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Coales v HMRC   flag  33

[2012] UKFTT 477
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
26th July, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Medivet Group Ltd v Revenue & Customs (VAT - imposition of default surcharge) [2020] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2020 BAILII flag
Ferguson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2020 BAILII flag
Ltd v HMRC [2020] UKFTT 34 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jan 2020 BAILII flag 1
Caris Properties Ltd v Revenue & Customs (Income Tax/corporation Tax : Penalty) [2019] UKFTT 709 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Nov 2019 BAILII flag
MacDonald v Revenue And Customs (VAT - breach of registration threshold) [2019] UKFTT 607 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2019 BAILII flag
Michael Pepper Joinery Ltd v Revenue & Customs (INCOME TAX - Construction Industry Scheme (CIS)) [2019] UKFTT 518 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2019 BAILII flag
Clark v Revenue & Customs (PROCEDURE : EXCISE DUTY - hand rolling tobacco) [2019] UKFTT 479 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2019 BAILII flag
Georgiou v Revenue & Customs (Income tax - self assessment - late filing) [2019] UKFTT 428 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jul 2019 BAILII flag
Griffiths v HMRC [2019] UKFTT 424 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2019 BAILII flag 2
Turner v Revenue & Customs (INCOME TAX - Penalties for late filing) [2019] UKFTT 325 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2019 BAILII flag
Lundhill Agriculture v Revenue & Customs (VAT - default surcharge) [2019] UKFTT 322 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 May 2019 BAILII flag
McMurray v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2019] UKFTT 83 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2019 BAILII flag
Tech Set Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 751 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Dec 2018 BAILII flag
Marble Commercial Contracting v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 656 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2018 BAILII flag
Nicholson, Griffith and Charlton Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 483 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Aug 2018 BAILII flag
Nicholson & Griffith Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 482 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Aug 2018 BAILII flag
Duncan v HMRC [2018] UKFTT 296 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2018 BAILII flag 5
Palmer v Revenue and Customs (Income Tax/Corporation Tax : Penalty) [2018] UKFTT 159 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Mar 2018 BAILII flag
Kane v Revenue and Customs (Income Tax/Corporation Tax : Penalty) [2017] UKFTT 725 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Sep 2017 BAILII flag
Sibleys Fuel And Marine Services v Revenue & Customs (HYDROCARBON OIL DUTY - fuel duty relief scheme for remote areas (Isles of Scilly)) [2016] UKFTT 777 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Nov 2016 BAILII flag 1
Eurovision Logistics Ltd v Revenue & Customs (VAT default surcharge) [2016] UKFTT 773 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Nov 2016 BAILII flag
M S Resources LLP v Revenue & Customs (VAT - default surcharge) [2016] UKFTT 754 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Nov 2016 BAILII flag
DCC Logistics Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 559 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Aug 2016 BAILII flag
Wain (t/a The Malt Shovel Hotel) v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 242 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2016 BAILII flag
Whiston Motor Factors Ltd v Revenue & Customs (VAT - PENALTIES : Reasonable excuse) [2015] UKFTT 379 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2015 BAILII flag
Jackson v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Evasion) [2015] UKFTT 387 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Jul 2015 BAILII flag
CJS Eastern Ltd v Revenue & Customs (INCOME TAX/CORPORATIO N TAX : Sub-contractors in the construction industry) [2015] UKFTT 213 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 May 2015 BAILII flag
County Inns Ltd v HMRC [2015] UKFTT 204 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 May 2015 BAILII flag 5
Gray Publishing v Revenue & Customs [2014] UKFTT 113 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jan 2014 BAILII flag 1
ETC (East Anglia) Ltd v Revenue & Customs [2014] UKFTT 98 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jan 2014 BAILII flag 1
David Wake-Walker Ltd v Revenue & Customs [2013] UKFTT 717 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Nov 2013 BAILII flag 1
Mytton Williams Ltd v Revenue & Customs [2013] UKFTT 591 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Oct 2013 BAILII flag
O M Care Ltd v Revenue & Customs [2013] UKFTT 263 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2013 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1989

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Chichester v Commissioners of Revenue and Customs [2012] UKFTT 397 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jun 2012 BAILII flag 6
Intelligent Management UK Ltd v HMRC [2011] UKFTT 704 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Nov 2011 BAILII flag 6
R v G; R v J [2009] UKHL 13; [2010] 1 AC 43; [2009] 2 All ER 409; [2009] 2 WLR 724; [2009] All ER (D) 38 House of Lords United Kingdom circa 2009 BAILII flag 28
Congentra AG v Sixteen Thirteen Marine SA (The Nicholas M) [2008] EWCA Crim 185; [2008] QB 827; [2008] 3 All ER 526; [2008] All ER (D) 188; [2009] 1 All ER (Comm) 479; [2008] 2 Lloyds Rep 602; [2008] 2 WLR 1026 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 13 Feb 2008 BAILII flag 23
Bancroft v Crutchfield (HMIT) [2002] STC (SCD) 347 United Kingdom circa 2002 flag 15
Clean Car Co Ltd v C & E Commissioners [1991] VATTR 239; [1991] BVC 568 United Kingdom circa 1991 flag 42
DPP v Camplin [1978] UKHL 2; [1978] AC 705; (1978) 67 Cr App R 14 United Kingdom 6 Apr 1978 BAILII flag 14

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