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Tax and Chancery tribunal decisions

954 decisions
  1. The Commissioners for HM Revenue and Customs v Desmond Martin: [2020] UKUT 0159 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Richards on 19 May 2020.

  2. The Commissioners for HM Revenue and Customs v Websons (8) Ltd: [2020] UKUT 0154 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Andrew Scott on 12 May 2020.

  3. The Commissioners for HM Revenue and Customs v Sippchoice Ltd:[2020] UKUT 0149 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Sinfield on 12 May 2020.

  4. The Commissioners for HM Revenue and Customs v Professional Game Match Officials Ltd: [2020] UKUT 0147 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Thomas Scott on 6 May 2020.

  5. YMCA Birmingham and Others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0143 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Cannan on 1 May 2020.

  6. Director of Border Revenue v Keith Dockett: [2020] UKUT 0141 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Thomas Scott on 29 April 2020.

  7. ITC (NE) Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0133 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Richards 23 April 2020.

  8. Financial Solutions (Euro) Ltd v The Financial Conduct Authority: [2020] UKUT 0139 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Herrington and Member Neill and Member Freeman on 22 April 2020.

  9. 1) Kieran Looney; 2) Kieran Looney and Associates (a firm) v The Commissioners for HM Revenue and Customs: [2020] UKUT 0119 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Greenbank on 22 April 2020.

  10. The Commissioners for HM Revenue and Customs v Royal Opera House Covent Garden Foundation: [2020] UKUT 0132 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Herrington on 22 April 2020.

  11. The Commissioners for HM Revenue and Customs and Bella Figura Ltd: [2020] UKUT 0120 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Richards on 20 April 2020.

  12. The Commissioners for HM Revenue and Customs v 1) The Rank Group PLC; 2) Done Brothers (Cash Betting) Ltd and Others: [2020] UKUT 0117 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Thomas Scott on 15 April 2020.

  13. Virgin Media Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0100 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Hellier on 8 April 2020.

  14. Michael Coyle t/a Coyle Transport v The Commissioners for HM Revenue and Customs: [2020] UKUT 0113 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Dean on 8 April 2020.

  15. Arron Banks v The Commissioners for HM Revenue and Customs: [2020] UKUT 0101 (TCC)

    Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Herrington on 1 April 2020.

  16. The Commissioners for HM Revenue and Customs v Thorsteinn Gardarsson t/a Action Day a Islandi: [2020] UKUT 0099 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Richards on 31 March 2020.

  17. David Moulsdale t/a Moulsdale Properties v The Commissioners for HM Revenue and Customs:[2019] UKUT 0072 (TCC)

    Upper Tribunal Tax and Chancery decision of Lord Ericht and Judge Dean on 12 March 2020.

  18. Andrew Davies and Others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0067 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Andrew Scott on 10 March 2020.

  19. Renesola UK Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0060 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Richards on 4 March 2020.

  20. Peter Fisher, Stephen Fisher, Anne Fisher and The Commissioners for HM Revenue and Customs: [2020] UKUT 0062 (TCC)

    Upper Tribunal Tax and Chancery decision of Mrs Justice Andrews and Judge Poole on 4 March 2020.

  21. 1) Mark Reid 2) Simon Emblin v The Commissioners for HM Revenue and Customs: [2020] UKUT 0061 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Richards on 3 March 2020.

  22. Volkswagen Financial Services (UK) Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0042 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Herrington on 27 February 2020.

  23. Terence Stinson v The Commissioners for HM Revenue and Customs: [2020] UKUT 0051 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Andrew Scott on 20 January 2020.

  24. The Commissioners for HM Revenue and Customs v Ardeshir Naghshineh:[2020] UKUT 0030 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Trower and Judge Thomas Scott on 31 January 2020.

  25. X Ltd, Y Ltd, Z Ltd and 17 Individuals v The Commissioners for HM Revenue and Customs: [2020] UKUT 0029 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Thomas Scott on 30 January 2020.

  26. Marlow Rowing Club v The Commissioners for HM Revenue and Customs: [2020] UKUT 0020 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Poole on 22 January 2020.

  27. Snow Factor Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0025 (TCC)

    Upper Tribunal Tax and Chancery decision of Lord Tyre and Judge Andrew Scott on 21 January 2020.

  28. Richard Mungavin and Others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0011 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 15 January 2020.

  29. The Commissioners for HM Revenue and Customs v John Hicks: [2020] UKUT 0012 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Brannan on 14 January 2020.

  30. PF International Ltd v The Financial Conduct Authority: [2020] UKUT 0002 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Herrington on 8 January 2020.

  31. Biffa Waste Services Ltd and others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0001 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Herrington on 2 January 2020.

  32. Infinity Distribution Ltd (In Administration) and The Commissioners for HM Revenue and Customs: [2019] UKUT 0405 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Thomas Scott on 30 December 2019.

  33. The Queen (on application of Metropolitan International Schools Ltd) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0407 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Richards on 30 December 2019.

  34. The Commissioners for HM Revenue and Customs v Nigel Rogers and Craig Shaw: [2019] UKUT 0406 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Richards on 30 December 2019.

  35. The Commissioners for HM Revenue and Customs v Eastern Power Networks PLC and others: [2019] UKUT 0367 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Snowden and Judge Hellier on 24 December 2019.

  36. The Commissioners for HM Revenue and Customs v Duncan Hansard: [2019] UKUT 0391 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Richards on 24 November 2019.

  37. News Corp UK and Ireland Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0404 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Sinfield on 24 December 2019.

  38. John McFadzean v The Commissioners for HM Revenue and Customs:[2019] UKUT 0349 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Cannan on 21 November 2019.

  39. Target Group Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0340 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Sinfield on 15 November 2019.

  40. Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v The Commissioners for HM Revenue and Customs:[2019] UKUT 0342 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Richards on 15 November 2019.

  41. Jacek Szymanski t/a Everpol v Director of Border Revenue:[2019] UKUT 0343 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Andrew Scott.

  42. The Commissioners for HM Revenue and Customs v David Goldsmith: [2019] UKUT 0325 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Brannan on 4 November 2019.

  43. The Commissioners for HM Revenue and Customs v SSE Generation Ltd: [2019] UKUT 0332 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Brannan on 4 November 2019.

  44. Christa Ackroyd Media Ltd v The Commissioners for Her Majesty’s Revenue and Customs: [2019] UKUT 0326 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Thomas Scott on 25 October 2019.

  45. Harold Wiesenfeld and Alex Strom v The Commissioners for HM Revenue and Customs: [2019] UKUT 0301 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Greenbank on 14 October 2019.

  46. Irish Bank Resolution Corporation Ltd (in special liquidation) and Irish Nationwide Building Society v The Commissioners for HM Revenue and Customs: [2019] UKUT 0277 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Herrington on 9 October 2019.

  47. Lunar Missions Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0298 (TCC)

    Upper Tribunal Tax and Chancery decision of Sir Gerald Barling and Judge Greenbank on 8 October 2019.

  48. Dawson's (Wales) Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0296 (TCC)

    Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Herrington on 4 October 2019.

  49. Eynsham Cricket Club v The Commissioners for HM Revenue and Customs: [2019] UKUT 0286 (TCC)

    Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Herrington on 1 October 2019.

  50. Grzegorz Sczcepaniak t/a Phu Greg-Car v The Director of Border Revenue: [2019] UKUT 0295 (TCC)

    Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Richards on 1 October 2019.