Revenue and Customs Commissioners v West
| Jurisdiction | UK Non-devolved |
| Judgment Date | 29 March 2018 |
| Neutral Citation | [2018] UKUT 100 (TCC) |
| Date | 29 March 2018 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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4 cases
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Michaela Joy Hall (as Liquidator of Ethos Solutions Ltd) v Muhammad Nasim & 62 Others
...Security (contributions) Regulations 2001. The threshold set by these regulations, he submitted, is low. In the case of Stephen West [2018] UKUT 0100 (TCC), for example, the Upper Tribunal held that as long as the employee was aware of the particular steps, then the employee will have recei......
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Commissioners for HM Revenue and Customs v Tooth
...not intended to mislead. She sought support for this submission by reference to West v Revenue and Customs Comrs [2018] UKUT 100 (TCC); [2018] STC 1004 (“ West”). In that case the relevant question was whether the taxpayer knew that there had been a wilful failure by a company by which he w......
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Commissioners for HM Revenue and Customs v Tooth
...believed by the maker to be true, and not intended to mislead. She sought support for this submission by reference to R & C Commrs v West [2018] BTC 509 (“West”). In that case the relevant question was whether the taxpayer knew that there had been a wilful failure by a company by which he w......
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Christopher Purkiss (as Liquidator of Ethos Solutions Ltd) v Tim Kennedy & 34 Others
...(Contributions) Regulations 2001. The threshold set for recovery under these regulations is low: see by way of example Stephen West [2018] UKUT 0100 (TCC). If PAYE is due and the employer does not pay it, the employee may also be liable to an additional punitive charge under s.222 ITEPA. Wh......
1 books & journal articles
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Revisiting the Precedential Status of Crown Court Decisions
...The Kingsbridge Pension Fund Trust v Downs [2017] UKUT 237 (LC); [2017] L & TR 467, [20]; West vRevenue and Customs Commissioners [2018] UKUT 100 (TCC); [2018] STC 1004, [53]; Robertson v Gordon-Webb [2018]UKUT 235 (LC); [2018] L & TR 31, [23]; Governing Body of Lark Hall Primary School v S......