Guidance

Upper Tribunal (Tax and Chancery) hearings and register 2009 to 2013

Updated 4 April 2024

Applies to England and Wales

Case number Date received Appellant v Respondent Hearing type Hearing details Outcome
FTC/145/2013 30 Dec 2013 Michael Macklin v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 13 to 14 Jan 2015, 10:30am Appeal part allowed, part dismissed
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 29 to 30 Oct 2014, 10:30am
FTC/144/2013 30 Dec 2013 HMRC v The Chancellor, Masters & Scholars of The University of Cambridge Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 17 Mar 2015, 10:30am Appeal dismissed: permission to appeal to the Court of Appeal refused
FTC/143/2013 19 Dec 2013 Bladeroom Group Ltd v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 29 Apr 2015, 10:30am Appeal dismissed
FTC/142/2013 18 Dec 2013 TDG (UK) Ltd v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 23 Feb 2015, 10:30am Dismissed: application to appeal to the Court of Appeal received
FTC/141/2013 16 Dec 2013 HMRC v The Executor of Osias Tager (deceased) Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 5 Feb 2015, 2:00pm
Vacated 45 Bedford Square, London WC1B 3DN Date/time: 10 Oct 2014, 10:30am Allowed
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 8 May 2014, 10:30am
FTC/140/2012 16 Dec 2013 HMRC v Romy Tager QC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 10 Oct 2014, 10:30am Allowed. Permission to appeal to the Court of Appeal granted
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 8 May 2014, 10:30am
FTC/139/2013 12 Dec 2013 Peel Property (SDL) Ltd v HMRC Application Withdrawn
FTC/138/2013 12 Dec 2013 Peel Airports (BIHL) Ltd v HMRC Substantive Withdrawn
FTC/137/2013 12 Dec 2013 Peel Airports (AESPL) Ltd v HMRC Directions Withdrawn
FTC/136/2013 12 Dec 2013 Heliconia Ltd v HMRC Substantive Withdrawn
FTC/135/2013 12 Dec 2013 Greathey Investments Ltd v HMRC Directions Withdrawn
FTC/134/2013 12 Dec 2013 Simplex Traders Ltd v HMRC Withdrawn
FTC/133/2013 9 Dec 2013 Pelix Ltd (in administration) v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 11 May 2015, 10:30am
FTC/132/2013 29 Nov 2013 Julian Massey & Beryl Massey t/a Hilden Park Partnership; Hilden Park LLP v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 27 to 29 Apr 2015, 10:30am
FTC/131/2013 3 Dec 2013 HMRC v Nicholas Race Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 3 Jun 2014, 10:30am Part allowed and part remitted to First-tier Tribunal
UT/2013/0030 25 Nov 2016 Peter Arakiel Brookes v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 6 Apr 2016, 10:30am Remitted to First-tier Tribunal (Tax Chamber)
FTC/130/2013 25 Nov 2013 Peter Arakiel Brookes v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 9 Mar 2015, 10:30am Postponed
Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 2 Nov 2015, 10:30am Postponed
FTC/129/2013 19 Nov 2013 HMRC v David Thomson George House, 126 George Street, Edinburgh EH2 4HH Date/time: 9 to 10 Jun 2014 Appeal dismissed
FTC/128/2013 15 Nov 2013 HMRC v Roy Shields Substantive Tribunal Hearing Centre, 3rd Floor, Bedford House, Bedford Street, Belfast BT2 7FD Date/time: 9 Sep 2014, 10:30am Appeal allowed
FTC/127/2013 5 Nov 2013 Chelmsford College v HMRC Substantive Withdrawn
FTC/126/2013 1 Nov 2013 HMRC v Asiana Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 30 Sep 2014, 10:30am Appeal allowed
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 23 Feb 2015, 10:30am Vacated
FTC/125/2013 31 Oct 2013 HMRC v Anthony Barkas Substantive 45 Bedford Square, London WC1B 3DN Date/time: 4 Sep 2014, 10:30am Appeal dismissed
FTC/124/2013 31 Oct 2013 Regentford Ltd v Charity Commission for England and Wales Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 3 Jul 2014, 10:30am Appeal dismissed
FTC/123/2013 24 Oct 2013 Portland Gas Storage Ltd v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 29 Apr 2014, 10:30am Appeal allowed. Permission to appeal to the Court of Appeal refused.
FTC/122/2013 23 Oct 2013 HMRC v Astral Construction Ltd Substantive 45 Bedford Square, London WC1B 3DN Date/time: 20 Oct 2014, 10:30am Appeal dismissed
FTC/121/2013 24 Oct 2013 Jason Plastics Ltd v HMRC Substantive Date/time: No hearing Appeal allowed on one ground by consent
FTC/120/2013 15 Oct 2013 Tower Radio Ltd & Others v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 24 to 25 Nov 2014, 10:30am Allowed. Permission granted to appeal to the Court of Appeal.
FTC/119/2013 10 Oct 2013 Project Blue Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 21 to 23 Jul 2014, 10:30am Part allowed. Permission granted to both parties to appeal to the Court of Appeal.
FTC/118/2013 8 Oct 2013 Patricia Franks v HMRC Allowed by consent
FTC/117/2013 7 Oct 2013 Taygroup Ltd v HMRC Substantive Date/time: Withdrawn Appeal withdrawn
FTC/116/2013 30 Sep 2013 Principle Fork Lifts Ltd v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 7 Jul 2014, 10:30am Appeal withdrawn
FTC/115/2013 4 Oct 2013 Clive Bowring v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 3 to 4 Mar 2015, 10:30am Appeal allowed
FTC/114/2013 3 Oct 2013 HMRC v Asim Patel Substantive 45 Bedford Square, London WC1B 3DN Date/time: 21 May 2014, 10:30am Appeal allowed
FTC/113/2013 27 Sep 2013 Philip Graham Tindale v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 3 Jun 2014, 10:30am Appeal dismissed
FTC/112/2013 27 Sep 2013 John Hargreaves v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 22 to 23 Jul 2014, 10:30am Appeal dismissed. Application for permission to appeal to the Court of Appeal granted.
FTC/111/2013 26 Sep 2013 HMRC v Infinity Distribution (in Administration) Ltd Hearing vacated Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 17 Feb 2015, 10:30am Appeal remitted to First-tier Tribunal for further consideration. Application to appeal to the Court of Appeal refused.
FTC/110/2013 26 Sep 2013 First Class Communication Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 23 Apr 2014, 10:30am Appeal dismissed
FTC/109/2013 24 Sep 2013 Spring Salmon & Seafood Ltd v HMRC Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 2 to 3 Oct 2014 Appeal dismissed
FTC/108/2013 23 Sep 2013 S & I Electronics plc v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 27 to 28 Jan 2015, 10:30am Appeal dismissed
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 5 Feb 2015, 10:30am
FTC/107/2013 16 Sep 2013 HMRC v Northumbrian Water Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 9 Feb 2015 Appeal dismissed
FTC/106/2013 16 Sep 2013 Colaingrove Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 10 to 11 Nov 2014 Appeal allowed. Permission granted to appeal to the Court of Appeal.
FTC/105/2013 12 Sep 2013 John Myers v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 23 to 24 Mar 2015, 10:30am Dismissed. Permission to appeal to the Court of Appeal refused.
FTC/104/2013 12 Sep 2013 James Lucas v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 23 to 24 Mar 2015, 10:30am Dismissed. Permission to appeal to the Court of Appeal refused.
FTC/103/2013 12 Sep 2013 Steven Price v HMRC Costs hearing Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 23 to 24 Mar 2015, 10:30am Dismissed. Permission to appeal to the Court of Appeal refused.
FTC/102/2013 12 Sep 2013 Robert Smith v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 3 to 4 Feb 2015, 10:30am Settled between parties
FTC/101/2013 5 Sep 2013 Mark Allan v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 21 to 22 Jul 2014, 10:30am Appeal dismissed
FTC/100/2013 5 Sep 2013 HMRC v The Open University Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 to 19 Nov 2014, 10:30am Appeal dismissed: permission granted to appeal to Court of Appeal
FTC/99/2013 5 Sep 2013 Peninsular & Oriental Steam Navigation Company v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 16 to 17 Dec 2014, 10:30am Appeal dismissed: permission granted to appeal to Court of Appeal
FTC/98/2013 30 Aug 2013 HMRC v Keith Donaldson Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 10 Jul 2014, 10:30am Appeal allowed: permission to appeal to the Court of Appeal granted on one ground and refused on two
FTC/97/2013 30 Aug 2013 Repertoire Culinaire Ltd v HMRC Hearing vacated Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 to 19 Jan 2015, 10:30am Appeal allowed
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 13 to 14 Jan 2015, 10:30am
FTC/96/2013 29 Aug 2013 Westinsure Group Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 4 to 5 Jun 2014, 10:30am Appeal dismissed: permission to appeal to Court of Appeal refused
FTC/95/2013 13 Aug 2013 HMRC v CCA Distribution Ltd (In administration) Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 29 Jun to 1 Jul 2015, 10:30am Remitted to First-tier Tribunal. Permission to appeal to the court of Appeal refused
FTC/94/2013 12 Aug 2013 HMRC v Euroceanica (UK) Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 14 Jul 2014, 10:30am Appeal withdrawn
FTC/93/2013 9 Aug 2013 Pierhead Purchasing Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 12 Jun 2014, 10:30am Appeal dismissed. Permission to appeal to Court of Appeal refused.
FTC/92/2013 2 Aug 2013 HMRC v Pinevale Ltd Vacated Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 20 Mar 2014, 10:30am Appeal allowed
FTC/91/2013 5 Aug 2013 Thambithurai Sanjeevraj v HMRC Substantive Date/time: No hearing Remitted to the First-tier Tribunal (Tax) - to be heard by a differently-constituted panel
FTC/90/2013 31 Jul 2013 Colin John Gunn v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 30 Oct 2013, 10:30am Withdrawn
FTC/89/2013 31 Jul 2013 HMRC v National Exhibition Centre Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 7 Nov 2014, 10:30am Allowed following reference to the Court of Justice of the European Union
FTC/88/2013 30 Jul 2013 HMRC v John Kerr Roofing Contractors Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 1 to 3 Dec 2014, 10:30am Allowed. Settled by Consent
FTC/87/2013 30 Jul 2013 Scotts Atlantic Management Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 14 to 15 Oct 2014, 10:30am Dismissed
FTC/86/2013 30 Jul 2013 Scotts Film Management Ltd v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 14 to 15 Oct 2014, 10:30am Dismissed
FTC/85/2013 29 Jul 2013 HMRC v Hema Tailor Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 4 to 5 Nov 2014, 10:30am
FTC/84/2013 26 Jul 2013 Andrew Savva, Mario Savva, Philip Savva, Savva Savva, and Kalliopi Pericleous v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 27 to 29 Oct 2014, 10:30am Dismissed
FTC/83/2013 29 Jul 2013 HMRC v Royal College of Paediatrics and Child Healthcare & Coleridge (Theobalds Road) Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 8 to 9 Dec 2014, 10:30am Dismissed
TCC-JR/04/2013 29 Jul 2013 ELS Group Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 1 to 2 Dec 2014, 10:30am Claim dismissed
FTC/82/2013 25 Jul 2013 N & M Walkingshaw Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 24 Nov 2014, 10:30am Appeal dismissed
FTC/81/2013 28 Jun 2013 Libra Tech Ltd & Libra Graphics International Ltd v HMRC Appeal withdrawn Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 14 to 15 Oct 2014, 10:30am Vacated. Appeal withdrawn
FTC/80/2013 24 Jul 2013 HMRC v University of Huddersfield Substantive (to be heard after FTC/84/2013) Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 22 to 23 Jul 2014, 10:30am Allowed. Permission granted for appeal to the Court of Appeal.
FTC/79/2013 22 Jul 2013 Limitmaze Ltd v HMRC Appeal withdrawn
FTC/78/2013 19 Jul 2013 Rigcharm Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 24 to 25 Jun 2014, 10:30am Appeal withdrawn
FTC/77/2013 10 Jul 2013 Bristol & West plc v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 5 to 6 Feb 2014, 10:30am Appeal allowed. Permission to appeal to the Court of Appeal granted to both appellant and respondents.
FTC/76/2013 5 Jul 2013 Island Contract Management (UK) Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 22 to 24 Jun 2015, 10:30am Dismissed. Application for permission to appeal to the Court of Appeal refused.
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 28 to 29 Jul 2014, 10:30am Vacated
FTC/75/2013 25 Jun 2013 Fidex Ltd v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 13 to 15 May 2014, 10:30am Dismissed: permission to appeal to the Court of Appeal refused
FTC/74/2013 24 Jun 2013 HMRC v Earlsferry Thistle Golf Club Vacated George House, 126 George Street, Edinburgh EH2 4HH Date/time: 12 May 2014 Allowed
FTC/73/2013 19 Jun 2013 Novair Ltd v HMRC Substantive Date/time: No hearing required Allowed
FTC/72/2013 17 Jun 2013 Joost Lobler v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 19 to 20 Jan 2015, 10:30am Part allowed, part dismissed
FTC/71/2013 12 Jun 2013 HMRC v Fidex Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 13 to 15 May 2014, 10:30am Allowed
FTC/70/2013 12 Jun 2013 Patrick Degorce v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 9 Sep 2014, 2:00pm
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 to 21 Nov 2014, 10:30am Dismissed
FTC/69/2013 11 Jun 2013 HMRC v The Spotting the Ball Partnership & 9 Others [Also known as Sportech and others] Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 29 to 30 Apr 2014, 10:30am Appeal allowed (permission to appeal to the Court of Appeal refused)
FTC/68/2013 10 Jun 2013 Mr Kenneth Charles Noble v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 22 May 2014, 10:30am Appeal dismissed
FTC/67/2013 7 Jun 2013 Totel Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 25 to 26 Jun 2014, 10:30am Appeal dismissed. Permission to appeal granted in part to Court of Appeal.
FTC/66/2013 7 Jun 2013 GSM Export UK Ltd (in administration) & Sprint Cellular Division Ltd (in administration) v HMRC Application Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 21 to 23 Oct 2014, 10:30am Appeal dismissed
FTC/65/2013 6 Jun 2013 HMRC v GB Housley Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 16 Jan 2015, 10:30am Appeal allowed and remitted to the First-tier Tribunal
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 4 to 5 Mar 2014, 10:30am Permission to appeal granted to Court of Appeal
FTC/64/2013 22 May 2013 Malcolm Healey v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 27 to 29 Oct 2014, 10:30am Dismissed
FTC/63/2013 6 Jun 2013 Pars Technology Ltd v HMRC Date/time: To be fixed
FTC/62/2013 5 Jun 2013 HMRC v Coe of Ilford Ltd Substantive Withdrawn
FTC/61/2013 3 Jun 2013 William S G Russell v HMRC Continuation hearing Date/time: To be fixed
FTC/60/2013 30 May 2013 Boyer Allan Investment Services Ltd (formerly Boyer Allan Investment Management Ltd) v HMRC Adjourned for further argument Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 30 Jun to 1 Jul 2014, 10:30am Hearing vacated. Appeal withdrawn
FTC/59/2013 29 May 2013 HMRC v Caithness Creels Ltd Substantive (to be heard before FTC/84/2013) George House, 126 George Street, Edinburgh EH2 4HH Date/time: 3 Feb 2014 Appeal allowed
FTC/58/2013 17 May 2013 HMRC v Colaingrove Ltd Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 to 19 Jun 2014, 10:30am Appeal allowed: permission to appeal to Court of Appeal granted
FTC/57/2013 21 May 2013 J R Martin v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 7 Feb 2014, 10:30am
FTC/56/2013 21 May 2013 Timothy Harding v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 21 Oct 2013, 10:30am Appeal dismissed
FTC/55/2013 16 May 2013 HMRC v The Vaccine Research Ltd Partnership & Patrick Lionel Vaughan Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 19 to 21 May 2014, 10:30am All appeals and cross appeals dismissed
UTJR/2013/001 14 May 2013 N Notaro Homes Ltd, C and SA Keslake, Muhammad Zahur, Ian M Hackett Ltd, RD & J Bainborough, Clevedon Care Ltd, Heslam Homes Ltd, Victoria & Thornton Court Ltd, Springhill (Accrington) Ltd, Oldfield Manor Ltd and Gillian Eyton-Jones & Rebecca Eyton - Jones (t/a Briercliffe Lodge) v HMRC Application Court 24, West Block, Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 24 Jun 2016, 10:00am
TCC-JR/02/2013 14 May 2013 N Notaro Homes Ltd, C and SA Keslake, Muhammad Zahur, Ian M Hackett Ltd, RD & J Bainborough, Clevedon Care Ltd, Heslam Homes Ltd, Victoria & Thornton Court Ltd, Springhill (Accrington) Ltd, Oldfield Manor Ltd and Gillian Eyton-Jones & Rebecca Eyton - Jones (t/a Briercliffe Lodge) v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 2 Dec 2013, 10:30am
FTC/54/2013 13 May 2013 HMRC v Richard Burton Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 23 Nov 2015, 10:30am Appeal allowed
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 9 May 2014, 10:30am
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 21 Oct 2013, 10:30am
FTC/53/2013 13 May 2013 Samad Samadian v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 16 Dec 2013, 10:30am Appeal dismissed
FTC/52/2013 9 May 2013 HMRC v Longridge on the Thames Case Management Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 14 Oct 2014, 10:30am Dismissed: permission granted to appeal to the Court of Appeal
FTC/51/2013 7 May 2013 The Portal Partnership Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 2 May 2014, 10:30am Appeal withdrawn
FTC/50/2013 13 May 2013 Isle of Wight Council & Others v HMRC Application Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 10 to 11 Apr 2014, 10:30am Dismissed: application for permission to appeal to the Court of Appeal granted
FTC/49/2013 23 Apr 2013 Lane Fouracres Associates v HMRC Application 45 Bedford Square, London WC1B 3DN Date/time: 16 Dec 2013, 10:30am Dismissed: application for permission to appeal to the Court of Appeal refused
FTC/48/2013 25 Apr 2013 Andrew Chappell v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 7 to 9 Jul 2014, 10:30am Permission to appeal to the court of Appeal refused. Appeal by appellant dismissed. Appeal by Respondents Allowed.
FTC/47/2013 17 Apr 2013 James McKeown Haulage v Director of Border Revenue Substantive Chancery Court, Royal Courts of Justice, Chichester Street, Belfast BT1 3JF Date/time: 18 Feb 2014, 10:30am Remitted to First-tier Tribunal.
FTC/46/2013 12 Apr 2013 South African Tourist Board v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 6 to 7 May 2014, 10:30am Part allowed, part dismissed
FTC/45/2013 27 Mar 2013 Bedale Golf Club Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 Feb 2014, 10:30am Dismissed
FTC/44/2013 22 Mar 2013 HMRC v British Film Institute Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 12 to 13 May 2014, 10:30am Dismissed
FTC/43/2013 21 Mar 2013 Stephen Colchester v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 11 Dec 2013, 10:30am Dismissed
FTC/42/2013 20 Mar 2013 HMRC v Apollo Fuels Ltd & 25 Others Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 4 Feb 2014, 10:30am Dismissed. Permission to Appeal to Court of Appeal granted 28 Mar 2014
FTC/41/2013 20 Mar 2013 Patrick Lionel Vaughan v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 19 to 21 May 2014, 10:30am All appeals and cross appeals dismissed. Appellants’ application for permission to appeal to the Court of Appeal refused.
FTC/40/2013 20 Mar 2013 The Vaccine Research Ltd Partnership v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 19 to 21 May 2014, 10:30am All appeals and cross appeals dismissed. Appellants’ application for Permission to appeal to the Court of Appeal refused.
FTC/39/2013 20 Mar 2013 Targetti (UK) Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 to 19 May 2014, 10:30am Dismissed
FTC/38/2013 20 Mar 2013 Targetti (UK) Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 to 19 May 2014, 10:30am Dismissed
FTC/37/2013 20 Mar 2013 Targetti (UK) Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 to 19 May 2014, 10:30am Dismissed
FTC/36/2013 20 Mar 2013 HMRC v Brockenhurst College Substantive 45 Bedford Square, London WC1B 3DN Date/time: 14 Jan 2014, 10:30am Dismissed. Permission to appeal to the Court of Appeal granted.
FTC/35/2013 15 Mar 2013 HMRC v Julian Martin Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 7 Feb 2014, 10:30am Dismissed
FTC/34/2013 15 Mar 2013 Taylor Clark Leisure plc v HMRC Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 1 to 3 Apr 2014 Dismissed. Permission to Appeal to Court of Sessions refused.
FTC/33/2013 19 Mar 2013 Lifeline Europe Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 9 Feb 2016, 10:30am
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 8 Dec 2015, 10:30am Postponed
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 29 Sep 2014, 10:30am Postponed
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 10 to 11 Mar 2014, 10:30am Appeal dismissed and permission to appeal to the Court of Appeal refused.
FTC/32/2013 11 Mar 2013 HMRC v Roger Skinner Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 31 Mar to 1 Apr 2014, 10:30am Appeal dismissed
FTC/31/2013 7 Mar 2013 HMRC v European Brand Trading Ltd Costs Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 19 May 2014, 10:30am Appeal Allowed. Permission to appeal to the Court of Appeal refused.
FTC/30/2013 6 Mar 2013 DMWSHNZ Ltd v HMRC Costs Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 22 Jan 2014, 10:30am Dismissed. Permission to appeal to the Court of Appeal granted.
FTC/29/2013 5 Mar 2013 Reddrock Ltd v HMRC Costs Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 27 Jan 2014, 10:30am Dismissed
FTC/28/2013 27 Feb 2013 Patersons of Greenoakhill Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 7 to 9 Jul 2014, 10:30am Dismissed. Permission to appeal to the Court of Appeal refused.
FTC/27/2013 15 Feb 2013 Bupa Insurance Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 25 to 26 Mar 2014, 10:30am Appeal allowed
FTC/26/2013 21 Feb 2013 Zaffer Hussain v HMRC Substantive Date/time: No hearing Remitted to the First-tier Tribunal Tax 2 Apr 2013: Upper Tribunal file closed.
FTC/25/2013 12 Feb 2013 John Martin v HMRC Substantive Tribunal Hearing Centre, 3rd Floor, Bedford House, Bedford Street, Belfast BT2 7FD Date/time: 30 Jan 2015, 10:30am Vacated
Substantive Tribunal Hearing Centre, 3rd Floor, Bedford House, Bedford Street, Belfast BT2 7FD Date/time: 20 Mar 2015, 10:30am Dismissed. Permission to appeal to the Court of Appeal (Northern Ireland) refused.
FTC/24/2013 6 Feb 2013 HMRC v Marcia Willett Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 24 Feb 2014, 10:30am Appeal withdrawn. Hearing vacated
FTC/23/2013 5 Feb 2013 Tui Travel plc & Others v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 23 May 2013, 10:30am Directions hearing vacated. Appeal withdrawn.
FTC/22/2013 6 Feb 2013 Earthshine Ltd v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 17 to 20 Sep 2013, 10:30am Appeal dismissed. Permission to appeal to the Court of Appeal refused
FTC/21/2013 4 Feb 2013 Universal Enterprises (EU) Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 10 to 11 Feb 2014, 10:30am Appeal dismissed
FTC/20/2013 29 Jan 2013 HMRC v Colaingrove Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 3 to 4 Mar 2014, 10:30am Allowed in part
FTC/19/2013 28 Jan 2013 HMRC v The former Rangers Football Club plc (now RFC 2012: in liquidation) Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 19 Jul 2013
Directions George House, 126 George Street, Edinburgh EH2 4HH Date/time: 24 Feb to 21 Mar 2014 Case remitted to First-tier Tribunal to determine certain matters, otherwise appeal dismissed. Application for permission to appeal to the Court of Session received.
FTC/18/2013 28 Jan 2013 HMRC v GM Mining Ltd Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 19 Jul 2013
Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 24 Feb to 21 Mar 2014 Case remitted to First-tier Tribunal to determine certain matters, otherwise appeal dismissed. Application for permission to appeal to the Court of Session received.
FTC/17/2013 28 Jan 2013 HMRC v Premier Property Group Ktd Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 19 Jul 2013
Directions (in private) George House, 126 George Street, Edinburgh EH2 4HH Date/time: 24 Feb to 21 Mar 2014 Case remitted to First-tier Tribunal to determine certain matters, otherwise appeal dismissed. Application for permission to appeal to the Court of Session received.
FTC/16/2013 28 Jan 2013 HMRC v Murray Group Management Ltd Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 19 Jul 2013 Directions
Directions (in private) George House, 126 George Street, Edinburgh EH2 4HH Date/time: 24 Feb to 21 Mar 2014 Case remitted to First-tier Tribunal to determine certain matters, otherwise appeal dismissed. Application for permission to appeal to the Court of Session received.
FTC/15/2013 28 Jan 2013 HMRC v Murray Group Holdings Ltd Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 19 Jul 2013 Directions
Directions (in private) George House, 126 George Street, Edinburgh EH2 4HH Date/time: 24 Feb to 21 Mar 2014 Case remitted to First-tier Tribunal to determine certain matters, otherwise appeal dismissed. Application for permission to appeal to the Court of Session received.
FTC/14/2013 23 Jan 2013 Garrett Paul Curran v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 Jul 2013 Appeal withdrawn
FTC/13/2013 21 Jan 2013 Mercedes-Benz Financial Services UK Ltd v HMRC Directions (in private) Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 17 to 18 Mar 2014, 10:30am Appeal allowed. Application for permission to appeal to the Court
FTC/12/2013 18 Jan 2013 1st 4 Report Ltd v HMRC Substantive Date/time: Not required Appeal abandoned
FTC/11/2013 11 Jan 2013 Kirkern Ltd v HMRC Directions (in private) George House, 126 George Street, Edinburgh EH2 4HH Date/time: 15 Jan 2014, 10:00am Appeal dismissed
FTC/10/2013 11 Jan 2013 Bathgate Leisure v HMRC Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 15 Jan 2014, 10:00am Appeal dismissed
FTC/09/2013 11 Jan 2013 X & O Paisley Cross Ltd v HMRC Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 15 Jan 2014, 10:00am Appeal dismissed
FTC/08/2013 11 Jan 2013 X & O Amusements v HMRC Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 15 Jan 2014, 10:00am Appeal dismissed
FTC/07/2013 11 Jan 2013 Lars Sjumarken v HMRC Substantive File closed see UT/2015/0177
FTC/06/2013 22 Jan 2013 Michael Rangos v HMRC Substantive Date/time: Not required
FTC/05/2013 15 Jan 2013 HMRC v Lok’nStore Group plc Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 11 Dec 2013, 10:30am Appeal dismissed
FTC/04/2013 11 Jan 2013 HMRC v Purple Telecom Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 22 Jan 2013, 10:30am Appeal part allowed
FTC/03/2013 9 Jan 2013 HMRC v Anthony Bosher Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 5 to 6 Nov 2013, 10:30am Appeal allowed
FTC/02/2013 9 Jan 2013 HMRC v Garrett Paul Curran 45 Bedford Square, London WC1B 3DN Date/time: 18 Jul 2013, 10:30am Appeal withdrawn
FTC/01/2013 10 Jan 2013 Ian Charles v HMRC Remitted to First-tier Tribunal 45 Bedford Square, London WC1B 3DN Date/time: 25 Mar 2014, 10:30am Appeal dismissed
FTC/96/2012 21 Dec 2012 The Paige Group Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 24 to 25 Mar 2014, 10:30am Appeal dismissed
FTC/95/2012 21 Dec 2012 Next Group Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 24 to 25 Mar 2014, 10:30am Appeal dismissed
FTC/94/2012 21 Dec 2012 Next Distribution Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 24 to 25 Mar 2014, 10:30am Appeal dismissed
FTC/93/2012 27 Dec 2012 HMRC v McLaren Racing Ltd Case management hearing Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 9 to 10 Dec 2013, 10:30am Appeal allowed
TCC-JR/10/2012 14 Dec 2012 Jorge Manuel De Silva & Bernard Alec Dokelman v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 14 to 15 Nov 2013, 10:30am Vacated
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 17 to 18 Feb 2014, 10:30am Appeal dismissed. Permission to appeal to Court of Appeal refused.
FTC/92/2012 27 Dec 2012 HMRC v J P Whitter (Waterwell Engineers ) Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 5 to 6 Nov 2013, 10:30am Vacated
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 1 to 3 Dec 2014 Allowed
FTC91/2012 11 Dec 2012 HMRC v Cooneen Watts & Stone Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 23 to 24 Oct 2013, 10:30am Appeal allowed. Permission to appeal to the Court of Appeal refused.
FTC/90/2012 12 Dec 2012 Fonecomp Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 28 to 30 Oct 2013, 2:00pm Appeal dismissed
FTC/89/2012 29 Nov 2012 John Gilchrist (as trustee of the JP Gilchrist 1993 Settlement) v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 29 to 29 Oct 2013, 10:30am Appeal dismissed
FTC/88/2012 29 Nov 2012 HMRC v IA Associates Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 7 Nov 2013, 10:30am Allowed
FTC/87/2012 26 Nov 2012 HMRC v Our Communications Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 Nov 2013, 10:30am Allowed
FTC/86/2012 20 Nov 2012 Else Refining & Recycling Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 1 Nov 2013, 10:30am Vacated
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 25 Nov 2013, 10:30am Appeal dismissed: permission granted to appeal to the Court of Appeal
FTC/85/2012 16 Nov 2012 Rogers Concrete Ltd v HMRC Appeal withdrawn
FTC/84/2012 26 Sep 2012 Grainger Finance Company Ltd, Home Properties Ltd v HMRC Appeal allowed in part (by consent)
FTC/83/2012 27 Sep 2012 Carclo plc, Carlo Technical Plastics Mitcham Ltd v HMRC Appeal withdrawn
FTC/82/2012 30 Oct 2012 Finance & Business Training Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 20 to 21 Nov 2013, 10:30am Appeal dismissed
FTC/81/2012 7 Nov 2012 Loughborough Students Union v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 30 to 31 Jul 2013, 10:30am Appeal part dismissed and part to be remitted to a differently constituted First-tier panel
FTC/80/2012 18 Oct 2012 HMRC v SDM European Transport Ltd Date/time: To be fixed
FTC/79/2012 24 Oct 2012 Dominic O’Flaherty v HMRC Appeal allowed, remitted to First-tier Tribunal
FTC/78/2012 23 Oct 2012 Howard Symonds v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 17 Feb 2014, 10:30am Appeal withdrawn
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 19 Sep 2013, 10:30am Vacated
FTC/77/2012 23 Oct 2012 Elisabeth Moyne Ramsay v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 22 Mar 2013 Appeal allowed
FTC/76/2012 18 Oct 2012 Stomgrove Ltd v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 22 Mar 2013, 2:00pm
FTC/75/2012 5 Oct 2012 John Menzies plc & Others v HMRC Appeal allowed in part (by consent)
FTC/74/2012 1 Oct 2012 MDL Management plc, MDL Developments Ltd v HMRC Appeal allowed in part (by consent)
FTC/73/2012 5 Oct 2012 George Kofteros v HMRC Remitted to First Tier Tribunal for rehearing 27 Nov 2012
TCC-JR/08/2012 28 Sep 2012 Lennox Patrick Ryan v The Charity Commission of England & Wales Date/time: To be fixed
FTC/72/2012 24 Sep 2012 Greene King plc & Greene King Acquisitions Ltd v HMRC Directions Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 27 to 29 Nov 2013, 10:30am Dismissed. Permission to Appeal to the Court of Appeal granted.
FTC/71/2012 19 Sep 2012 Aspect Capital Ltd v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 13 to 15 Nov 2013, 10:30am Dismissed
FTC/70/2012 12 Sep 2012 HMRC v Atlantic Electronics Ltd 45 Bedford Square, London WC1B 3DN Date/time: 28 Sep 2012, 10:30am Dismissed
FTC/69/2012 12 Sep 2012 HMRC v Atlantic Electronics Ltd 45 Bedford Square, London WC1B 3DN Date/time: 28 Sep 2012, 10:30am Allowed
FTC/68/2012 12 Sep 2012 Andrew James Miles v HMRC Withdrawn
FTC/67/2012 12 Sep 2012 HMRC v Tom Tom International BV Substantive 45 Bedford Square, London WC1B 3DN Date/time: 19 Sep 2014, 2:00pm
Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 12 Jun 2013, 10:30am Allowed
FTC/66/2012 7 Sep 2012 Wm Morrison Supermarkets plc v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 9 May 2013, 10:30am Appeal dismissed
FTC/65/2012 29 Aug 2012 Cameron Black (London) Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 14 Apr 2014, 10:30am Withdrawn by consent
FTC/64/2012 23 Aug 2012 Butlers ShipStores Ltd v HMRC George House, 126 George Street, Edinburgh EH2 4HH Date/time: 11 to 19 Sep 2013 Appeal dismissed (application for permission toappeal to Court of Session refused)
FTC/63/2012 17 Aug 2012 HMRC v Eclipse Film Partners No. 35 LLP Costs George House, 126 George Street, Edinburgh EH2 4HH Date/time: 13 Mar 2013, 10:30am Appeal allowed (application for permission toappeal to Court of Appeal refused)
FTC/62/2012 17 Aug 2012 HMRC v Arkeley Ltd (in liquidation) Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 16 Jun 2013, 10:30am Appeal dismissed
FTC/61/2012 3 Aug 2012 HMRC v SHS International Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 20 to 21 May 2013, 10:30am Appeal dismissed
FTC/60/2012 3 Aug 2012 Philip John Wright v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 5 to 7 Jun 2013, 10:30am Remitted to First Tier Tribunal for rehearing
Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 8 Jan 2015, 10:30am Vacated
Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 6 Feb 2015, 10:30am
FTC/59/2012 2 Aug 2012 HMRC v ASDA Stores Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 Apr 2013, 10:30am Appeal allowed (application for permission toappeal to Court of Appeal refused)
FTC/58/2012 2 Aug 2012 Mavisat Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 to 19 Jun 2013, 10:30am Withdrawn
FTC/57/2012 25 Jul 2012 Eclipse Film Partners v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 18 Oct 2013, 10:30am
Costs Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 22 to 29 Nov 2013, 10:30am Appeal on the trading issue - dismissed. Allowed on the appeal on the minor and essentially technical point, that the FTT should have allowed the appeal against the closure notice on the footing that Eclipse 35 was carrying on a business involving the exploitation of films with a view to profit. Application for permission to appeal to the Court of Appeal not allowed.
FTC/56/2012 17 Jul 2012 Scottish Football League v HMRC Costs George House, 126 George Street, Edinburgh EH2 4HH Date/time: 11 Mar 2013, 10:00am Appeal dismissed
FTC/55/2012 18 Jul 2012 London College of Computing Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 7 May 2013, 10:30am Appeal dismissed
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 7 May 2013, 10:30am Permission to appeal to the Court of Appeal refused
FTC/54/2012 13 Jul 2012 G R Solutions Ltd v HMRC Directions 45 Bedford Square, London WC1B 3DN Date/time: 9 to 10 May 2013, 2:00pm Application for permission to appeal to the Court of AppealAppeal dismissed
FTC/53/2012 12 Jul 2012 Annova Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 13 to 15 Jan 2014, 10:30am Appeal dismissed
FTC/52/2012 13 Jul 2012 HMRC v Mitesh Dhanak Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 27 Jun 2013, 10:30am HMRC appeal is allowed. Mitesh Dhanak appeal in the FTT is dismissed. Mitesh Dhanak claim for judicial review is allowed. Mr. Dhanak’s application for relief under s.392 ITEPA 2003 is granted with effect from 16 Dec 2013.
FTC/51/2012 10 Jul 2012 HMRC v Tim Healy Substantive 45 Bedford Square, London WC1B 3DN Date/time: 25 to 22 Apr 2013, 10:30am
FTC/50/2012 6 Jul 2012 HMRC v Sir Fraser Morrison Substantive hearing continued Supreme Courts, 2 Parliament Square, Edinburgh EH1 1RQ Date/time: 22 Jul 2013, 9:30am Allowed (permission granted to appeal to the Court of Session)
Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 9 to 10 Sep 2013
FTC/49/2012 22 Jun 2012 Paul Duckmanton v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 25 Apr 2013, 10:30am Appeal dismissed. Permission to appeal to the Court of Appeal refused.
FTC/48/2012 26 Jun 2012 Tahir Iqbal Khawaja v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 16 May 2013, 10:30am Appeal part allowed part dismissed & HMRC’s cross appeal part allowed part dismissed. Permission to appeal to Court of Appeal refused.
FTC/47/2012 26 Jun 2012 Sir Fraser Morrison v HMRC Substantive Supreme Courts, 2 Parliament Square, Edinburgh EH1 1RQ Date/time: 22 Jul 2013, 9:30am
Application George House, 126 George Street, Edinburgh EH2 4HH Date/time: 9 to 10 Sep 2013, 10:00am Dismissed (permission granted to appeal to the Court of Session)
FTC/46/2012 18 Jun 2012 David Sanderson v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 16 to 17 Oct 2013 Appeal dismissed (permission to appeal to the Court of Appeal refused)
FTC/45/2012 6 Jun 2012 HMRC v The Honourable Society of the Middle Temple Substantive 45 Bedford Square, London WC1B 3DN Date/time: 21 Mar 2013, 10:30am Appeal allowed
FTC/44/2012 24 May 2012 HMRC v Joseph Nicholas Hanson (Trustee of the William Hanson 1957 Settlement) Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 15 Apr 2013, 10:30am Appeal dismissed
FTC/43/2012 14 May 2012 Kubota (UK) Ltd & EP Barrus Ltd v HMRC Application 45 Bedford Square, London WC1B 3DN Date/time: 3 to 4 Jun 2013, 10:30am Appeal allowed
UTJR/2012/12 18 Apr 2012 THE QUEEN on application of VACATION RENTALS (UK) (formerly known as HOSEASONS GROUP LTD) v HMRC Substantive Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL Date/time: 24 Oct 2018, 10:30am Claim allowed
FTC/03/2012 12 Jan 2012 Ford Motor company v Brunel Motor Company ( In Admin) Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 11 Dec 2012, 10:30am Dismissed
FTC/04/2012 12 Jan 2012 HMRC v Brunel Motor Company ( In Admin) Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 11 Dec 2012, 10:30am Dismissed
FTC/01/2012 11 Jan 2012 Nicholas Pike v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 27 Feb 2013, 10:30am Appeal dismissed
FTC/02/2012 9 Jan 2012 The Executors of the Lord Howard of Henderskelfe Dec. v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 29 Nov 2012, 10:30am Appeal allowed. Permission to appeal to the Court of Appeal granted.
FTC/96/2011 22 Dec 2011 Samarkand Film Partnership No.3 v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 4 to 7 Jun 2013, 10:30am Vacated
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 7 May 2013, 10:30am Directions
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 20 Feb 2013, 10:30am Directions
Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 17 to 20 Jun 2014, 10:30am Appeal dismissed
FTC/97/2011 22 Dec 2011 Samarkand Film Partnership No.3 (A) v HMRC Substantive Appeal dismissed
FTC/98/2011 22 Dec 2011 Samarkand Film Partnership No.3 (B) v HMRC Substantive Appeal dismissed
FTC/99/2011 22 Dec 2011 Samarkand Film Partnership No.3 (C) v HMRC Applications Appeal dismissed
FTC/100/2011 22 Dec 2011 Proteus Film Partnership No.1 v HMRC Directions Appeal dismissed
FTC/101/2011 22 Dec 2011 Proteus Film Partnership No.1 (A) v HMRC Substantive Appeal dismissed
FTC/102/2011 22 Dec 2011 Proteus Film Partnership No.1 (B) v HMRC Appeal dismissed
FTC/103/2011 22 Dec 2011 Proteus Film Partnership No.1 (C) v HMRC Appeal dismissed
FTC/104/2011 22 Dec 2011 Simon Keane (Sample Partner E) v HMRC Appeal dismissed
TCC-JR/08/2011 22 Dec 2011 Capital Accommodation v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 6 Jul 2012, 10:30am
FTC/95/2011 15 Dec 2011 Joseph Okolo v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 9 Nov 2012, 10:30am Allowed
FTC/94/2011 12 Dec 2011 HMRC v Croall Bryson & Co Ltd
FTC/93/2011 30 Nov 2011 Mithras (Wine Bars) Ltd v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 12 Nov 2012, 10:30am Withdrawn
FTC/90/2011 25 Nov 2011 Digi Trade Ltd v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 25 Mar 2013, 10:30am Withdrawn
FTC/91/2011 24 Nov 2011 HMRC v Trustees of BT Pension Scheme Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 17 to 24 Jul 2012, 10:30am Appeal dismissed (applications for permission to appeal to Court of Appeal refused).
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 26 Jul 2013, 10:30am Costs
FTC/92/2011 24 Nov 2011 Trustees of BT Pension Scheme v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 17 to 24 Jul 2012, 10:30am Appeal dismissed
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 26 Jul 2013, 10:30am Costs
FTC/89/2011 22 Nov 2011 Eyedial Ltd v HMRC Directions Darlington Magistrates' Court, Parkgate, Darlingon DL1 1RU Date/time: 16 to 18 Jan 2013, 10:30am Appeal dismissed
FTC/87/2011 7 Nov 2011 HMRC v UK Storage Company (SW) Ltd Substantive 45 Bedford Square, London WC1B 3DN Date/time: 9 to 10 Jul 2012, 10:30am Appeal allowed
FTC/88/2011 7 Nov 2011 HMRC v Total Technology (Engineering) Ltd Costs Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 9 to 11 Jul 202, 10:30am Appeal allowed
FTC/85/2011 3 Nov 2011 HMRC v Volkswagen Financial Services (UK) Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 24 to 25 Oct 2012, 10:30am Appeal allowed
FTC/86/2011 3 Nov 2011 NG International v HMRC Costs 45 Bedford Square, London WC1B 3DN Date/time: 29 May 2012, 10:30am Appeal dismissed
FTC/84/2011 28 Oct 2011 The Charity Commission for England and Wales, Trustees of the professional Footballers Association Benevolent Fund, Chartered Accountants benevolent Association, Trustees of the British Airways Welfare and Benevolent Fund, RBS Care Homes Foundation, Royal Bank of Scotland Group Benevolent Fund, Trustees of the Stock Exchange Benevolent Fund, Incorporated Trustee of the Henry Smith Charity, Trustees of the BT Benevolent Fund, Chartered Institute of Public Relations Benevolent Fund, Trustees of the Grand Stewards Lodge 250th Anniversay Benevolent Fund v Her Majesty’s Attorney General Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 15 to 18 Nov 2011, 10:30am Confirming that charities for the relief of poverty which were charitable before the 2006 Act are still charitable.
FTC/81/2011 24 Oct 2011 HMRC v HOK Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 9 to 11 Jul 2012, 10:30am Appeal allowed
FTC/83/2011 24 Oct 2011 Totel Distribution Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 10 to 11 Jun 2014, 10:30am Appeal dismissed. Permission to appeal to the Court of Appeal granted on one ground and refused on two.
Substantive Date/time: 25 Mar 2013, 10:30am
FTC/82/2011 21 Oct 2011 HMRC v Neil & Megan Gretton Substantive Appeal allowed
FTC/80/2011 5 Oct 2011 Michael Bartram v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 26 Mar 2012, 10:30am Appeal dismissed
FTC/79/2011 26 Sep 2011 HMRC v Explainaway Ltd, Quartfed Ltd, Parastream Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 25 to 26 Jul 2012, 10:30am Appeal allowed
FTC/78/2011 23 Sep 2011 Khan Tandoori II & Khan Tandoori (NW) Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 8 May 2012, 10:30am Appeal dismissed
FTC/77/2011 22 Sep 2011 Matthew Davies t/a Special Occasions/2XL Limos v HMRC Directions 45 Bedford Square, London WC1B 3DN Date/time: 30 Mar 2012, 10:30am Appeal dismissed
FTC/76/2011 21 Sep 2011 My Secrets Ltd v HMRC Decided on written submissions Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 25 Apr 2012, 10:30am Appeal dismissed
FTC/75/2011 19 Sep 2011 Christopher Reid v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 19 Jul 2012, 10:30am Appeal dismissed. Permission to appeal to the Court of Appeal refused.
TCC-JR/05/2011 16 Sep 2011 Paul Daniel v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 9 Dec 2011, 10:30am Permission to apply to Administrative Appeal Chamber given but not to be sought until after the outcome of First-tier Tribunal case TC/2011/01653. Application withdrawn.
TCC-JR/06/2011 15 Sep 2011 Oliver Twist Productions LLP v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 17 to 20 Jun 2014, 10:30am Application dismissed
FTC/71/2011 13 Sep 2011 Champion Scaffolding Ltd v HMRC Substantive
FTC/72/2011 13 Sep 2011 Explainaway, Quarterfed, Parastream Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 25 to 26 Jul 2012, 10:30am Appeal dismissed
FTC/73/2011 12 Sep 2011 HMRC v Dr Michael Charlton, Barbara Corfield, John Corfield Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 15 to 17 Oct 2012, 10:30am Appeal dismissed
FTC/74/2011 9 Sep 2011 HMRC v The Bridport and West Dorset Golf Club Ltd Directions Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 9 to 10 Jul 2012, 10:30am Appeal withdrawn
FTC/70/2011 8 Sep 2011 Harrison News Ltd v HMRC Substantive Struck out
FTC/69/2011 7 Sep 2011 Gheorghe Calin Catana v HMRC Dismissed
FTC/68/2011 31 Aug 2011 HMRC v Mertrux Ltd Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 30 Apr 2012, 10:30am Appeal allowed
FTC/66/2011 30 Aug 2011 Cosmo Leisure Ltd v HMRC Substantive
FTC/67/2011 30 Aug 2011 HMRC v Abdul Noor Substantive 45 Bedford Square, London WC1B 3DN Date/time: 9 Dec 2011, 10:30am
Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 10 to 12 Dec 2012 Appeal allowed
FTC/65/2011 29 Aug 2011 A Leolin Price CBE QC v HMRC Decided on written submissions Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 15 May 2012, 10:30am Postponed.
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 11 Oct 2012, 10:30am Part withdrawn and part referred to Upper Tribunal Lands.
FTC/64/2011 25 Aug 2011 HMRC v SDM European Transport Ltd Remitted to First-tier Tribunal 45 Bedford Square, London WC1B 3DN Date/time: 3 to 6 Dec 2012, 10:30am Appeal part allowed, remitted to First-tier Tribunal
FTC/63/2011 23 Aug 2011 HMRC v Photron Europe Ltd Directions Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 26 to 27 Jun 2012, 10:30am Appeal dismissed
FTC/62/2011 22 Aug 2011 Brian Lewis v HMRC Substantive
FTC/56/2011 15 Aug 2011 Aspinalls Club Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 20 Jun 2012, 10:30am Appeal dismissed
FTC/55/2011 12 Aug 2011 Percy George Donaghy v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 5 Mar 2012, 10:30am Appeal dismissed
FTC/57/2011 12 Aug 2011 Mark Buzzoni v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 28 to 29 May 2012, 10:30am Appeal dismissed. Permission to appeal to Court of Appeal granted 11 Dec 2012.
FTC/58/2011 12 Aug 2011 Cefi Kamhi v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 28 to 29 May 2012, 10:30am Appeal dismissed
FTC/59/2011 12 Aug 2011 Legis Trust Ltd v HMRC Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 28 to 29 May 2012, 10:30am Appeal dismissed
FTC/60/2011 12 Aug 2011 Vili Hayim Kamhi v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 28 to 29 May 2012, 10:30am Appeal dismissed
FTC/53/2011 3 Aug 2011 Michael David Fallon v HMRC Substantive Appeal withdrawn
FTC/51/2011 1 Aug 2011 Vehicle Control services v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 6 Mar 2012, 10:30am Appeal dismissed
FTC/54/2011 1 Aug 2011 Alexander McLeod v HMRC Substantive Appeal withdrawn
FTC/61/2011 29 Jul 2011 Sally Moher v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 22 Mar 2012 Appeal dismissed
FTC/52/2011 26 Jul 2011 Catholic Care (Diocese of Leeds) v Charity Commission for England and Wales Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 to 19 Apr 2012 Postponed
Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 26 to 27 Jun 2012
FTC/50/2011 22 Jul 2011 Kings College London & The Pollen Estate Trustees Company v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 26 to 27 Mar 2012, 10:30am Appeal dismissed
FTC/49/2011 19 Jul 2011 Simon David Levin v HMRC Remitted to First-tier Tribunal
FTC/48/2011 13 Jul 2011 HMRC v DV3 Regent Street Limited Partnership Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 18 to 19 Jul 2012 Appeal dismissed. Permission to appeal to the Court of Appeal granted.
FTC/47/2011 5 Jul 2011 HMRC v David Finnamore t/a Hanbidge Storage Services Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 12 to 13 Feb 2014, 10:30am Appeal allowed
FTC/46/2011 1 Jul 2011 Deutsche Bank Group Services (UK) Ltd v HMRC Substantive Court 55, Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 21 to 28 Feb 2012, 10:00am Substantive appeal dismissed. Permission to appeal to the Court of Appeal granted.
FTC/45/2011 15 Jun 2011 HMRC v Kieran Anthony Rogers Substantive Withdrawn
FTC/44/2011 14 Jun 2011 Wrag Barn Golf and Country Club v HMRC Remitted to First-tier Tribunal 45 Bedford Square, London WC1B 3DN Date/time: 28 to 29 Feb 2012, 10:30am Remitted to First-tier Tribunal Order issued on 29 Mar 2012
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 27 Sep 2012, 10:30am
FTC/40/2011 10 Jun 2011 Birmingham Hippodrome Theatre Trust Ltd v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 14 to 15 Nov 2012, 10:30am Appeal dismissed. Application for permission to appeal to Court of Appeal made on 13 Mar 2013 - granted.
FTC/41/2011 10 Jun 2011 Mr Panos Parissis v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 28 to 29 May 2012, 10:30am Appeal withdrawn
FTC/42/2011 10 Jun 2011 Mr Ian Harrison v HMRC Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 28 to 29 May 2012, 10:30am Appeal withdrawn
FTC/43/2011 10 Jun 2011 Mr Adrian Towland v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 28 to 29 May 2012, 10:30am Appeal withdrawn
FTC/37/2011 9 Jun 2011 Thomas James Blanche v HMRC Directions Remitted to First-tier Tribunal
FTC/39/2011 7 Jun 2011 Reed Employment Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 23 to 24 May 2012, 10:30am Appeal dismissed. Permission to appeal to the Court of Appeal granted.
FTC/38/2011 6 Jun 2011 James Tetley v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 29 Feb 2012, 10:30am Remitted to First-tier Tribunal. Order issued on 1 Mar 2012.
FTC/36/2011 3 Jun 2011 HMRC v European Tour Operators Association Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 17 May 2012, 10:30am Remitted to First-tier Tribunal
FTC/34/2011 27 May 2011 Graham Carter v HMRC Substantive Remitted to First-tier Tribunal
FTC/35/2011 27 May 2011 Eurostar Telecomm (in administration v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 25 Mar 2013, 10:30am Vacated. Appeal withdrawn.
FTC/32/2011 23 May 2011 Pete Matthews v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 27 Mar 2012, 10:30am Appeal dismissed
FTC/33/2011 23 May 2011 Keith Sidgwick v HMRC Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 27 Mar 2012, 10:30am Appeal dismissed
FTC/31/2011 20 May 2011 Enterprises Inns plc & Unique Pub Properties Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 21 May 2012, 10:30am
FTC/30/2011 19 May 2011 Robert Legg v HMRC Allowed
FTC/29/2011 11 May 2011 HMRC v Atlantic Electronics Ltd Directions Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 11 Nov 2011, 10:30am Appeal dismissed
FTC/27/2011 4 May 2011 Sub One Ltd ( t/a Subway ) v HMRC Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 23 to 25 Jul 2012, 10:30am Appeal dismissed
FTC/25/2011 3 May 2011 HMRC v Grattan plc Substantive 45 Bedford Square, London WC1B 3DN Date/time: 15 to 16 Sep 2011, 10:30am Appeal dismissed
FTC/26/2011 3 May 2011 J Pope (decd) Mrs G Pope & A Pope v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 17 Jan 2011, 10:30am One ground from three allowed. Permission to appeal to the Court of Appeal refused.
FTC/24/2011 21 Apr 2011 Wakefield College v HMRC Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 12 to 13 Dec 2011, 10:30am Allowed. Remitted to First-tier Tribunal.
FTC/23/2011 13 Apr 2011 Babergh District Council v HMRC Substantive Appeal withdrawn
FTC/28/2011 12 Apr 2011 John O’Brien v HMRC Substantive Remitted to First-tier Tribunal.
FTC/22/2011 23 Mar 2011 Nicholas Barnes v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 30 Jan to 1 Feb 2012 Appeal dismissed. Application to appeal to Court of Appeal dismissed.
FTC/21/2011 22 Mar 2011 David McNulty v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 2 May 2012, 10:30am Appeal dismissed
FTC/18/2011 21 Mar 2011 TNT (UK) Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 10 Nov 2011, 10:30am Appeal dismissed
FTC/20/2011 21 Mar 2011 Mrs Cherie Smith v HMRC Remitted to Birmingham First-tier Tribunal
FTC/17/2011 3 Mar 2011 Parveen Azam v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 6 Dec 2011, 10:30am Appeal withdrawn 22 Sep 2011
FTC/19/2011 24 Feb 2011 Data Select Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 19 Apr 2012, 10:30am Appeal dismissed
FTC/14/2011 21 Feb 2011 Benridge Care Homes Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 15 Aug 2011, 10:30am Appeal dismissed
FTC/10/2011 14 Feb 2011 A One Distribution Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 2 Dec 2011, 10:30am Dismissed
FTC/12/2011 14 Feb 2011 ITV Services Ltd v HMRC Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 29 to 30 Nov 2011, 10:30am Appeal dismissed
FTC/15/2011 14 Feb 2011 UBS AG v HMRC Substantive hearing vacated Court 55, Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 21 to 28 Feb 2012, 10:00am Appeal allowed. Permission to appeal to Court of Appeal allowed on some grounds.
FTC/09/2011 9 Feb 2011 Eames Consulting LLP v HMRC Substantive
FTC/11/2011 9 Feb 2011 G Comms Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 16 Nov 2011, 11:00am
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 25 Mar 2013, 10:30am Withdrawn 31 May 2013
FTC/13/2011 1 Feb 2011 Rincham Ltd v HMRC Substantive Withdrawn 31 Jan 2012
FTC/07/2011 26 Jan 2011 Michael McGillen v HMRC Substantive
FTC/08/2011 20 Jan 2011 Glen Contract Services Ltd v HMRC George House, 126 George Street, Edinburgh EH2 4HH Date/time: 19 May 2011 Withdrawn
FTC/05/2011 18 Jan 2011 Christopher Huhtala v HMRC Preliminary 45 Bedford Square, London WC1B 3DN Date/time: 22 Sep 2011, 10:30am Remitted to First-tier Tribunal (Tax)
FTC/04/2011 14 Jan 2011 Anthony Murphy & Robert Horton ( Former Admin of DCC Realisations Ltd) v HMRC Directions Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 3 Nov 2011, 10:30am Part allowed
FTC/06/2011 14 Jan 2011 Glaxosmithkline Services Unlimited v HMRC Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 28 to 29 Sep 2011, 10:30am Dismissed
FTC/03/2011 12 Jan 2011 Opal Carleton Ltd v HMRC Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 7 Jul 2011, 10:30am Appeal withdrawn
FTC/01/2011 8 Jan 2011 Brendan MacMahon T/a Irish Cottage Trading v HMRC Substantive Bedford House, 16-22 Bedford Street, Belfast BT2 7FD Date/time: 19 to 20 Dec 2011, 11:15am Appeal dismissed
FTC/02/2011 8 Jan 2011 DSG Retail Ltd v HMRC Substantive Appeal withdrawn 26 Jul 2011
FTC/98/2010 30 Dec 2010 Michelle Dibble v HMRC Substantive Appeal withdrawn 25 Feb 2011
FTC/96/2010 23 Dec 2010 Lancer Scott Ltd v HMRC Substantive Dismissed
FTC/97/2010 23 Dec 2010 Countrywide Estate Agents FS Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 20 to 21 Oct 2011, 10:30am Appeal dismissed
FTC/16/2011 22 Dec 2010 Excel RTI Solutions Ltd (Tony Constantinitdes) v HMRC Cost Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 29 Nov 2016, 10:30am
Cost Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 28 Nov 2016, 10:30am
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 16 Nov 2011, 11:00am
N/A 45 Bedford Square, London WC1B 3DN Date/time: 25 Mar 2013, 10:30am
Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 11 to 12 Mar 2015, 10:30am Appeal dismissed
FTC/94/2010 21 Dec 2010 Aberdeen Asset Management plc v HMRC Decided on written submissions George House, 126 George Street, Edinburgh EH2 4HH Date/time: 24 to 25 Oct 2011 Appeal dismissed
FTC/90/2010 17 Dec 2010 Terry Harrison v HMRC Substantive Bedford House, 16-22 Bedford Street, Belfast BT2 7FD Date/time: 24 May 2011 Withdrawn
FTC/91/2010 17 Dec 2010 HMRC v Greener Solutions Ltd Preliminary Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 26 to 27 Sep 2011 Appeal allowed
FTC/95/2010 13 Dec 2010 Best Buys Supplies Ltd v HMRC Directions 45 Bedford Square, London WC1B 3DN Date/time: 19 Oct 2011, 10:30am Remitted to First-tier Tribunal
FTC/93/2010 6 Dec 2010 DCM (Optical Holdings) Ltd v HMRC Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 21 to 23 Sep Hearing postponedRefused by consent
FTC/89/2010 3 Dec 2010 HMRC v Total People Ltd Substantive First-tier Tax Chamber, Alexandra House, 14-22 the Parsonage, Manchester M3 2JA Date/time: 11 Jul 2011 Appeal allowed
FTC/88/2010 19 Nov 2010 Mr Graham Vincent Gouldson v HMRC Substantive Manchester Magistrates' Court, Crown Square, Manchester M3 3FL Date/time: 24 May 2011 Dismissed. Decision released 7 Jun 2011.
FTC/87/2010 16 Nov 2010 Ronald Michael Harris v HMRC Substantive Withdrawn
FTC/92/2010 12 Nov 2010 Djilali Benahmed & Laima Miskinyte v HMRC Substantive Withdrawn
FTC/86/2010 1 Nov 2010 HMRC v DCM (Optical Holdings) Ltd Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 21 to 23 Sep 2011 Hearing postponed. Stayed until Apr 2013. Allowed by consent.
FTC/84/2010 21 Oct 2010 Mr H Tanjoukian v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 8 to 9 Nov 2011 Postponed
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 10 to 11 May 2012 Appeal dismissed
FTC/82/2010 18 Oct 2010 Colin Moore v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 9 Jun 2011, 10:30am Appeal dismissed
FTC/83/2010 18 Oct 2010 HMRC v J D Wetherspoon Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 12 to 16 Dec 2011, 10:30am Appellant’s section 24 appeals: fail. Appellant’s section 26 appeals: fail. Respondent’s section 26 appeals: part allowed. Respondent’s Apportionment of prelim - fail.
FTC/85/2010 18 Oct 2010 Simpson & Marwick v HMRC Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 17 Jun 2011 Part heard
Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 28 Jun 2011, 10:00am Allowed
FTC/81/2010 8 Oct 2010 Christopher Ryan v HMRC Substantive Date/time: Decided on written submissions Dismissed
FTC/99/2010 8 Oct 2010 Attorney General v Charity Commission & Independent Schools Council, Interested Parties,National Council for Voluntary Organisations (NCVO) & Education Review Group (ERG) Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 17 to 27 May 2011, 10:30am
Substantive Court 55, Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 18 Apr 2011, 10:00am
TCC-JR/03/2010 8 Oct 2010 Independent Schools Council (to be case managed and heard alongside FTC/99/2010) v Attorney General & Charity Commission, Interested Parties,National Council for Voluntary Organisations (NCVO) & Education Review Group (ERG) Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 17 to 27 May 2011, 10:30am
Continued appeal hearing Court 55, Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 18 Apr 2011, 10:00am
FTC/78/2010 7 Oct 2010 Interfish Ltd v HMRC Decided on written submissions Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 20 to 21 May 2013 Appeal dismissed. Permission to appeal to the Court of Appeal is refused.
FTC/79/2010 7 Oct 2010 Hanover Company Services Ltd v HMRC Substantive Appeal withdrawn
FTC/80/2010 5 Oct 2010 Howard Schofield v HMRC Preliminary Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 22 to 24 Mar 2011, 10:30am Dismissed. Permission to appeal to the Court of Appeal is refused.
FTC/77/2010 27 Sep 2010 Hunova- Trans KFT v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 22 Mar 2011, 10:30am Dismissed
FTC/76/2010 22 Sep 2010 HMRC v Paul Newey T/A Ocean Finance Preliminary Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 4 to 5 Nov 2014, 10:30am Referred to the ECJ
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 1 to 2 Jan 2011, 10:30am Permission to appeal to Court of appeal granted
FTC/75/2010 2 Sep 2010 Peter Gunn v HMRC 45 Bedford Square, London WC1B 3DN Date/time: 13 to 14 Jan 2011, 10:30am Appeal dismissed
FTC/74/2010 1 Sep 2010 West Country Vending Service Ltd v HMRC Substantive Withdrawn
FTC/73/2010 31 Aug 2010 B A A Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 14 to 17 Mar 2011, 2:00pm Appeal dismissed
FTC/71/2010 27 Aug 2010 Gateshead Talmudical College v HMRC Referral from ECJ 45 Bedford Square, London WC1B 3DN Date/time: 22 Feb 2011, 10:30am Appeal dismissed
FTC/72/2010 27 Aug 2010 SRI International v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 18 to 19 May 2011, 10:30am Appeal allowed
FTC/69/2010 26 Aug 2010 MJP Media Services Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 19 May 2011, 10:30am Cancelled
Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 13 Jul 2011, 10:30am Appeal dismissed
FTC/70/2010 26 Aug 2010 Segesta Ltd (formerly Blackpool Football Properties Club Ltd) v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 28 Jul 2011, 10:30am
Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 14 to 15 May 2012, 10:30am Appeal dismissed
FTC/68/2010 25 Aug 2010 Miss AZ v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 17 Mar 2011, 10:30am Appeal allowed
FTC/67/2010 24 Aug 2010 Linda Seaton v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 23 Mar 2011, 10:30am Allowed
FTC/66/2010 9 Aug 2010 ERF Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 16 to 17 Nov 2011, 10:30am Appeal dismissed
FTC/65/2010 29 Jul 2010 Pertemps Recruitment Partnership Ltd v HMRC Oral application for permission to appeal refused grounds Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 1 to 2 Mar 2011, 10:30am Appeal dismissed
FTC/64/2010 22 Jul 2010 Blada Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 10 Feb 2011, 2:00pm Adjourned
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 19 to 20 Dec 2011, 10:30pm Vacated
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 7 Mar 2013, 2:00pm
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 30 to 31 Jul 2013, 10:30am Dismissed
FTC/63/2010 19 Jul 2010 HMRC v Buy As You View Ltd Substantive 45 Bedford Square, London WC1B 3DN Date/time: 19 Jan 2011, 10:30am Withdrawn
FTC/62/2010 14 Jul 2010 Regent Commodities Ltd v HMRC Security of costs Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 23 May 2011, 10:30am Dismissed
FTC/61/2010 7 Jul 2010 HMRC v C Atkinson and P Smith (exec of the will of W M Atkinson dec.) Security of costs Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 25 Jul 2011, 10:30am Appeal allowed
FTC/60/2010 6 Jul 2010 Grattan plc v HMRC Directions Remitted to First-tier Tribunal
FTC/57/2010 1 Jul 2010 Weight Watchers (UK) Ltd v HMRC Security of costs Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 4 to 5 Oct 2011, 10:30am Appeal dismissed
FTC/58/2010 1 Jul 2010 Sharon Lowes v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 4 to 5 Oct 2011, 10:30am Appeal dismissed
FTC/59/2010 1 Jul 2010 Helen Kidd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 4 to 5 Oct 2011, 10:30am Appeal dismissed
FTC/56/2010 29 Jun 2010 Secret Hotels2 Ltd (formerly Med Hotels Ltd) v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 29 to 30 Jun 2011, 10:30am Appeal allowed. Permission to appeal to Supreme Court refused.
FTC/53/2010 28 Jun 2010 HMRC v Brayfal Ltd t/a DRK Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 21 Feb 2011, 10:30am Appeal dismissed
FTC/55/2010 28 Jun 2010 Goldman Sachs International v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 4 to 6 and 9 May 2011, 10:30am Appeal withdrawn
FTC/50/2010 24 Jun 2010 HMRC v FCE Bank plc Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 6 May 2011, 10:30am Appeal dismissed
FTC/51/2010 24 Jun 2010 Moneygram Payment System Inc v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 7 to 9 Jun 2011, 10:30am Appeal withdrawn
FTC/52/2010 24 Jun 2010 HMRC v General Motors Acceptance Corporation (UK) plc Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 8 to 9 Mar 2011, 10:30am Adjourn application to hearing of the appeal.
Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 24 to 25 Jan 2012, 10:30am Postponed
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 13 to 14 Feb 2012 Reference to CJEU
Substantive/costs Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 1 Oct 2012 Appeal dismissed: permission to appeal to the Court of Appeal granted on two grounds and refused on two grounds.
FTC/49/2010 23 Jun 2010 Markets South West (Holding) Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 7 Mar 2011, 10:30am Remitted to First-tier Tribunal for apportionment
FTC/48/2010 21 Jun 2010 HMRC v Talentcore t/a Team Spirit Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 21 to 22 Jul 2011, 10:30am Dismissed
FTC/54/2010 21 Jun 2010 Connect Global Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 29 Sep 2010, 11:00am Appeal dismissed
FTC/47/2010 17 Jun 2010 Mr L Smith v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 11 to 12 Apr 2011, 10:30am Dismissed
FTC/46/2010 14 Jun 2010 Greenbank Holidays Ltd v HMRC Directions Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 4 to 5 Apr 2011, 10:30am Appeal dismissed
FTC/45/2010 26 May 2010 Capital Air Services Ltd (formerly Oxford Air Services Ltd) v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 1 Oct 2010, 2:00pm Appeal allowed
FTC/43/2010 21 May 2010 HMRC v Mr R J Taylor & Mr N Haimendorf Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 4 Nov 2010, 10:30am Appeal allowed
FTC/44/2010 21 May 2010 HMRC v BAA Ltd Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 14 to 17 Mar 2011, 2:00pm Appeal allowed
FTC/41/2010 13 May 2010 Dr Andreas Helmut Tuczka v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 8 to 9 Feb 2011, 10:30am Appeal dismissed
FTC/42/2010 12 May 2010 Helena Partnerships Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 1 to 2 Feb 2011, 10:30am Dismissed
FTC/40/2010 4 May 2010 Marcus Webb Golf Professional v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 9 May 2012, 2:00pm Permission to Court of Appeal refused
Substantive Appeal dismissed
Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 23 Jun 2011, 10:30am Hearing vacated
Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 9 May 2012, 10:30am Appeal dismissed
FTC/39/2010 16 Apr 2010 HMRC v Mr George Anson (Swift) Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 11 to 12 Apr 2011, 10:30am Allowed - on double taxation point. Parties to arrange for the restoration of the appeal on the section 739 point.
FTC/38/2010 14 Apr 2010 St Annes Distributor Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 13 Oct 2010, 10:30am Allowed
FTC/36/2010 9 Apr 2010 HMRC v Kenneth G Colquhoun Directions George House, 126 George Street, Edinburgh EH2 4HH Date/time: 11 Oct 2010, 10:00am Appeal allowed
FTC/35/2010 7 Apr 2010 Megantic Services Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 15 to 16 Oct 2010, 10:30am Appeal dismissed
FTC/37/2010 6 Apr 2010 Christopher Richards/Skye Inns Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 19 Jul 2011, 10:30am Appeal dismissed
FTC/34/2010 1 Apr 2010 HMRC v Enersys Holding UK Ltd Substantive, resumed substantive hearing Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 8 to 9 Mar 2011, 2:00pm Withdrawn
FTC/33/2010 29 Mar 2010 HMRC v First Nationwide Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 23 to 25 Feb 2011, 2 pm, 10:30am, 10:30am Appeal dismissed
FTC/29/2010 26 Mar 2010 Mr Andrew Berry v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 14 to 16 Feb 2011, 10:30am Dismissed
FTC/32/2010 26 Mar 2010 Glebe Farm Dental Practice v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 24 Sep 2010, 10:30am Hearing vacated: Appeal withdrawn
FTC/31/2010 24 Mar 2010 Forde & McHugh Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 3 to 4 Feb 2011, 10:30am Allowed
FTC/28/2010 19 Mar 2010 HMRC v The Rank Group Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 19 Apr 2010, 10:30am Remitted to First-tier Tribunal
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 14 Mar 2012, 10:30am
Substantive Rolls Building, Fetter Lane, London EC4A 1NL Date/time: 25 Mar 2012, 10:30am
FTC/26/2010 17 Mar 2010 POWA (Jersey) Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 20 Jun 2011, 10:30am Dismissed
FTC/27/2010 16 Mar 2010 Westone Wholesale Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 29 Mar 2011, 10:30am Withdrawn
FTC/22/2010 12 Mar 2010 Fabio Massimo Genovese v HMRC Directions Withdrawn
FTC/23/2010 12 Mar 2010 Inbev UK Ltd v HMRC Directions Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 24 to 25 Jan 2011, 10:30am Dismissed
FTC/24/2010 12 Mar 2010 Carlsberg UK Ltd v HMRC Continued hearing Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 24 to 25 Jan 2011, 10:30am Dismissed
FTC/25/2010 12 Mar 2010 Deliverance Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 20 Jan 2011, 10:30am Allowed
FTC/21/2010 9 Mar 2010 Mr Richard King v HMRC Substantive Withdrawn
FTC/18/2010 8 Mar 2010 K & N Drinks Logistics Ltd v HMRC Withdrawn Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 11 to 12 Nov 2010, 10:30am Dismissed
FTC/19/2010 8 Mar 2010 Mr A Joyce v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 11 to 12 Nov 2010, 10:30am Dismissed
FTC/20/2010 8 Mar 2010 Mr A Stott v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 11 to 12 Nov 2010, 10:30am Dismissed
FTC/17/2010 26 Feb 2010 HMRC v Raymond John Phillips Substantive 45 Bedford Square, London WC1B 3DN Date/time: 12 Jan 2011, 10:30am Postponed
Withdrawn 45 Bedford Square, London WC1B 3DN Date/time: 28 Feb 2011, 10:30am Cancelled
Substantive 45 Bedford Square, London WC1B 3DN Date/time: 19 Apr 2011, 10:30am Appeal withdrawn
FTC/16/2010 23 Feb 2010 Icebreaker 1 LLP v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 13 to 15 Dec 2010, 10:30am Part allowed
FTC/14/2010 22 Feb 2010 Derek William Hankinson v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 19 to 21 Jul 2010, 10:30am Appeal dismissed
FTC/15/2010 22 Feb 2010 Queenspice Ltd v HMRC Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 21 Feb 2011, 10:30am Appeal dismissed
FTC/12/2010 19 Feb 2010 Mr J L & Mrs C A Cooksey v HMRC Substantive Date/time: Not applicable Appeal withdrawn
FTC/13/2010 19 Feb 2010 HMRC v Able UK Ltd Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 8 Dec 2010, 10:30am Referred to the ECJ
FTC/06/2010 5 Feb 2010 Purple Parking v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 24 to 25 Nov 2010, 10:30am Vacated
Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 20 to 21 Jan 2011, 10:30am Appeal withdrawn
FTC/07/2010 5 Feb 2010 Airparks Services Ltd v HMRC Substantive/continued appeal, Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 24 to 25 Nov 2010, 10:30am Vacated
N/A Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 20 to 21 Jan 2011, 10:30am Appeal withdrawn
FTC/05/2010 4 Feb 2010 JD Wetherspoon plc v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 12 to 16 Dec 2011, 10:30am Appellant’s section 24 appeals: fail. Appellant’s section 26 appeals: fail. Respondent’s section 26 appeals: part allowed. Respondent’s Apportionment of prelim - fail.
FTC/04/2010 29 Jan 2010 HMRC v Diana Bryce T/A The Barn Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 13 Jan 2011, 10:30am Appeal allowed
FTC/02/2010 21 Jan 2010 Parnalls Solicitors Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 24 to 25 Jan 2012, 10:30am Appeal withdrawn with the Tribunal’s consent
FTC/03/2010 18 Jan 2010 Al Muhammad v HMRC Substantive Referred back to First-tier Tribunal
FTC/01/2010 8 Jan 2010 HMRC v VM McLaughlin & Sons Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 18 Oct 2010, 10:30am Appeal withdrawn
FTC/39/2009 31 Dec 2009 HMRC v Robert Brumpton Substantive 45 Bedford Square, London WC1B 3DN Date/time: 2 Aug 2010, 10:30am Appeal dismissed
FTC/11/2010 30 Dec 2009 Angela Rosalind Simmons v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 2 Aug 2010, 10:30am Dismissed
FTC/46/2009 29 Dec 2009 HMRC v Airtours Holiday Transport Ltd Substantive 45 Bedford Square, London WC1B 3DN Date/time: 5 to 8 Oct 2010, 10:30am Appeal allowed
FTC/45/2009 23 Dec 2009 Makhlisur Rahman t/a The Viceroy Indian Restaurant v HMRC Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 2 Mar 2011, 10:30am Appeal withdrawn
FTC/44/2009 22 Dec 2009 Michael Burton v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 30 Jun 2010, 10:30am Appeal dismissed
FTC/43/2009 15 Dec 2009 North Yorkshire Police v HMRC & Deborah Wade Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 8 Nov 2010, 10:30am Appeal dismissed
FTC/40/2009 10 Dec 2009 HMRC v Nigel P Grogan Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 21 to 22 Jun 2010, 10:30am Appeal dismissed
FTC/41/2009 10 Dec 2009 Nigel P Grogan v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 21 to 22 Jun 2010, 10:30am Appeal dismissed
FTC/42/2009 10 Dec 2009 HMRC v North Yorkshire Police & Deborah Wade Vacated Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 8 Nov 2010, 10:30am Appeal dismissed
FTC/37/2009 9 Dec 2009 HBOS Treasury Services Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 4 to 6 Oct 2010, 10:30am Appeal withdrawn
FTC/38/2009 9 Dec 2009 HMRC v HBOS Treasury Services Ltd Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 4 to 6 Oct 2010, 10:30am Appeal withdrawn
FTC/08/2010 8 Dec 2009 John Alexander Godden v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 2 Aug 2010, 10:30am Dismissed
FTC/36/2009 4 Dec 2009 ATEC Associates Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 18 May 2010, 10:30am Appeal allowed
FTC/10/2010 4 Dec 2009 Clifford Bonner v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 2 Aug 2010, 10:30am Dismissed
FTC/09/2010 3 Dec 2009 Michael John Phillips v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 2 Aug 2010, 10:30am Dismissed
FTC/33/2009 2 Dec 2009 HMRC v Andrew Michael Brander as Executor of the Rt Hon Gerald Arthur James, Fourth Earl of Balfour Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 5 to 7 May 2010 Appeal dismissed
FTC/34/2009 27 Nov 2009 William John Swales v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 2 Aug 2010, 10:30am Dismissed
FTC/35/2009 26 Nov 2009 Deborah Wade v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 8 Nov 2010, 10:30am Appeal dismissed
FTC/32/2009 18 Nov 2009 Marks & Spencer plc v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 1 to 3 Mar 2010, 10:30am Appeal part allowed
FTC/31/2009 17 Nov 2009 Late Editions Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 9 to 10 Feb 2011, 10:30am Appeal struck-out (non-compliance)
FTC/30/2009 12 Nov 2009 HMRC v Philips Electronics (UK) Ltd Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 28 to 29 Jun 2010, 10:30am Appeal withdrawn
Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 20 Dec 2010, 10:30am Cancelled
FTC/29/2009 10 Nov 2009 HMRC v Pendragon plc Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 10 to 13 May 2011, 10:30am Appeal allowed
FTC/28/2009 6 Nov 2009 HMRC v Marks & Spencer plc Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 1 to 3 Mar 2010, 10:30am Appeal part allowed
FTC/27/2009 5 Nov 2009 Laerstate BV v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 13 to 15 Dec 2010, 10:30am Hearing vacated
Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 14 Jan 2011, 10:30am Appeal struck out 1 Mar 2011
FTC/26/2009 3 Nov 2009 HMRC v Legal & General Assurance Society Directions Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 12 to 14 Jul 2010, 10:30am Appeal dismissed
FTC/25/2009 2 Nov 2009 HMRC v London Clubs Management Ltd Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 9 to 11 Jun 2010, 10:30am Appeal dismissed
FTC/30/2010 1 Nov 2009 Mr Michael Dobson v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 2 Aug 2010, 10:30am Dismissed
FTC/24/2009 30 Oct 2009 Euro Stock Shop Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 5 to 6 Jul 2010, 10:30am Appeal dismissed
FTC/23/2009 13 Oct 2009 HMRC v Mr E W Burton & Others Directions Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 6 to 7 May 2010, 10:30am Hearing vacated, appeal withdrawn
FTC/20/2009 2 Oct 2009 Grimsby College Enterprises Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 25 Apr 2010, 10:30am Decision released: dismissed
FTC/21/2009 2 Oct 2009 HMRC v Moorbury Ltd Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 24 May 2010, 10:30am Appeal dismissed
FTC/19/2009 30 Sep 2009 Mr M Klincke v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 28 to 29 Apr 2010 Appeal dismissed
FTC/18/2009 25 Sep 2009 S & I Electronics v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 1 to 3 Dec 2010, 10:30am Postponed
Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 5 to 7 Dec 2011, 10:30am Remitted to First-tier Tribunal
FTC/17/2009 16 Sep 2009 HMRC v S & I Electronics Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 1 to 3 Dec 2010, 10:30am Postponed
Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 5 to 7 Dec 2011, 10:30am Remitted to First-tier Tribunal
FTC/15/2009 14 Sep 2009 HMRC v Lawrence Jones & Joan Jones Substantive Alexandra House, 14-22 the Parsonage, Manchester M3 2JA Date/time: 5 Jan 2010, 10:30am Appeal dismissed
FTC/16/2009 14 Sep 2009 Mr John Mason v HMRC Substantive George House, 126 George Street, Edinburgh EH2 4HH Date/time: 24 to 25 Mar 2010, 10:30am Appeal dismissed
FTC/13/2009 19 Aug 2009 Plymouth Marine Laboratory v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 26 May 2010, 10:30am Hearing vacated, appeal withdrawn
FTC/14/2009 19 Aug 2009 Dawson Group plc v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 26 May 2010, 10:30am Appeal dismissed
FTC/12/2009 13 Aug 2009 Mithras (Wine Bars) Ltd v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 5 Mar 2010, 10:30am Remitted back to First-tier Tribunal Tax
FTC/10/2009 5 Aug 2009 The Lower Mill Estate Ltd v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 28 to 29 Jun 2010 Appeal allowed
FTC/11/2009 5 Aug 2009 PA Holdings v HMRC Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 16 to 18 Feb 2010, 10:30am Appeal dismissed
FTC/09/2009 28 Jul 2009 Mr R J Smith v HMRC Substantive Appeal withdrawn on 22 Jul 2010
FTC/08/2009 24 Jul 2009 HMRC v PA Holdings Substantive Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 16 to 18 Feb 2010 Appeal dismissed
FTC/07/2009 20 Jul 2009 Mr & Mrs Coll v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 4 to 5 Mar 2010, 10:30am Appeal dismissed
FTC/06/2009 7 Jul 2009 HMRC v Steven Lunn Substantive 45 Bedford Square, London WC1B 3DN Date/time: 19 Nov 2009, 10:30am Decision released on 26 Nov 2009
FTC/05/2009 29 Jun 2009 Marks and Spencer plc v HMRC Substantive 45 Bedford Square, London WC1B 3DN Date/time: 19 Nov 2009, 10:30am Appeal part allowed
FTC/04/2009 16 Jun 2009 HMRC v Marks and Spencer plc Royal Courts of Justice, Strand, London WC2A 2LL Date/time: 1 to 3 Mar 2010, 10:30am Appeal part allowed
FTC/02/2009 & FTC/22/2009 2 Jun 2009 Privacy Application v HMRC Substantive Directions issued on 3 Dec 2009. Decision released 14 Dec 2009.
FTC/03/2009 15 May 2009 Cable and Wireless plc v HMRC Substantive Date/time: Not applicable Appeal withdrawn
FTC/01/2009 11 May 2009 Compound Interest Project: (1) John Wilkins (Motor Engineers) Ltd (2) John Pudney Ltd t/a Horsham Motors (3) Square Furneaux Ltd (4) Robmar Ltd t/a Worthin Kia (5) Lookers plc v HMRC Substantive Court 55, Royal Courts of Justice, Strand, Date/time: 8 to 12 Jun 2009, 10:30am Decision released on 15 Sep 2009