Beadle v Revenue and Customs Commissioners
| Jurisdiction | England & Wales |
| Court | Court of Appeal (Civil Division) |
| Judgment Date | 29 April 2020 |
| Neutral Citation | [2020] EWCA Civ 562 |
| Year | 2020 |
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18 cases
- Fox v HMRC
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Archer v R & C Commissioners
...in the context of non-payment of a sum shown in an APN has recently been considered by the Court of Appeal in Beadle v R & C Commrs [2020] BTC 11 and by the Upper Tribunal in Sheiling Properties Ltd v R & C Commrs [2020] BTC 553. Both of these authorities post-date the decision of the FTT i......
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Drinks and Food Uk Ltd v Revenue and Customs Commissioners
...Tribunal: BT Pension Scheme (Trustees of the) v Revenue and Customs Comrs [2015] EWCA Civ 713; [2016] STC 66, CA Beadle v Revenue and Customs Comrs [2020] EWCA Civ 562; [2020] 1 WLR 3028; [2021] 1 All ER 237; [2020] STC 1058, CA Butlers Ship Stores Ltd v Revenue and Customs Comrs [2018] UKU......
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William Archer v The Commissioners for HM Revenue and Customs
...cases, for non-payment to be reasonable, it had to be based on a belief that was “robustly based” ([74]). 25 In Beadle v Revenue and Customs Commissioners [2020] EWCA Civ 562; [2021] 1 All ER 237, the Court of Appeal held that the alleged invalidity of PPNs was not a matter that the FTT cou......
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