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Owen v Revenue & Customs (Application to make a late appeal - income tax fixed and daily penalties for late filing of self-assessment)   flag 

[2020] UKFTT 479
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
27th November, 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
Martland v HMRC [2018] UKUT 178 United Kingdom Upper Tribunal United Kingdom 1 Jun 2018 BAILII flag
David Collis [2011] UKFTT 588 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2011 BAILII flag
Rowland v HMRC [2006] STC (SCD) 536 United Kingdom circa 2006 flag
Clarks of Hove Ltd v Bakers Union [1979] 1 All ER 152 United Kingdom circa 1979 LexisNexis flag
Crabtree v Hinchcliffe [1971] 3 All ER 967 United Kingdom circa 1971 LexisNexis flag

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