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Hargreaves v HMRC    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Moore v Revenue and Customs (INCOME TAX - Follower Notice - penalty)	[2024] UKFTT 518	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2024	BAILII
Rodrigues v Revenue & Customs (PROCEDURE-appeal struck out following UNLESS Order)	[2024] UKFTT 517	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2024	BAILII
WARDROP v Revenue & Customs (PROCEDURE - late appeal - Martland considered - length of delay)	[2024] UKFTT 178	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2024	BAILII
Aesthetic-Doctor com Ltd v Revenue & Customs (VALUE ADDED TAX - Exemptions - Health and welfare - aesthetic medicine - cosmetic clinic services)	[2024] UKFTT 48	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Dec 2023	BAILII
MOORE v Revenue & Customs (INCOME TAX - Sale of Co - Restricted Share Units in Acquirer)	[2023] UKFTT 399	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2023	BAILII
2 GREEN SMILE Ltd (2) DR AMEEKA PATEL (AS NOMINATED PARTNER OF 2 GREEN DENTAL PARTNERSHIP) v Revenue & Customs (INCOME TAX - CORPORATION TAX - transfer of the business and goodwill of a dental practice from a partnership to a connected Co)	[2023] UKFTT 15	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2022	BAILII
CLIVE KINGDON, TERRY STEAD & ANNE KINGDON v Revenue & Customs (INCOME TAX - appellants trading as a partnership and through a Co - date of transfer of business)	[2022] UKFTT 407	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2022	BAILII
VALYRIAN BLOODSTOCK Ltd v Revenue & Customs (Enterprise Investment Scheme - risk-to-capital condition)	[2022] UKFTT 306	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Aug 2022	BAILII
Cry Me A River Ltd v HMRC	[2022] UKFTT 182	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2022	BAILII
LA LUZ RESIDENTIAL HOME LTD v Revenue & Customs (CORPORATION AND INCOME TAX - assessments raised on Co and participators)	[2022] UKFTT 100	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Mar 2022	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII
Kimathi v Foreign and Commonwealth Office	[2018] EWHC 2066	High Court of England and Wales	United Kingdom - England and Wales	circa 2018	BAILII
Carmarthenshire County Council v Y	[2017] EWFC 36; [2017] 4 WLR 136	England and Wales Family Court	United Kingdom - England and Wales	30 Jun 2017	BAILII
NRC Holdings Ltd v Danilitskiy	[2017] EWHC 1431	High Court of England and Wales	United Kingdom - England and Wales	circa 2017	BAILII
Daniel v HMRC	[2014] UKFTT 173	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2014	BAILII
Gestmin SGPS SA v Credit Suisse (UK) Ltd	[2013] EWHC 3560	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII
Boyer Alan Investment Services Ltd v HMRC	[2012] UKFTT 558	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Aug 2012	BAILII
Hankinson v HMRC	[2011] EWCA Civ 1566; [2012] 1 WLR 2322	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Dec 2011	BAILII
R (Davies) v Revenue and Customs Commissioners	[2011] UKSC 47; [2012] 1 All ER 1048; [2011] 1 WLR 2625	United Kingdom Supreme Court	United Kingdom	19 Oct 2011	BAILII
Colin Moore v HMRC	[2011] UKUT 239	United Kingdom Upper Tribunal	United Kingdom	16 Jun 2011	BAILII
Secretary of State for Justice v RB	[2010] UKUT 454	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2010	BAILII
Anderson v HMRC	[2009] UKFTT 206	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Aug 2009	BAILII
Bell Group Ltd (in liq) v Westpac Banking Corporation (No 9)	[2008] WASC 239; (2008) 39 WAR 1; (2008) 225 FLR 1; (2008) 70 ACSR 1; (2008) 70 ASCR 1	Supreme Court of Western Australia	Australia - Western Australia	28 Oct 2008	AustLII
HMRC v Household Estate Agency	[2007] EWHC 1684	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
Wisniewski v Central Manchester Health Authority	[1998] PIQR 324		United Kingdom	circa 1998
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
Reed v Clark	[1986] Ch 1	Court of Chancery	United Kingdom	circa 1986	LexisNexis / Westlaw
Qualcast (Wolverhampton) Ltd v Haynes	[1959] AC 743; [1959] 2 All ER 38		United Kingdom	circa 1959	LexisNexis / Westlaw
Wilkie v IRCommrs	(1953) 32 Tax Cas 495		United Kingdom	circa 1953
IRC v Combe	(1932) 17 Tax Cas 405		United Kingdom	circa 1932
Levene v Inland Revenue Commissioners	[1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486	House of Lords	United Kingdom	9 Mar 1928	BAILII
Inland Revenue Commissioners v Lysaght	[1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385		United Kingdom	circa 1928	LexisNexis / Westlaw
Commissioners of Inland Revenue v Zorab	(1926) 11 Tax Cas 289		United Kingdom	circa 1926
Commissioners of Inland Revenue v Brown	(1926) 11 Tax Cas 292		United Kingdom	circa 1926
Cooper v Cadwalader	(1904) 5 Tax Cas 101		United Kingdom	circa 1904
R v Inspector of Taxes ex parte Fulford Dobson	64 Tax Cas 343		United Kingdom	circa 1928
Loewenstien v de Salis	10 Tax Cas 424		United Kingdom	circa 1928
3 All Er 1050	3 All ER 1050		United Kingdom	circa 1928	LexisNexis