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McDonough v Revenue And Customs (INCOME TAX - High income child benefit charge)   flag  2

[2020] UKFTT 421
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
21st October, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Harber v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - penalties for failure to notify liability to CGT - appellant relied on case law which could not be found on any legal website - whether cases generated by artificial intelligence such as ChatGPT) [2023] UKFTT 1007 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Dec 2023 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

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Nigel Rogers and Craig Shaw [2019] UKUT 406 United Kingdom Upper Tribunal United Kingdom 30 Dec 2019 BAILII flag 17
Barry Edwards v HMRC [2019] UKUT 131 United Kingdom Upper Tribunal United Kingdom 1 May 2019 BAILII flag 100
Johnstone v HMRC [2018] UKFTT 689 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Nov 2018 BAILII flag 26
Perrin v HMRC [2018] UKUT 156; [2018] BTC 513 United Kingdom Upper Tribunal United Kingdom 14 May 2018 BAILII flag 305
Lau v HMRC [2018] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2018 BAILII flag 29
McGreevy [2017] UKFTT 690 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Sep 2017 BAILII flag 22
Hesketh v HMRC [2017] UKUT 871 United Kingdom Upper Tribunal United Kingdom circa 2017 BAILII flag 2
Nonyane [2017] UKFTT 11 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Dec 2016 BAILII flag 13
HMRC v Hok Ltd [2012] UKUT 363 United Kingdom Upper Tribunal United Kingdom 23 Oct 2012 BAILII flag 397
HMRC v Gretton [2012] UKUT 261 United Kingdom Upper Tribunal United Kingdom 20 Jul 2012 BAILII flag 18
Clean Car Co Ltd v C &E Commissioners [1991] VATTR 234 United Kingdom circa 1991 flag 216

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