First-tier Tribunal (Tax Chamber) judgments from 2012

200 judgments from the First-tier Tribunal (Tax Chamber) in 2012, page 1 of 4.

Garnmoss Ltd (/a Parham Builders) v Revenue & Customs[2012] UKFTT 315 (TC) · 2012 · cited 72 times
Rodney Warren & Co v Revenue & Customs[2012] UKFTT 57 (TC) · 2012 · cited 57 times
Coales v Revenue & Customs[2012] UKFTT 477 (TC) · 2012 · cited 24 times
Hanson v Revenue & Customs[2012] UKFTT 314 (TC) · 2012 · cited 22 times
Eastenders Cash and Carry Plc v Revenue & Customs (Rev 1)[2012] UKFTT 219 (TC) · 2012 · cited 18 times
White v Revenue & Customs[2012] UKFTT 364 (TC) · 2012 · cited 18 times
Southwest Communications Group Ltd v Revenue & Customs[2012] UKFTT 701 (TC) · 2012 · cited 18 times
Maryan (t/a Hazeldene Catering) v Revenue & Customs[2012] UKFTT 215 (TC) · 2012 · cited 14 times
Coast Telecom Ltd v Revenue & Customs[2012] UKFTT 307 (TC) · 2012 · cited 14 times
JDI Trading Ltd v Revenue & Customs[2012] UKFTT 642 (TC) · 2012 · cited 14 times
Chandanmal & Ors (t/a C Narain Bros) v Revenue & Customs[2012] UKFTT 188 (TC) · 2012 · cited 13 times
Algarve Granite Ltd v Revenue & Customs[2012] UKFTT 463 (TC) · 2012 · cited 12 times
Guide Dogs for the Blind Association v Revenue & Customs[2012] UKFTT 687 (TC) · 2012 · cited 12 times
Vardy Proprties & Anor v Revenue & Customs (Rev 1)[2012] UKFTT 564 (TC) · 2012 · cited 11 times
McAndrew Utilities Ltd v Revenue & Customs[2012] UKFTT 749 (TC) · 2012 · cited 11 times
St John Patrick Publishers Ltd v Revenue & Customs[2012] UKFTT 20 (TC) · 2012 · cited 10 times
Meteor Capital Group Ltd v Revenue & Customs[2012] UKFTT 101 (TC) · 2012 · cited 9 times
AJM Mansell Ltd v Revenue & Customs[2012] UKFTT 602 (TC) · 2012 · cited 8 times
Beckwith v Revenue & Customs[2012] UKFTT 181 (TC) · 2012 · cited 7 times
Mr A v Revenue & Customs[2012] UKFTT 541 (TC) · 2012 · cited 7 times
AH Field (Holdings) Ltd v Revenue & Customs[2012] UKFTT 104 (TC) · 2012 · cited 6 times
Eclipse Film Partners No 35 LLP v Revenue & Customs[2012] UKFTT 270 (TC) · 2012 · cited 6 times
DDR Distributions Ltd v Revenue & Customs[2012] UKFTT 443 (TC) · 2012 · cited 6 times
John Scofield v Revenue & Customs[2012] UKFTT 673 (TC) · 2012 · cited 6 times
Fraser (as representative partner for Starlight Therapy Equipment Partnership) v Revenue & Customs[2012] UKFTT 189 (TC) · 2012 · cited 5 times
Hoskins v Revenue & Customs[2012] UKFTT 284 (TC) · 2012 · cited 5 times
Irby v Revenue & Customs[2012] UKFTT 291 (TC) · 2012 · cited 5 times
Catchpole v Revenue & Customs[2012] UKFTT 309 (TC) · 2012 · cited 5 times
Holden v Revenue & Customs[2012] UKFTT 357 (TC) · 2012 · cited 5 times
G Wilson (Glaziers) Ltd v Revenue & Customs[2012] UKFTT 387 (TC) · 2012 · cited 5 times
Boughey v Revenue & Customs[2012] UKFTT 398 (TC) · 2012 · cited 5 times
Blumenthal v Revenue and Customs Commissioners First-tier Tribunal (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS)[2012] UKFTT 497 (TC) · 2012 · cited 5 times
Boyer Allan Investment Services Ltd v Revenue & Customs[2012] UKFTT 558 (TC) · 2012 · cited 5 times
Bright Matter Ltd v Revenue & Customs[2012] UKFTT 572 (TC) · 2012 · cited 5 times
Lithgow v Revenue & Customs[2012] UKFTT 620 (TC) · 2012 · cited 5 times
GSM Export (UK) Ltd & Anor v Revenue & Customs[2012] UKFTT 744 (TC) · 2012 · cited 5 times
Khawaja v Revenue & Customs[2012] UKFTT 183 (TC) · 2012 · cited 4 times
Reed Employment Plc & Ors v Revenue & Customs[2012] UKFTT 28 (TC) · 2012 · cited 4 times
Francis v Revenue & Customs[2012] UKFTT 359 (TC) · 2012 · cited 4 times
Chichester v Revenue & Customs[2012] UKFTT 397 (TC) · 2012 · cited 4 times
Cobb v Revenue & Customs[2012] UKFTT 40 (TC) · 2012 · cited 4 times
Lloyds TSB Equipment Leasing (No 1) Ltd v Revenue & Customs[2012] UKFTT 47 (TC) · 2012 · cited 4 times
Pinevale Ltd v Revenue & Customs[2012] UKFTT 606 (TC) · 2012 · cited 4 times
Dreams plc v Revenue & Customs[2012] UKFTT 614 (TC) · 2012 · cited 4 times
Borough Council of King's Lynn and West Norfolk v Revenue & Customs[2012] UKFTT 671 (TC) · 2012 · cited 4 times
Cosmo Leisure Ltd v Revenue & Customs[2012] UKFTT 733 (TC) · 2012 · cited 4 times
Fox v Revenue & Customs[2012] UKFTT 264 (TC) · 2012 · cited 3 times
Galvin v Revenue & Customs[2012] UKFTT 280 (TC) · 2012 · cited 3 times
Williams v Revenue & Customs[2012] UKFTT 302 (TC) · 2012 · cited 3 times
Loughborough Students' Union v Revenue & Customs[2012] UKFTT 331 (TC) · 2012 · cited 3 times
Roche v Revenue & Customs[2012] UKFTT 333 (TC) · 2012 · cited 3 times
Beds Beds Beds London Ltd v Revenue & Customs[2012] UKFTT 353 (TC) · 2012 · cited 3 times
Williams v Revenue & Customs[2012] UKFTT 378 (TC) · 2012 · cited 3 times
Cox v Revenue & Customs[2012] UKFTT 407 (TC) · 2012 · cited 3 times
Sloane Robinson Investment Services Ltd v Revenue & Customs[2012] UKFTT 451 (TC) · 2012 · cited 3 times
Else Refining and Recycling Ltd v Revenue & Customs[2012] UKFTT 470 (TC) · 2012 · cited 3 times
Globalised Corporation Ltd v Revenue & Customs[2012] UKFTT 556 (TC) · 2012 · cited 3 times
Chipping Sodbury Golf Club & Ors v Revenue & Customs[2012] UKFTT 557 (TC) · 2012 · cited 3 times
Goals Soccer Centres plc v Revenue & Customs[2012] UKFTT 576 (TC) · 2012 · cited 3 times
Westminster College Of Computing Ltd v Revenue & Customs[2012] UKFTT 579 (TC) · 2012 · cited 3 times
Peter Taylor v Revenue & Customs[2012] UKFTT 588 (TC) · 2012 · cited 3 times
Northside Management Ltd v Revenue & Customs[2012] UKFTT 647 (TC) · 2012 · cited 3 times
Isle of Wight Council & Ors v Revenue & Customs[2012] UKFTT 648 (TC) · 2012 · cited 3 times
Curran v Revenue & Customs[2012] UKFTT 655 (TC) · 2012 · cited 3 times
Certain Taxpayers (Ex Parte) v Revenue & Customs[2012] UKFTT 765 (TC) · 2012 · cited 3 times
Unistar Group Ltd & Anor v Revenue & Customs[2013] UKFTT 344 (TC) · 2012 · cited 3 times
Spring Capital Ltd v Revenue & Customs[2013] UKFTT 41 (TC) · 2012 · cited 3 times
The Partners of the Vaccine Research Ltd Partnership & Anor v Revenue & Customs[2013] UKFTT 73 (TC) · 2012 · cited 3 times
Chappell v Revenue & Customs[2013] UKFTT 098 (TC) · 2012 · cited 3 times
HSBC Holdings PLC and The Bank of New York Mellon Corporation v Revenue & Customs[2012] UKFTT 163 (TC) · 2012 · cited 2 times
Gosling Leisure Ltd v Revenue & Customs[2012] UKFTT 170 (TC) · 2012 · cited 2 times
Bellchambers v Revenue & Customs[2012] UKFTT 204 (TC) · 2012 · cited 2 times
Sanderson v Revenue & Customs[2012] UKFTT 207 (TC) · 2012 · cited 2 times
Time For Group Ltd v Revenue & Customs[2012] UKFTT 214 (TC) · 2012 · cited 2 times
Orsman v Revenue & Customs[2012] UKFTT 227 (TC) · 2012 · cited 2 times
Cozens v Revenue & Customs[2012] UKFTT 228 (TC) · 2012 · cited 2 times
The Trustees of The Eaton Mews Trust v Revenue & Customs[2012] UKFTT 249 (TC) · 2012 · cited 2 times
Partito Media Services Ltd v Revenue & Customs[2012] UKFTT 256 (TC) · 2012 · cited 2 times
Harwich GSM Ltd v Revenue & Customs[2012] UKFTT 279 (TC) · 2012 · cited 2 times
Shelfside (Holdings) Ltd v Revenue & Customs[2012] UKFTT 290 (TC) · 2012 · cited 2 times
Logistika Peklaj AS v UK Border Agency[2012] UKFTT 355 (TC) · 2012 · cited 2 times
WM Morrison Supermarkets Ltd v Revenue & Customs[2012] UKFTT 366 (TC) · 2012 · cited 2 times
Loudwater Trade and Finance Ltd v Revenue & Customs[2012] UKFTT 37 (TC) · 2012 · cited 2 times
Finance & Business Training Ltd v Revenue & Customs[2012] UKFTT 382 (TC) · 2012 · cited 2 times
Stockler v Revenue & Customs[2012] UKFTT 404 (TC) · 2012 · cited 2 times
Collins v Revenue & Customs (Rev 1)[2012] UKFTT 411 (TC) · 2012 · cited 2 times
Tradium Ltd v Revenue & Customs[2012] UKFTT 421 (TC) · 2012 · cited 2 times
Reddrock Ltd v Revenue & Customs[2012] UKFTT 46 (TC) · 2012 · cited 2 times
AML Consulting Ltd v Revenue & Customs[2012] UKFTT 474 (TC) · 2012 · cited 2 times
Weiser v Revenue and Customs Commissioners First-tier Tribunal (INCOME TAX/CORPORATION TAX : Double taxation)[2012] UKFTT 501 (TC) · 2012 · cited 2 times
While v Revenue & Customs (Rev 1)[2012] UKFTT 58 (TC) · 2012 · cited 2 times
Brooklands International Freight Services Ltd v Revenue & Customs[2012] UKFTT 587 (TC) · 2012 · cited 2 times
The Hira Company Ltd v Revenue & Customs[2012] UKFTT 610 (TC) · 2012 · cited 2 times
Bosher v Revenue & Customs[2012] UKFTT 631 (TC) · 2012 · cited 2 times
J P Whitter (Waterwell Engineers) Ltd v Revenue & Customs[2012] UKFTT 639 (TC) · 2012 · cited 2 times
Xs & Os Paisley Cross Ltd v Revenue & Customs[2012] UKFTT 645 (TC) · 2012 · cited 2 times
Kelcey and Hall Solicitors v Revenue & Customs[2012] UKFTT 662 (TC) · 2012 · cited 2 times
PB Golf Club Ltd (t/a Potters Bar Golf Club) v Revenue & Customs[2012] UKFTT 675 (TC) · 2012 · cited 2 times
Young (t/a The St Helens) v Revenue & Customs[2012] UKFTT 702 (TC) · 2012 · cited 2 times
PDF Electrical Ltd v Revenue & Customs[2012] UKFTT 708 (TC) · 2012 · cited 2 times
Groundwork Cheshire v Revenue & Customs[2012] UKFTT 750 (TC) · 2012 · cited 2 times
1st Contact Ltd v Revenue & Customs[2012] UKFTT 84 (TC) · 2012 · cited 2 times
DMWSHNZ Ltd v Revenue & Customs[2013] UKFTT 37 (TC) · 2012 · cited 2 times
McCarthy & Stone (Developments) Ltd & Anor v Revenue & Customs[2013] UKFTT 727 (TC) · 2012 · cited 2 times
Market & Opinion Research International Ltd v Revenue & Customs[2013] UKFTT 779 (TC) · 2012 · cited 2 times
Voicenet Solutions Ltd v Revenue & Customs[2013] UKFTT 781 (TC) · 2012 · cited 2 times
Mr Mark Hearn v Revenue & Customs[2013] UKFTT 782 (TC) · 2012 · cited 2 times
Taylor Clark Leisure PLC v Revenue & Customs[2013] UKFTT 792 (TC) · 2012 · cited 2 times
Fonecomp Ltd v Revenue & Customs[2012] UKFTT 102 (TC) · 2012 · cited 1 time
Stones v Revenue & Customs[2012] UKFTT 110 (TC) · 2012 · cited 1 time
Wong Yau Lam & Anor v Revenue & Customs[2012] UKFTT 118 (TC) · 2012 · cited 1 time
Astrid Koyeni-Efreeitems (Partnership) v Revenue & Customs[2012] UKFTT 13 (TC) · 2012 · cited 1 time
Chan v Revenue & Customs[2012] UKFTT 155 (TC) · 2012 · cited 1 time
Ramsay v Revenue & Customs[2012] UKFTT 176 (TC) · 2012 · cited 1 time
Verschueren v Revenue & Customs[2012] UKFTT 184 (TC) · 2012 · cited 1 time
Dovey v Revenue & Customs (Rev 1)[2012] UKFTT 190 (TC) · 2012 · cited 1 time
Symonds v Revenue & Customs[2012] UKFTT 197 (TC) · 2012 · cited 1 time
Bimson v Revenue & Customs[2012] UKFTT 216 (TC) · 2012 · cited 1 time
Leitch (t/a London Mobile Communications) v Revenue & Customs[2012] UKFTT 229 (TC) · 2012 · cited 1 time
Xtreme Business Solutions Ltd v Revenue & Customs[2012] UKFTT 230 (TC) · 2012 · cited 1 time
GR Solutions Ltd v Revenue & Customs[2012] UKFTT 234 (TC) · 2012 · cited 1 time
Southport Flower Show Ltd v Revenue & Customs[2012] UKFTT 244 (TC) · 2012 · cited 1 time
Hawley v Director of Border Revenue[2012] UKFTT 245 (TC) · 2012 · cited 1 time
Healy v Revenue & Customs[2012] UKFTT 246 (TC) · 2012 · cited 1 time
Hussein (t/a Eastern Orbit) v Revenue & Customs[2012] UKFTT 248 (TC) · 2012 · cited 1 time
First in Service Ltd v Revenue & Customs[2012] UKFTT 250 (TC) · 2012 · cited 1 time
Cameron Black (London) Ltd v Revenue & Customs[2012] UKFTT 257 (TC) · 2012 · cited 1 time
Harte v Revenue & Customs[2012] UKFTT 258 (TC) · 2012 · cited 1 time
Cascade Amusements v Revenue & Customs[2012] UKFTT 259 (TC) · 2012 · cited 1 time
Hilltop Syndicate Shoot v Revenue & Customs[2012] UKFTT 26 (TC) · 2012 · cited 1 time
The Oxbridge Research Group Ltd v Revenue & Customs[2012] UKFTT 261 (TC) · 2012 · cited 1 time
David A Marshall Jeweller Ltd v Revenue & Customs[2012] UKFTT 262 (TC) · 2012 · cited 1 time
Jones v Revenue & Customs[2012] UKFTT 265 (TC) · 2012 · cited 1 time
Foster v Revenue & Customs[2012] UKFTT 266 (TC) · 2012 · cited 1 time
JP Whitter (Waterwell Engineers) Ltd v Revenue & Customs[2012] UKFTT 278 (TC) · 2012 · cited 1 time
Kofteros v Revenue & Customs[2012] UKFTT 281 (TC) · 2012 · cited 1 time
The Copperfields Restaurant v Revenue & Customs[2012] UKFTT 286 (TC) · 2012 · cited 1 time
Dale Services Contracts Ltd v Revenue & Customs[2012] UKFTT 299 (TC) · 2012 · cited 1 time
Clarke & Co v Revenue & Customs[2012] UKFTT 300 (TC) · 2012 · cited 1 time
Roberts v Revenue & Customs[2012] UKFTT 308 (TC) · 2012 · cited 1 time
Lee v Revenue & Customs[2012] UKFTT 312 (TC) · 2012 · cited 1 time
Goldman v Revenue & Customs[2012] UKFTT 313 (TC) · 2012 · cited 1 time
Bio Power (UK) Ltd v Revenue & Customs[2012] UKFTT 316 (TC) · 2012 · cited 1 time
Bunning (t/a Stafford Land Rover) v Revenue & Customs[2012] UKFTT 32 (TC) · 2012 · cited 1 time
Sunlander Outdoor Products Ltd v Revenue & Customs[2012] UKFTT 325 (TC) · 2012 · cited 1 time
Lewis v Revenue & Customs[2012] UKFTT 326 (TC) · 2012 · cited 1 time
Marshall v Revenue & Customs[2012] UKFTT 34 (TC) · 2012 · cited 1 time
GB Seed Ltd v Revenue & Customs[2012] UKFTT 343 (TC) · 2012 · cited 1 time
The People's Dispensary for Sick Animals (PDSA) v Revenue & Customs[2012] UKFTT 362 (TC) · 2012 · cited 1 time
Pflum v Revenue & Customs[2012] UKFTT 365 (TC) · 2012 · cited 1 time
Pinewood Studios Ltd v Revenue & Customs[2012] UKFTT 370 (TC) · 2012 · cited 1 time
Butlers Ship Stores Ltd & Ors v Revenue & Customs[2012] UKFTT 371 (TC) · 2012 · cited 1 time
AK Optical Ltd (t/a Eyecare) v Revenue & Customs[2012] UKFTT 372 (TC) · 2012 · cited 1 time
McKendrick v Revenue & Customs[2012] UKFTT 376 (TC) · 2012 · cited 1 time
Bloomsbury Wealth Management LLP v Revenue & Customs[2012] UKFTT 379 (TC) · 2012 · cited 1 time
Cordery Build Ltd v Revenue & Customs[2012] UKFTT 384 (TC) · 2012 · cited 1 time
Hoardweel Farm Partnership v Revenue & Customs[2012] UKFTT 402 (TC) · 2012 · cited 1 time
Geyko -Bisson v Revenue & Customs[2012] UKFTT 406 (TC) · 2012 · cited 1 time
Comveen Ltd v Revenue & Customs[2012] UKFTT 408 (TC) · 2012 · cited 1 time
Premier Telecom Solutions Ltd v Revenue & Customs[2012] UKFTT 42 (TC) · 2012 · cited 1 time
Drumtochty Castle Ltd v Revenue & Customs[2012] UKFTT 429 (TC) · 2012 · cited 1 time
Aspect Capital Ltd v Revenue & Customs[2012] UKFTT 430 (TC) · 2012 · cited 1 time
Romark Jewellers Ltd v Revenue & Customs[2012] UKFTT 432 (TC) · 2012 · cited 1 time
Cooper & Ors (Leaside Timber & Builders Merchants Ltd) v Revenue & Customs[2012] UKFTT 439 (TC) · 2012 · cited 1 time
Watermargin (Portsmouth) Ltd & Anor v Revenue & Customs[2012] UKFTT 44 (TC) · 2012 · cited 1 time
KC Engineering Ltd v Revenue & Customs[2012] UKFTT 440 (TC) · 2012 · cited 1 time
Mills -Henning v Revenue & Customs[2012] UKFTT 444 (TC) · 2012 · cited 1 time
Linslade Post Office & General Store (a firm) v Revenue & Customs[2012] UKFTT 457 (TC) · 2012 · cited 1 time
Eltham Hill Club and Institute v Revenue & Customs[2012] UKFTT 487 (TC) · 2012 · cited 1 time
Skinner Ltd v Revenue & Customs[2012] UKFTT 525 (TC) · 2012 · cited 1 time
Latham v Revenue & Customs[2012] UKFTT 533 (TC) · 2012 · cited 1 time
Pio -Mar -Trans v United Kingdom Border Agency[2012] UKFTT 54 (TC) · 2012 · cited 1 time
Advance Consulting (Partnership) & Ors v Revenue & Customs[2012] UKFTT 567 (TC) · 2012 · cited 1 time
Gandalf IT Ltd & Ors v Revenue & Customs[2012] UKFTT 573 (TC) · 2012 · cited 1 time
London Cellular Accessories Ltd v Revenue & Customs[2012] UKFTT 583 (TC) · 2012 · cited 1 time
Nathaniel David Roden and Rebecca Catherine Roden v Revenue & Customs[2012] UKFTT 586 (TC) · 2012 · cited 1 time
Colin Summers & Christopher Summers v Revenue & Customs[2012] UKFTT 590 (TC) · 2012 · cited 1 time
J M Legal Ltd v Revenue & Customs[2012] UKFTT 594 (TC) · 2012 · cited 1 time
Thane Dispersions Ltd v Revenue & Customs[2012] UKFTT 595 (TC) · 2012 · cited 1 time
Alfa Biuro Partnership v Revenue & Customs[2012] UKFTT 598 (TC) · 2012 · cited 1 time
The Co-operative Group Ltd v Revenue & Customs[2012] UKFTT 600 (TC) · 2012 · cited 1 time
McLaren Racing Ltd v Revenue & Customs[2012] UKFTT 601 (TC) · 2012 · cited 1 time
Our Communications Ltd v Revenue & Customs[2012] UKFTT 604 (TC) · 2012 · cited 1 time
Skywell (UK) Ltd v Revenue & Customs[2012] UKFTT 611 (TC) · 2012 · cited 1 time
Marcia Willett Ltd v Revenue & Customs[2012] UKFTT 625 (TC) · 2012 · cited 1 time
Tamar Enterprises Ltd v Revenue & Customs[2012] UKFTT 626 (TC) · 2012 · cited 1 time
Core Technology Systems (UK) Ltd v Revenue & Customs[2012] UKFTT 629 (TC) · 2012 · cited 1 time
Kirkern Ltd v Revenue & Customs[2012] UKFTT 646 (TC) · 2012 · cited 1 time
Orchid Properties v Revenue & Customs[2012] UKFTT 651 (TC) · 2012 · cited 1 time
Hudson v Revenue & Customs[2012] UKFTT 661 (TC) · 2012 · cited 1 time
Gladwyn (t/a Peter Gladwyn Builders) v Revenue & Customs[2012] UKFTT 69 (TC) · 2012 · cited 1 time
Thacker v Revenue & Customs[2012] UKFTT 698 (TC) · 2012 · cited 1 time
Mundays LLP v Revenue & Customs[2012] UKFTT 707 (TC) · 2012 · cited 1 time
Craighill Services Ltd v Revenue & Customs[2012] UKFTT 72 (TC) · 2012 · cited 1 time
Cornwallis Care Services Ltd v Revenue & Customs[2012] UKFTT 724 (TC) · 2012 · cited 1 time
Portable Multimedia Ltd v Revenue & Customs[2012] UKFTT 725 (TC) · 2012 · cited 1 time
Gardiner & Anor v Revenue & Customs[2012] UKFTT 726 (TC) · 2012 · cited 1 time
Forth Wines Ltd (formerly Dollar Trade Ltd) v Revenue & Customs[2012] UKFTT 74 (TC) · 2012 · cited 1 time
Yetis v Revenue & Customs[2012] UKFTT 753 (TC) · 2012 · cited 1 time
Noble v Revenue & Customs[2012] UKFTT 760 (TC) · 2012 · cited 1 time