First-tier Tribunal (Tax Chamber) judgments from 2013

200 judgments from the First-tier Tribunal (Tax Chamber) in 2013, page 1 of 4.

Morgan & Anor v Revenue & Customs[2013] UKFTT 317 (TC) · 2013 · cited 20 times
Roden & Anor v Revenue & Customs[2013] UKFTT 523 (TC) · 2013 · cited 14 times
Wallis v Revenue & Customs[2013] UKFTT 081 (TC) · 2013 · cited 14 times
Electrical Installation Solutions Ltd v Revenue & Customs[2013] UKFTT 419 (TC) · 2013 · cited 13 times
Versteegh Ltd & Ors v Revenue & Customs[2013] UKFTT 642 (TC) · 2013 · cited 12 times
Southend United Football Club v Revenue & Customs[2013] UKFTT 715 (TC) · 2013 · cited 11 times
Flanagan & Ors v Revenue & Customs[2014] UKFTT 175 (TC) · 2013 · cited 11 times
Ashton v Revenue & Customs[2013] UKFTT 140 (TC) · 2013 · cited 10 times
Willey v Revenue & Customs[2013] UKFTT 328 (TC) · 2013 · cited 10 times
Betts v Revenue & Customs[2013] UKFTT 430 (TC) · 2013 · cited 10 times
Market & Opinion Research International Ltd v Revenue & Customs[2013] UKFTT 475 (TC) · 2013 · cited 9 times
Testa v Revenue & Customs[2013] UKFTT 151 (TC) · 2013 · cited 8 times
LH Bishop Electrical Co Ltd A F Sheldon (t/a Aztec Distributors) v Revenue & Customs[2013] UKFTT 522 (TC) · 2013 · cited 8 times
First Class Communications Ltd v Revenue & Customs[2013] UKFTT 90 (TC) · 2013 · cited 8 times
Gibbs v Revenue & Customs[2013] UKFTT 236 (TC) · 2013 · cited 7 times
Massey & Ors (t/a Hilden Park Partnership) v Revenue & Customs[2013] UKFTT 391 (TC) · 2013 · cited 7 times
Megantic Services Ltd v Revenue & Customs[2013] UKFTT 492 (TC) · 2013 · cited 7 times
288 Group Ltd & Ors v Revenue & Customs[2013] UKFTT 659 (TC) · 2013 · cited 7 times
Cheruvier (t/a Fleur Estelle Belly Dance School) v Revenue & Customs[2014] UKFTT 7 (TC) · 2013 · cited 7 times
Atkinson v Revenue & Customs[2013] UKFTT 191 (TC) · 2013 · cited 6 times
WMG Acquisition Co UK Ltd v Revenue & Customs[2013] UKFTT 215 (TC) · 2013 · cited 6 times
CCA Distribution Ltd v Revenue & Customs[2013] UKFTT 253 (TC) · 2013 · cited 6 times
First Class Communications Ltd v Revenue & Customs[2013] UKFTT 342 (TC) · 2013 · cited 6 times
Bloomsbury Verlag GmbH v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)[2015] UKFTT 660 (TC) · 2013 · cited 6 times
Thompson v Revenue & Customs[2013] UKFTT 103 (TC) · 2013 · cited 5 times
Subbrayan (t/a Swiss Cottage Diet Clinic) v Revenue & Customs[2013] UKFTT 161 (TC) · 2013 · cited 5 times
KDM International Ltd v Revenue & Customs[2013] UKFTT 315 (TC) · 2013 · cited 5 times
Project Blue Ltd v Revenue & Customs[2013] UKFTT 378 (TC) · 2013 · cited 5 times
General Motors UK Ltd v Revenue & Customs[2013] UKFTT 443 (TC) · 2013 · cited 5 times
Hepburn v Revenue & Customs[2013] UKFTT 445 (TC) · 2013 · cited 5 times
DPAS Ltd v Revenue & Customs[2013] UKFTT 676 (TC) · 2013 · cited 5 times
Iveco Ltd v Revenue & Customs[2013] UKFTT 763 (TC) · 2013 · cited 5 times
McGuinness v Revenue & Customs[2013] UKFTT 88 (TC) · 2013 · cited 5 times
Vardy Properties & Anor v Revenue & Customs[2013] UKFTT 96 (TC) · 2013 · cited 5 times
GB Housley Ltd v Revenue & Customs[2013] UKFTT 150 (TC) · 2013 · cited 4 times
Longridge on the Thames v Revenue & Customs[2013] UKFTT 158 (TC) · 2013 · cited 4 times
Pierhead Purchasing Ltd v Revenue & Customs[2013] UKFTT 172 (TC) · 2013 · cited 4 times
Hillis v Revenue & Customs[2013] UKFTT 196 (TC) · 2013 · cited 4 times
Schonfield v Revenue & Customs[2013] UKFTT 244 (TC) · 2013 · cited 4 times
The Trustees of David Zetland Settlement v Revenue & Customs[2013] UKFTT 284 (TC) · 2013 · cited 4 times
National Exhibition Centre Ltd v Revenue & Customs[2013] UKFTT 289 (TC) · 2013 · cited 4 times
Nuffield Health v Revenue & Customs[2013] UKFTT 291 (TC) · 2013 · cited 4 times
Price & Ors v Revenue & Customs[2013] UKFTT 297 (TC) · 2013 · cited 4 times
Pearson v Revenue & Customs[2013] UKFTT 332 (TC) · 2013 · cited 4 times
Kitching v Revenue & Customs[2013] UKFTT 384 (TC) · 2013 · cited 4 times
Rapid Sequence Ltd v Revenue & Customs[2013] UKFTT 432 (TC) · 2013 · cited 4 times
Robins v Revenue & Customs[2013] UKFTT 514 (TC) · 2013 · cited 4 times
Chubb Ltd v Revenue & Customs[2013] UKFTT 579 (TC) · 2013 · cited 4 times
Bloomfield v Revenue & Customs[2013] UKFTT 593 (TC) · 2013 · cited 4 times
Boyle v Revenue & Customs[2013] UKFTT 723 (TC) · 2013 · cited 4 times
Orlight Ltd v Revenue & Customs[2013] UKFTT 732 (TC) · 2013 · cited 4 times
Litman & Anor v Revenue & Customs[2014] UKFTT 089 (TC) · 2013 · cited 4 times
Burton v Revenue & Customs[2013] UKFTT 104 (TC) · 2013 · cited 3 times
Degorce v Revenue & Customs[2013] UKFTT 178 (TC) · 2013 · cited 3 times
Libra Tech Ltd & Anor v Revenue & Customs[2013] UKFTT 180 (TC) · 2013 · cited 3 times
Morgan v Revenue & Customs[2013] UKFTT 181 (TC) · 2013 · cited 3 times
Allchin v Revenue & Customs[2013] UKFTT 198 (TC) · 2013 · cited 3 times
Websons (8) Ltd v Revenue & Customs[2013] UKFTT 229 (TC) · 2013 · cited 3 times
United European Gastroenterology Federation v Revenue & Customs[2013] UKFTT 292 (TC) · 2013 · cited 3 times
Swain v Revenue & Customs[2013] UKFTT 316 (TC) · 2013 · cited 3 times
Spring Salmon & Seafood Ltd v Revenue & Customs[2013] UKFTT 320 (TC) · 2013 · cited 3 times
Walker & Anor v Revenue & Customs[2013] UKFTT 375 (TC) · 2013 · cited 3 times
Chelmsford College v Revenue & Customs[2013] UKFTT 400 (TC) · 2013 · cited 3 times
Peel Investments (UK) Ltd & Ors v Revenue & Customs[2013] UKFTT 404 (TC) · 2013 · cited 3 times
Maxwell v Revenue & Customs[2013] UKFTT 459 (TC) · 2013 · cited 3 times
AN Checker & Service Engineers v Revenue & Customs[2013] UKFTT 506 (TC) · 2013 · cited 3 times
Wnek v Director of Border Revenue[2013] UKFTT 575 (TC) · 2013 · cited 3 times
Planet Sport (Holdings) Ltd v Revenue & Customs[2013] UKFTT 639 (TC) · 2013 · cited 3 times
MCashback Software 6 LLP v Revenue & Customs[2013] UKFTT 679 (TC) · 2013 · cited 3 times
Kear & Anor v Revenue & Customs[2013] UKFTT 095 (TC) · 2013 · cited 3 times
Khan v Revenue & Customs[2014] UKFTT 018 (TC) · 2013 · cited 3 times
Skyview Ballooning Ltd v Revenue & Customs[2014] UKFTT 32 (TC) · 2013 · cited 3 times
Stratton v Revenue & Customs[2012] UKFTT 578 (TC) · 2013 · cited 2 times
Bingham v Revenue & Customs[2013] UKFTT 110 (TC) · 2013 · cited 2 times
Coxon v Revenue & Customs[2013] UKFTT 112 (TC) · 2013 · cited 2 times
Bradley v Revenue & Customs[2013] UKFTT 131 (TC) · 2013 · cited 2 times
Candy v Revenue & Customs[2013] UKFTT 146 (TC) · 2013 · cited 2 times
Haynes v Revenue & Customs[2013] UKFTT 160 (TC) · 2013 · cited 2 times
Future Phonic Ltd v Revenue & Customs[2013] UKFTT 169 (TC) · 2013 · cited 2 times
Global Corporation Trading Ltd v Revenue & Customs[2013] UKFTT 170 (TC) · 2013 · cited 2 times
Horne v Revenue & Customs[2013] UKFTT 177 (TC) · 2013 · cited 2 times
Barkas v Revenue & Customs[2013] UKFTT 186 (TC) · 2013 · cited 2 times
Bretten v Revenue & Customs[2013] UKFTT 189 (TC) · 2013 · cited 2 times
Thomas & Anor v Revenue & Customs[2013] UKFTT 203 (TC) · 2013 · cited 2 times
Aeroassistance Logistics Ltd v Revenue & Customs[2013] UKFTT 214 (TC) · 2013 · cited 2 times
Tracey v Revenue & Customs[2013] UKFTT 273 (TC) · 2013 · cited 2 times
Repertoire Culinaire Ltd v Revenue & Customs[2013] UKFTT 278 (TC) · 2013 · cited 2 times
Colaingrove Ltd v Revenue & Customs[2013] UKFTT 295 (TC) · 2013 · cited 2 times
Scotts Atlantic Management Ltd & Ors v Revenue & Customs[2013] UKFTT 299 (TC) · 2013 · cited 2 times
Life Property Management Ltd (The Ironworks) v Revenue & Customs[2013] UKFTT 303 (TC) · 2013 · cited 2 times
Denny v Revenue & Customs[2013] UKFTT 309 (TC) · 2013 · cited 2 times
Taste of Thai Ltd v Revenue & Customs[2013] UKFTT 318 (TC) · 2013 · cited 2 times
Axial Systems Ltd v Revenue & Customs[2013] UKFTT 319 (TC) · 2013 · cited 2 times
Llewellyn v Revenue & Customs[2013] UKFTT 323 (TC) · 2013 · cited 2 times
Bilal Jamia Mosque v Revenue & Customs[2013] UKFTT 324 (TC) · 2013 · cited 2 times
Sygma Security Systems v Revenue & Customs[2013] UKFTT 329 (TC) · 2013 · cited 2 times
Taygroup Ltd v Revenue & Customs[2013] UKFTT 336 (TC) · 2013 · cited 2 times
Dean & Reddyhoff Ltd v Revenue & Customs[2013] UKFTT 367 (TC) · 2013 · cited 2 times
Astral Construction Ltd v Revenue & Customs[2013] UKFTT 374 (TC) · 2013 · cited 2 times
Munden v Revenue & Customs (INCOME TAX/CORPORATION TAX Exemptions and reliefs)[2013] UKFTT 427 (TC) · 2013 · cited 2 times
Moore v Revenue & Customs[2013] UKFTT 433 (TC) · 2013 · cited 2 times
University of Cambridge v Revenue & Customs[2013] UKFTT 444 (TC) · 2013 · cited 2 times
Colchester v Revenue & Customs[2013] UKFTT 45 (TC) · 2013 · cited 2 times
Marshall v Revenue & Customs[2013] UKFTT 46 (TC) · 2013 · cited 2 times
Grattan PLC v Revenue & Customs[2013] UKFTT 488 (TC) · 2013 · cited 2 times
Yeovil Golf Club v Revenue & Customs[2013] UKFTT 490 (TC) · 2013 · cited 2 times
Rosenbaum, Executor of the Estate of v Revenue & Customs[2013] UKFTT 495 (TC) · 2013 · cited 2 times
Freeman v Revenue & Customs[2013] UKFTT 496 (TC) · 2013 · cited 2 times
Why Pay More For Cars Ltd v Revenue & Customs[2013] UKFTT 497 (TC) · 2013 · cited 2 times
Bladeroom Group Ltd v Revenue & Customs[2013] UKFTT 574 (TC) · 2013 · cited 2 times
Edward C Behague v Revenue & Customs[2013] UKFTT 596 (TC) · 2013 · cited 2 times
Mariner v Revenue & Customs[2013] UKFTT 657 (TC) · 2013 · cited 2 times
Thomas Estates Ltd (t/a Beacon Bingo) v Revenue & Customs[2013] UKFTT 662 (TC) · 2013 · cited 2 times
Wakefield College v Revenue & Customs[2013] UKFTT 731 (TC) · 2013 · cited 2 times
Adrena SP ZO O K v Director of Border Revenue[2013] UKFTT 735 (TC) · 2013 · cited 2 times
Hollinger Print Ltd v Revenue & Customs[2013] UKFTT 739 (TC) · 2013 · cited 2 times
Newell & Anor (t/a Tanya's Takeaway) v Revenue & Customs[2013] UKFTT 742 (TC) · 2013 · cited 2 times
Leeds Design Innovation Centre Ltd & Ors v Revenue & Customs[2014] UKFTT 9 (TC) · 2013 · cited 2 times
Mackin v Revenue and Customs (EXCISE DUTY APPEALS : Time to appeal - red diesel)[2018] UKFTT 110 (TC) · 2013 · cited 2 times
Pash v The Director of Border Revenues[2013] UKFTT 100 (TCC) · 2013 · cited 1 time
De Britton Settlement, The Trustee of the v Revenue & Customs[2013] UKFTT 106 (TC) · 2013 · cited 1 time
Samadian v Revenue & Customs[2013] UKFTT 115 (TC) · 2013 · cited 1 time
Colaingrove Ltd v Revenue & Customs[2013] UKFTT 116 (TC) · 2013 · cited 1 time
Hakim v United Kingdom Border Agency[2013] UKFTT 118 (TC) · 2013 · cited 1 time
Cuco v Revenue & Customs[2013] UKFTT 121 (TC) · 2013 · cited 1 time
Bale Group Ltd v Revenue & Customs[2013] UKFTT 139 (TC) · 2013 · cited 1 time
Allan v Revenue & Customs[2013] UKFTT 142 (TC) · 2013 · cited 1 time
Tallington Lakes Ltd v Revenue & Customs[2013] UKFTT 0159 (TC) · 2013 · cited 1 time
Singh v Revenue & Customs[2013] UKFTT 171 (TC) · 2013 · cited 1 time
Healey v Revenue & Customs[2013] UKFTT 176 (TC) · 2013 · cited 1 time
Arthurton (t/a Paul Arthurton Transport) v Revenue & Customs[2013] UKFTT 185 (TC) · 2013 · cited 1 time
Island Contract Management (UK) Ltd v Revenue & Customs[2013] UKFTT 207 (TC) · 2013 · cited 1 time
Savva & Ors v Revenue & Customs[2013] UKFTT 211 (TC) · 2013 · cited 1 time
Fidex Ltd v Revenue & Customs[2013] UKFTT 212 (TCC) · 2013 · cited 1 time
JNK 2000 Ltd v Revenue & Customs[2013] UKFTT 221 (TC) · 2013 · cited 1 time
Galbraith (t/a Galbraith Ceramics) v Revenue & Customs[2013] UKFTT 225 (TC) · 2013 · cited 1 time
HQ Graphics Ltd v Revenue & Customs[2013] UKFTT 226 (TC) · 2013 · cited 1 time
Manduca v Revenue & Customs[2013] UKFTT 234 (TC) · 2013 · cited 1 time
Dhillon Haulage Ltd v Revenue & Customs[2013] UKFTT 235 (TC) · 2013 · cited 1 time
Percival v Revenue & Customs[2013] UKFTT 240 (TC) · 2013 · cited 1 time
Slater v Revenue & Customs[2013] UKFTT 250 (TC) · 2013 · cited 1 time
Opticare Ltd v Revenue & Customs[2013] UKFTT 266 (TC) · 2013 · cited 1 time
Romasave Property Services Ltd v Revenue & Customs[2013] UKFTT 267 (TC) · 2013 · cited 1 time
Rigcharm Ltd v Revenue & Customs[2013] UKFTT 270 (TC) · 2013 · cited 1 time
Dynamic Corner Ltd v Revenue & Customs[2013] UKFTT 271 (TC) · 2013 · cited 1 time
Abbeyland Ltd v Revenue & Customs[2013] UKFTT 287 (TC) · 2013 · cited 1 time
Digit Three Ltd v Revenue & Customs[2013] UKFTT 288 (TC) · 2013 · cited 1 time
Blenheims Estate and Asset Management Ltd v Revenue & Customs[2013] UKFTT 290 (TC) · 2013 · cited 1 time
S & I Electronics Ltd v Revenue & Customs[2013] UKFTT 296 (TC) · 2013 · cited 1 time
SR Derivatives Ltd v Revenue & Customs[2013] UKFTT 301 (TC) · 2013 · cited 1 time
The Open University v Revenue & Customs[2013] UKFTT 326 (TC) · 2013 · cited 1 time
Kent County Council v Revenue & Customs[2013] UKFTT 327 (TC) · 2013 · cited 1 time
Seeff (t/a TPL Associates) v Revenue & Customs[2013] UKFTT 335 (TC) · 2013 · cited 1 time
Northumbrian Water Ltd v Revenue & Customs[2013] UKFTT 337 (TC) · 2013 · cited 1 time
B and G Liquor Store Ltd v Revenue & Customs[2013] UKFTT 339 (TC) · 2013 · cited 1 time
Aqua Products Ltd v Revenue & Customs[2013] UKFTT 340 (TC) · 2013 · cited 1 time
Portslade Dental Care Ltd v Revenue & Customs[2013] UKFTT 341 (TC) · 2013 · cited 1 time
Colaingrove Ltd (Verandahs) v Revenue & Customs[2013] UKFTT 343 (TC) · 2013 · cited 1 time
Mr Andreas Mateides & Anor v Revenue & Customs[2013] UKFTT 347 (TC) · 2013 · cited 1 time
Murtagh v Revenue & Customs[2013] UKFTT 352 (TC) · 2013 · cited 1 time
Prescription Eyewear Ltd v Revenue & Customs[2013] UKFTT 357 (TC) · 2013 · cited 1 time
Face Off South Ltd v Revenue & Customs[2013] UKFTT 358 (TC) · 2013 · cited 1 time
Bowring & Anor v Revenue & Customs[2013] UKFTT 366 (TC) · 2013 · cited 1 time
Smith v Revenue & Customs[2013] UKFTT 368 (TC) · 2013 · cited 1 time
Megantic Services Ltd v Revenue & Customs[2013] UKFTT 371 (TC) · 2013 · cited 1 time
Baxendale Ltd & Anor v Revenue & Customs[2013] UKFTT 377 (TC) · 2013 · cited 1 time
Everycar Contracts Ltd & Anor (t/a SJM Group) v Revenue & Customs[2013] UKFTT 405 (TC) · 2013 · cited 1 time
Ratcliffe v Revenue & Customs[2013] UKFTT 420 (TC) · 2013 · cited 1 time
Mark Saggers Media Ltd v Revenue & Customs[2013] UKFTT 421 (TC) · 2013 · cited 1 time
Christadoulou v Revenue & Customs (VAT - REGISTRATION Compulsory)[2013] UKFTT 425 (TC) · 2013 · cited 1 time
The University Of Huddersfield Higher Education Corporation v Revenue & Customs (VAT-input tax-abuse of rights)[2013] UKFTT 429 (TC) · 2013 · cited 1 time
R&W Concessions Ltd & Anor v The Commissioners Revenue & Customs[2013] UKFTT 431 (TC) · 2013 · cited 1 time
Nijjar Dairies Ltd v The Commissioners Revenue & Customs[2013] UKFTT 434 (TC) · 2013 · cited 1 time
Catering Solutions (North East) Ltd v Revenue & Customs[2013] UKFTT 440 (TC) · 2013 · cited 1 time
Quartz Electrical & Mechanical Services Ltd v Revenue & Customs[2013] UKFTT 451 (TC) · 2013 · cited 1 time
Greathey Investments Ltd & Ors v Revenue & Customs[2013] UKFTT 461 (TC) · 2013 · cited 1 time
TLLC Ltd v Revenue & Customs[2013] UKFTT 467 (TC) · 2013 · cited 1 time
Francis v Revenue & Customs[2013] UKFTT 477 (TC) · 2013 · cited 1 time
The Staircase Company Ltd v Revenue & Customs[2013] UKFTT 484 (TC) · 2013 · cited 1 time
Kohal v Revenue & Customs[2013] UKFTT 487 (TC) · 2013 · cited 1 time
Race v Revenue & Customs[2013] UKFTT 489 (TC) · 2013 · cited 1 time
Easow & Ors v Revenue & Customs[2013] UKFTT 493 (TC) · 2013 · cited 1 time
Abbott International Trading Ltd v Revenue & Customs[2013] UKFTT 504 (TC) · 2013 · cited 1 time
Rennie Smith & Co v Revenue & Customs[2013] UKFTT 505 (TC) · 2013 · cited 1 time
Glapwell Football Club Ltd v Revenue & Customs[2013] UKFTT 516 (TC) · 2013 · cited 1 time
Le Bistingo Ltd v Revenue & Customs[2013] UKFTT 524 (TC) · 2013 · cited 1 time
Malt Beverages BVBA v The Director of Border Revenue[2013] UKFTT 550 (TC) · 2013 · cited 1 time
TL Watson (t/a Kirkwood Coaches) v Revenue & Customs[2013] UKFTT 553 (TC) · 2013 · cited 1 time
Fenech v Serious Organised Crime Agency[2013] UKFTT 555 (TC) · 2013 · cited 1 time
WM Hardill Sons & Co Ltd v Revenue & Customs[2013] UKFTT 60 (TC) · 2013 · cited 1 time
Cowan v Revenue & Customs[2013] UKFTT 604 (TC) · 2013 · cited 1 time
Gaynor v Revenue & Customs[2013] UKFTT 619 (TC) · 2013 · cited 1 time
Forum Bars Cafe Ltd v Revenue & Customs[2013] UKFTT 63 (TC) · 2013 · cited 1 time
McCann v Revenue & Customs[2013] UKFTT 632 (TC) · 2013 · cited 1 time
Mynt Ltd v Revenue & Customs[2013] UKFTT 635 (TC) · 2013 · cited 1 time
Gibson v Revenue & Customs[2013] UKFTT 636 (TC) · 2013 · cited 1 time
A & E Services (Midland) Ltd v Revenue & Customs[2013] UKFTT 644 (TC) · 2013 · cited 1 time
AV Concepts Ltd v Revenue & Customs[2013] UKFTT 646 (TC) · 2013 · cited 1 time
Dickinson v Revenue & Customs[2013] UKFTT 653 (TC) · 2013 · cited 1 time
Pepper v Serious Organised Crime Agency[2013] UKFTT 654 (TC) · 2013 · cited 1 time