HMRC [2013] UKUT 353 United Kingdom Upper Tribunal United Kingdom 12 Aug 2013 BAILII flag 6
HMRC v Abdul Noor [2013] UKUT 71 United Kingdom Upper Tribunal United Kingdom 14 Feb 2013 BAILII flag 123
Manchester City Council v Pinnock [2010] UKSC 45; [2011] 1 All ER 285; [2010] 3 WLR 1441; [2010] All ER (D) 42; [2011] 2 AC 104 United Kingdom Supreme Court United Kingdom 3 Nov 2010 BAILII flag 109
R v K [2010] EWCA Crim 1640 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales circa 2010 BAILII flag 1
Oxfam v HMRC [2009] EWHC 3078 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 26
Doherty v Birmingham City Council [2008] UKHL 57; [2009] 1 AC 367; [2009] 1 All ER 653; [2008] 3 WLR 636; [2008] All ER (D) 425 House of Lords United Kingdom 30 Jul 2008 BAILII flag 93
Kensington International Ltd v Republic of the Congo [2007] EWHC 1632 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 1
Harvard Sharkey v HMRC [2006] EWHC 300 High Court of England and Wales United Kingdom - England and Wales circa 2006 BAILII flag
R v Mushtaq [2005] UKHL 25; [2005] 3 All ER 885; [2005] 1 WLR 1513; [2005] All ER (D) 296; [2005] 2 Cr App R 32; [2006] Crim LR 834; 169 JP 277 House of Lords United Kingdom 21 Apr 2005 BAILII flag 68
Drax Holdings Ltd, Re; InPower Ltd, Re [2003] EWHC 2743 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag
Brockbank v Shannon [2002] NICA 50 Court of Appeal in Northern Ireland United Kingdom - Northern Ireland 20 Dec 2002 BAILII flag 1
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 flag 208
R v Kearns [2002] 1 WLR 2815 United Kingdom circa 2002 LexisNexis / Westlaw flag 12
R v Lambert [2001] UKHL 37; [2002] QB 1112; [2002] 1 All ER 2; [2001] 3 WLR 206; [2001] UKHRR 1074; [2001] Crim LR 806; [2001] 2 Cr App R 511 House of Lords United Kingdom 5 Jul 2001 BAILII flag 61
R (Alconbury Developments Ltd) v Secretary of State for the Environment, Transport and the Regions [2001] UKHL 23; [2002] 2 AC 295; [2001] 2 All ER 929; [2001] 2 WLR 1389; [2001] HRLR 45; [2001] UKHRR 728; [2002] Env LR 12 House of Lords United Kingdom 9 May 2001 BAILII flag 269
[2001] Ewca Civ 1048 [2001] EWCA Civ 1048 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2001 BAILII flag 25
A-G's Ref (No 7 of 2000) [2001] 1 WLR 1879 United Kingdom circa 2001 LexisNexis / Westlaw flag 7
[2001] Ukhl 45 [2001] UKHL 45; [2001] BTC 421 House of Lords United Kingdom circa 2001 BAILII flag 7
Brown v Stott [2000] UKPC D3; [2001] 2 All ER 97; [2001] 2 WLR 817; [2001] SLT 59; [2001] SCCR 62 Privy Council United Kingdom - Scotland 5 Dec 2000 BAILII flag 127
Ijl v UK [2000] ECHR 29522/95 European Court of Human Rights Europe circa 2000 BAILII flag 2
L v United Kingdom [2000] 2 FLR 322 Australia circa 2000 Legal Online / Westlaw flag 15
R v Hertfordshire County Council, Ex parte Green Environmental Industries Ltd [2000] AC 412 United Kingdom circa 2000 LexisNexis / Westlaw flag 5
Sheffield and Horsham v United Kingdom [1998] ECHR 69; (1998) 27 EHRR 163; 5 BHRC 83; [1998] HRCD 758 European Court of Human Rights Europe 30 Jul 1998 BAILII flag 58
Southwark Crown Court, Ex Parte Bowles, R v [1998] UKHL 16; [1998] AC 641; [1998] 2 All ER 193; [1998] 2 WLR 715; [1999] Crim LR 220 House of Lords United Kingdom 2 Apr 1998 BAILII flag 26
Saunders v United Kingdom [1996] ECHR 19187/91; (1996) 23 EHRR 313; 2 BHRC 358 European Court of Human Rights Europe circa 1996 BAILII flag 125
Funke v France [1993] ECHR 7; (1993) 16 EHRR 297; [1993] 1 CMLR 897 European Court of Human Rights Europe 25 Feb 1993 BAILII flag 68
Bishopsgate Investment Management Ltd (in liq) v Maxwell (Maxwell case) [1993] Ch 1; [1992] 2 All ER 856; [1992] 2 WLR 991 Court of Chancery United Kingdom circa 1993 LexisNexis / Westlaw flag 48
Bank of England v Riley [1992] Ch 475; [1992] 1 All ER 769; [1992] 2 WLR 840 Court of Chancery United Kingdom circa 1992 LexisNexis / Westlaw flag 15
London United Investment plc, Re [1992] Ch 578; [1992] 2 All ER 842; [1992] 2 WLR 850 Court of Chancery United Kingdom circa 1992 LexisNexis / Westlaw flag 10
R v Commissioners of Inland Revenue; Ex parte T C Coombs & Co [1991] 2 AC 283; [1991] 3 All ER 623; [1991] 2 WLR 682 United Kingdom circa 1991 LexisNexis / Westlaw flag 193
[1991] WLR 280 [1991] WLR 280 United Kingdom circa 1991 LexisNexis / Westlaw flag 1
Sociedade Nacional De Comustiveis De Angola UEE v Lundqvist [1991] 2 QB 310; [1990] 3 All ER 283; [1991] 2 WLR 280 United Kingdom circa 1991 LexisNexis / Westlaw flag 43
Tate Access Floors Inc v Boswell [1991] Ch 512; [1990] 3 All ER 303; [1991] 2 WLR 304 Court of Chancery United Kingdom circa 1991 LexisNexis / Westlaw flag 81
Sporrong and Lonnroth v Sweden [1982] ECHR 5; (1983) 5 EHRR 35 European Court of Human Rights Europe 23 Sep 1982 BAILII flag 244
Rio Tinto Zinc Corporation v Westinghouse Electric Corporation [1978] AC 547; [1978] 1 All ER 434; [1978] 2 WLR 81 United Kingdom circa 1978 LexisNexis / Westlaw flag 226
1 B & S 3 1 B & S 3 Kings Bench United Kingdom circa 2002 flag 1

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