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Szpakowska v Revenue & Customs (INCOME TAX - penalty for failure to make returns)

[2020] UKFTT 403

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

United Kingdom

10th October, 2020

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Advanced Scaffolding (Bristol) Ltd v HMRC	[2018] UKFTT 744	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Dec 2018	BAILII
Barry Edwards v HMRC	[2019] UKUT 131	United Kingdom Upper Tribunal	United Kingdom	1 May 2019	BAILII
Clarks of Hove Ltd v Bakers Union	[1979] 1 All ER 152		United Kingdom	circa 1979	LexisNexis
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991
Crabtree v Hinchcliffe	[1971] 3 All ER 967		United Kingdom	circa 1971	LexisNexis
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII
Qureshi v HMRC	[2018] UKFTT 115	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Mar 2018	BAILII

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