Smith v HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2011] UKUT 270 (TCC) |
| Date | 2011 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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12 cases
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Sub One Limited T/A Subway v The Commissioners for HM Revenue and Customs
...to findings of fact made by the First Tier Tribunal in a number of decisions: see e.g. Smith v Revenue and Customs Commissioners [2011] UKUT 270 (TCC), [2011] STC 1724 at [46]-[50]. The Tribunal had the advantage of seeing and hearing Mrs Mulligan give her evidence. The Tribunal explained i......
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The Commissioners for Her Majesty's Revenue and Customs v Astral Construction Limited
...and the approach that the Tribunal should take to an appeal such as this were conveniently set out by Arnold J in Smith v HMRC [2011] UKUT 270 (TCC); [2011] STC 1724, at [46] – [50]. From those authorities, it is clear that we can only allow the appeal if we are satisfied that there was an ......
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HMRC v Europlus Trading Ltd FTC/38/2012
...that the tribunal should take to an appeal such as this were conveniently set out by Arnold J in Smith v Revenue and Customs Comrs [2011] UKUT 270 (TCC) at [46]–[50], [2011] STC 1724 at From those authorities, it is clear that we can only allow the appeal if we are satisfied that there was ......
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TC03780: Karen Rotberg
... ... , then Mrs Rotberg had been "seriously misled by inaccurate information from the Inland Revenue". [32]There was further correspondence between Mr Michell and HMRC, and on 5 May 2006 HMRC issued ... That follows from the discussion of the proper test by Arnold J in the Upper Tribunal in Smith v R & C CommrsTAX [2011] BTC 1742 where, at [92], he rejected an argument on behalf of Mr Smith ... jurisdiction in terms of assessing the reasonableness of a decision of what was then HM Customs and Excise, clear words would have been necessary, and that the specific headings of appeal ... ...
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