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Lau v HMRC   flag  29

[2018] UKFTT 230
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
23rd April, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
HMRC v Robertson [2019] UKUT 202 United Kingdom Upper Tribunal United Kingdom 2 Jul 2019 BAILII flag 31
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
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
Christpher Devine v HMRC [2020] UKFTT 255 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jun 2020 BAILII flag 2
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
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
Hill v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - taxpayer with liability did not complete tax return) [2020] UKFTT 316 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Aug 2020 BAILII flag 1
Fuller v Revenue & Customs [2020] UKFTT 189 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2020 BAILII flag 1
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
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
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
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
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
PITTNER v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 410 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Nov 2021 BAILII flag
Turley v Revenue and Customs (High Income Child Benefit Charge) [2021] UKFTT 123 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2021 BAILII flag
Hayden v Revenue & Customs (High Income Child Benefit Charge, reasonable excuse for failure to file return) [2021] UKFTT 51 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Feb 2021 BAILII flag
Bateson v Revenue and Customs (Income Tax - Enhanced Pension Protection) [2021] UKFTT 26 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jan 2021 BAILII flag
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
Keslake v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 394 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 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
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
Trevorrow v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 284 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jul 2020 BAILII flag
Patel v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 285 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jul 2020 BAILII flag
Hedge v Revenue & Customs (NCOME TAX - high income child benefit charge) [2020] UKFTT 273 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jun 2020 BAILII flag
Callen v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 253 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2020 BAILII flag
Cook v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 148 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Mar 2020 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1965

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Keslake v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 394 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 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
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
Trevorrow v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 284 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jul 2020 BAILII flag
Patel v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 285 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jul 2020 BAILII flag
Hedge v Revenue & Customs (NCOME TAX - high income child benefit charge) [2020] UKFTT 273 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jun 2020 BAILII flag
Callen v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 253 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2020 BAILII flag
Cook v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 148 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Mar 2020 BAILII flag

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