First-tier Tribunal (Tax Chamber) judgments from 2014

200 judgments from the First-tier Tribunal (Tax Chamber) in 2014, page 1 of 5.

Moorthy v Revenue & Customs[2014] UKFTT 834 (TC) · 2014 · cited 58 times
Rotberg v Revenue & Customs[2014] UKFTT 657 (TC) · 2014 · cited 19 times
Olsen v Revenue & Customs[2013] UKFTT 134 (TC) · 2014 · cited 16 times
Invicta Foods Ltd v Revenue & Customs[2014] UKFTT 456 (TC) · 2014 · cited 14 times
Perrin v Revenue & Customs[2014] UKFTT 0488 (TC) · 2014 · cited 13 times
Citibank NA v Revenue & Customs[2014] UKFTT 1063 (TC) · 2014 · cited 12 times
Versteegh Ltd & Ors v Revenue & Customs[2014] UKFTT 397 (TC) · 2014 · cited 11 times
Gardiner & Ors v Revenue & Customs[2014] UKFTT 421 (TC) · 2014 · cited 10 times
Mr A v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)[2015] UKFTT 189 (TC) · 2014 · cited 9 times
Martin v Revenue & Customs[2014] UKFTT 1021 (TC) · 2014 · cited 8 times
Daniel v Revenue & Customs[2014] UKFTT 173 (TC) · 2014 · cited 8 times
Trinity Mirror PLC v Revenue & Customs[2014] UKFTT 355 (TC) · 2014 · cited 8 times
Hawksbridge LLP v Revenue & Customs[2014] UKFTT 416 (TC) · 2014 · cited 8 times
Ingenious Games LLP & Ors v Revenue and Customs (INCOME TAX/CORPORATION TAX : Losses) (Rev 1)[2016] UKFTT 521 (TC) · 2014 · cited 8 times
Aria Technology Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)[2016] UKFTT 98 (TC) · 2014 · cited 8 times
Standard Chartered PLC & Ors v Revenue & Customs[2014] UKFTT 316 (TC) · 2014 · cited 7 times
Mathers v Revenue & Customs[2014] UKFTT 893 (TC) · 2014 · cited 7 times
Mather v Revenue & Customs[2014] UKFTT 1062 (TC) · 2014 · cited 6 times
H A Patel & K Patel (a partnership) v Revenue & Customs[2014] UKFTT 167 (TC) · 2014 · cited 6 times
R D Utilities Ltd v Revenue & Customs[2014] UKFTT 303 (TC) · 2014 · cited 6 times
BPP University College Of Professional Studies v Revenue & Customs[2014] UKFTT 644 (TC) · 2014 · cited 6 times
Elder v Revenue & Customs[2014] UKFTT 728 (TC) · 2014 · cited 6 times
Carlin v Revenue & Customs[2014] UKFTT 782 (TC) · 2014 · cited 6 times
Kand Services Ltd v Revenue & Customs[2014] UKFTT 95 (TC) · 2014 · cited 6 times
Hocking v Revenue & Customs[2014] UKFTT 1034 (TC) · 2014 · cited 5 times
Intekx Ltd v Revenue & Customs[2014] UKFTT 277 (TC) · 2014 · cited 5 times
Dong v National Crime Agency[2014] UKFTT 369 (TC) · 2014 · cited 5 times
Archer v Revenue & Customs[2014] UKFTT 423 (TC) · 2014 · cited 5 times
NAS & Co Ltd v Revenue & Customs[2014] UKFTT 50 (TC) · 2014 · cited 5 times
Murphy v Revenue & Customs[2014] UKFTT 734 (TC) · 2014 · cited 5 times
Best v Revenue & Customs[2014] UKFTT 077 (TC) · 2014 · cited 5 times
Worx Food & Beverage BV v The Director of Border Revenue[2014] UKFTT 774 (TC) · 2014 · cited 5 times
Fisher & Ors v Revenue & Customs[2014] UKFTT 804 (TC) · 2014 · cited 5 times
Southern Cross Employment Agency Ltd v Revenue & Customs[2014] UKFTT 088 (TC) · 2014 · cited 5 times
French v Revenue & Customs[2014] UKFTT 940 (TC) · 2014 · cited 5 times
Nutro UK Ltd v Revenue & Customs[2014] UKFTT 971 (TC) · 2014 · cited 5 times
Kumon Educational UK Co Ltd & Anor v Revenue & Customs[2014] UKFTT 109 (TC) · 2014 · cited 4 times
MG Rover Group Ltd v Revenue & Customs & Ors[2014] UKFTT 327 (TC) · 2014 · cited 4 times
Ardmore Construction Ltd v Revenue & Customs[2014] UKFTT 453 (TC) · 2014 · cited 4 times
CG Steel Structures Ltd v Revenue & Customs[2014] UKFTT 504 (TC) · 2014 · cited 4 times
African Consolidated Resources Plc v Revenue & Customs[2014] UKFTT 580 (TC) · 2014 · cited 4 times
Royal Borough of Kensington & Chelsea v Revenue & Customs[2014] UKFTT 729 (TC) · 2014 · cited 4 times
Kumon Educational UK Co Ltd & Anor v Revenue & Customs[2014] UKFTT 772 (TC) · 2014 · cited 4 times
Hargrove v Revenue & Customs[2014] UKFTT 921 (TC) · 2014 · cited 4 times
Erridge v Revenue & Customs[2015] UKFTT 89 (TC) · 2014 · cited 4 times
The New Deer Community Association v Revenue & Customs[2014] UKFTT 1028 (TC) · 2014 · cited 3 times
Willant Trust Ltd v Revenue & Customs[2014] UKFTT 1083 (TC) · 2014 · cited 3 times
United Grand Lodge of England v Revenue & Customs[2014] UKFTT 164 (TC) · 2014 · cited 3 times
Tuncel v Revenue & Customs[2014] UKFTT 171 (TC) · 2014 · cited 3 times
Perrin v Revenue & Customs[2014] UKFTT 223 (TC) · 2014 · cited 3 times
Nolan v Revenue & Customs[2014] UKFTT 240 (TC) · 2014 · cited 3 times
Chan & Anor v Revenue & Customs (Rev 1)[2014] UKFTT 256 (TC) · 2014 · cited 3 times
General Healthcare Group Ltd v Revenue & Customs[2014] UKFTT 353 (TC) · 2014 · cited 3 times
Compass Contract Services UK Ltd v Revenue & Customs[2014] UKFTT 403 (TC) · 2014 · cited 3 times
Bakht v Director of Border Revenue[2014] UKFTT 551 (TC) · 2014 · cited 3 times
Pioneer Traders (UK) Ltd (t/a Centrepoint Cash & Carry) v Revenue & Customs[2014] UKFTT 552 (TC) · 2014 · cited 3 times
Gold Standard Telecom Ltd v Revenue & Customs[2014] UKFTT 577 (TC) · 2014 · cited 3 times
Emblaze Mobility Solutions Ltd v Revenue & Customs[2014] UKFTT 679 (TC) · 2014 · cited 3 times
Raftopoulou v Revenue & Customs[2014] UKFTT 818 (TC) · 2014 · cited 3 times
Pattullo v Revenue & Customs[2014] UKFTT 841 (TC) · 2014 · cited 3 times
Scrimsign (Micro-Electronics) Ltd v Revenue & Customs[2014] UKFTT 866 (TC) · 2014 · cited 3 times
Barlin Associates Ltd v Revenue & Customs[2014] UKFTT 957 (TC) · 2014 · cited 3 times
Thomas & Anor v Revenue & Customs[2014] UKFTT 980 (TC) · 2014 · cited 3 times
Vaultdawn Ltd & Ors (as listed in the Schedule to this Decision Notice) v Revenue & Customs (PROCEDURE : Other)[2015] UKFTT 383 (TC) · 2014 · cited 3 times
Deadoc Construction Ltd & Anor v Revenue & Customs (VAT - INVOICES : Contents)[2015] UKFTT 0433 (TC) · 2014 · cited 3 times
Travel Document Service & Anor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Anti-avoidance)[2015] UKFTT 582 (TC) · 2014 · cited 3 times
Invamed Group Ltd & Ors v Revenue & Customs (Customs Duty - classification)[2016] UKFTT 775 (TC) · 2014 · cited 3 times
Dunlop v Revenue & Customs[2009] UKFTT 387 (TC) · 2014 · cited 2 times
Xpress Telecom Ltd v Revenue & Customs[2014] UKFTT 1003 (TC) · 2014 · cited 2 times
Shirley v Revenue & Customs[2014] UKFTT 1023 (TC) · 2014 · cited 2 times
London Clubs Management Ltd v Revenue & Customs[2014] UKFTT 1060 (TC) · 2014 · cited 2 times
Race v Revenue & Customs[2014] UKFTT 1085 (TC) · 2014 · cited 2 times
Hunt v Revenue & Customs[2014] UKFTT 1094 (TC) · 2014 · cited 2 times
Exmoor Coast Boat Cruises Ltd v Revenue & Customs[2014] UKFTT 1103 (TC) · 2014 · cited 2 times
Global Foods Ltd & Ors v Revenue & Customs[2014] UKFTT 1112 (TC) · 2014 · cited 2 times
Snugglebundl Ltd v Revenue & Customs[2014] UKFTT 1121 (TC) · 2014 · cited 2 times
Gray Publishing v Revenue & Customs[2014] UKFTT 113 (TC) · 2014 · cited 2 times
Dong & Anor v National Crime Agency[2014] UKFTT 128 (TC) · 2014 · cited 2 times
Electrical Environmental Services Ltd v Revenue & Customs[2014] UKFTT 129 (TC) · 2014 · cited 2 times
Nagle & Anor (t/a Simon Templar Business Center) v Revenue & Customs[2014] UKFTT 131 (TC) · 2014 · cited 2 times
St George's Healthcare NHS Trust v Revenue & Customs[2014] UKFTT 170 (TC) · 2014 · cited 2 times
Peter Arnett Leisure (a firm) v Revenue & Customs[2014] UKFTT 209 (TC) · 2014 · cited 2 times
Tricor PLC (formerly PNC Telecom PLC) v Revenue & Customs[2014] UKFTT 241 (TC) · 2014 · cited 2 times
Meridian Defence & Security Ltd v Revenue & Customs[2014] UKFTT 300 (TC) · 2014 · cited 2 times
The Roald Dahl Museum & Story Centre v Revenue & Customs[2014] UKFTT 308 (TC) · 2014 · cited 2 times
Dazmonda Ltd v Revenue & Customs[2014] UKFTT 337 (TC) · 2014 · cited 2 times
Lafferty & Anor v Revenue & Customs[2014] UKFTT 358 (TC) · 2014 · cited 2 times
Shah v Revenue & Customs[2014] UKFTT 432 (TC) · 2014 · cited 2 times
Ferguson v Revenue & Customs[2014] UKFTT 433 (TC) · 2014 · cited 2 times
Butt v Revenue & Customs[2014] UKFTT 490 (TC) · 2014 · cited 2 times
Idess Ltd v Revenue & Customs[2014] UKFTT 511 (TC) · 2014 · cited 2 times
Slide & Seek Ltd v Revenue & Customs[2014] UKFTT 512 (TCC) · 2014 · cited 2 times
Durrant v Revenue & Customs[2014] UKFTT 513 (TC) · 2014 · cited 2 times
UAB Barela & UAB Reisrida v Revenue & Customs[2014] UKFTT 547 (TC) · 2014 · cited 2 times
Norseman Gold plc v Revenue & Customs[2014] UKFTT 573 (TC) · 2014 · cited 2 times
Taylor Wimpey PLC v Revenue & Customs[2014] UKFTT 575 (TC) · 2014 · cited 2 times
Nabarro v Revenue & Customs[2014] UKFTT 633 (TC) · 2014 · cited 2 times
Rockall & Anor v Revenue & Customs [[2014] UKFTT 643 (TC) · 2014 · cited 2 times
Bratt Auto Services Ltd & Anor v Revenue & Customs[2014] UKFTT 676 (TC) · 2014 · cited 2 times
Gateshead Jewish Nursery v Revenue & Customs[2014] UKFTT 685 (TC) · 2014 · cited 2 times
Hancock & Anor v Revenue & Customs[2014] UKFTT 695 (TC) · 2014 · cited 2 times
Laithwaite v Revenue & Customs[2014] UKFTT 0759 (TC) · 2014 · cited 2 times
Tiga Aero Services Ltd & Ors v Revenue & Customs[2014] UKFTT 760 (TC) · 2014 · cited 2 times
Xerox Ltd v Revenue & Customs[2014] UKFTT 083 (TC) · 2014 · cited 2 times
Doocey North East Ltd v Revenue & Customs[2014] UKFTT 863 (TC) · 2014 · cited 2 times
The Serpentine Trust Ltd v Revenue & Customs[2014] UKFTT 876 (TC) · 2014 · cited 2 times
Donald Fitzroy Currie v Revenue & Customs[2014] UKFTT 882 (TC) · 2014 · cited 2 times
Pearson v Revenue & Customs[2014] UKFTT 890 (TC) · 2014 · cited 2 times
B & M Retail Ltd v Revenue & Customs[2014] UKFTT 902 (TC) · 2014 · cited 2 times
Ebuyer Ltd v Revenue & Customs[2014] UKFTT 912 (TC) · 2014 · cited 2 times
Ing Intermediate Holdings Ltd v Revenue & Customs[2014] UKFTT 938 (TC) · 2014 · cited 2 times
Tranter (t/a Dynamic Yoga) v Revenue & Customs[2014] UKFTT 959 (TC) · 2014 · cited 2 times
Biffa (Jersey) Ltd v Revenue & Customs[2014] UKFTT 982 (TC) · 2014 · cited 2 times
Aircall International Ltd & Anor v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)[2016] UKFTT 406 (TC) · 2014 · cited 2 times
Oise Ltd v Revenue & Customs (Value Added Tax - Exemption)[2016] UKFTT 749 (TC) · 2014 · cited 2 times
Davison & Robinson Ltd v Revenue and Customs (EXCISE DUTY : assessment and penalty)[2017] UKFTT 593 (TC) · 2014 · cited 2 times
Frontier Environmental Ltd v Revenue & Customs[2014] UKFTT 101 (TC) · 2014 · cited 1 time
Fareham Borough Council v Revenue & Customs[2014] UKFTT 1033 (TC) · 2014 · cited 1 time
Hegedus v Revenue & Customs[2014] UKFTT 1049 (TC) · 2014 · cited 1 time
Central Sussex College v Revenue & Customs[2014] UKFTT 1058 (TC) · 2014 · cited 1 time
Scanwell Freight Services Ltd v Revenue & Customs[2014] UKFTT 106 (TC) · 2014 · cited 1 time
Preston Golf Club v Revenue & Customs[2014] UKFTT 1068 (TC) · 2014 · cited 1 time
Heanor Motor Company Ltd v Revenue & Customs[2014] UKFTT 1074 (TC) · 2014 · cited 1 time
Tower MCashback 3 LLP v Revenue & Customs[2014] UKFTT 1081 (TC) · 2014 · cited 1 time
Concept Multi Car Ltd v Revenue & Customs[2014] UKFTT 110 (TC) · 2014 · cited 1 time
Keary & Anor v The Director of Border Revenue & Anor[2014] UKFTT 1114 (TC) · 2014 · cited 1 time
Hearn & Anor (t/a Hennerton Golf Club) v Revenue & Customs[2014] UKFTT 1115 (TC) · 2014 · cited 1 time
Turner v Revenue & Customs[2014] UKFTT 1124 (TC) · 2014 · cited 1 time
Wilton Park Ltd & Ors v Revenue & Customs[2014] UKFTT 115 (TC) · 2014 · cited 1 time
Associated Newspapers Ltd v Revenue & Customs[2014] UKFTT 116 (TC) · 2014 · cited 1 time
Jeremy Rice v Revenue & Customs[2014] UKFTT 132 (TC) · 2014 · cited 1 time
Paintball Challenge Ltd v Revenue & Customs[2014] UKFTT 136 (TC) · 2014 · cited 1 time
Armkor Ltd v Revenue & Customs[2014] UKFTT 140 (TC) · 2014 · cited 1 time
Curtis v Revenue & Customs[2014] UKFTT 165 (TC) · 2014 · cited 1 time
Avon Cosmetics Ltd v Revenue & Customs[2014] UKFTT 172 (TC) · 2014 · cited 1 time
Woking Museum and Arts and Crafts Centre v Revenue & Customs[2014] UKFTT 176 (TC) · 2014 · cited 1 time
Struebel (t/a Two Stroke to Turbo) v Revenue & Customs[2014] UKFTT 177 (TC) · 2014 · cited 1 time
Way Ahead Group Ltd v Revenue & Customs[2014] UKFTT 178 (TC) · 2014 · cited 1 time
J & M Interiors (Scotland) Ltd v Revenue & Customs[2014] UKFTT 183 (TC) · 2014 · cited 1 time
Sat-Comm Broadcast Ltd v Revenue & Customs[2014] UKFTT 215 (TC) · 2014 · cited 1 time
SAE Education Ltd v Revenue & Customs[2014] UKFTT 218 (TC) · 2014 · cited 1 time
Envoygate (Installations) Ltd & Anor v Revenue & Customs[2014] UKFTT 221 (TC) · 2014 · cited 1 time
Knowles Warwick Ltd v Revenue & Customs[2014] UKFTT 222 (TC) · 2014 · cited 1 time
Finmeccanica Group Services Spa v Revenue & Customs[2014] UKFTT 224 (TC) · 2014 · cited 1 time
Award Framers International Ltd v Revenue & Customs[2014] UKFTT 225 (TC) · 2014 · cited 1 time
A K Bray For Gardens Ltd v Revenue & Customs[2014] UKFTT 234 (TC) · 2014 · cited 1 time
Advent Worldwide Distribution Ltd v Revenue & Customs[2014] UKFTT 249 (TC) · 2014 · cited 1 time
Lambton Clothing Company Ltd v Revenue & Customs[2014] UKFTT 251 (TC) · 2014 · cited 1 time
Howden Joinery Group PLC & Anor v Revenue & Customs[2014] UKFTT 257 (TC) · 2014 · cited 1 time
NHS Lothian Health Board v Revenue & Customs[2014] UKFTT 258 (TC) · 2014 · cited 1 time
Temps Ltd v Revenue & Customs[2014] UKFTT 262 (TC) · 2014 · cited 1 time
Aria Technology Ltd v Revenue & Customs[2014] UKFTT 271 (TC) · 2014 · cited 1 time
The Mothers Union v Revenue & Customs[2014] UKFTT 275 (TC) · 2014 · cited 1 time
Corbett v Revenue & Customs[2014] UKFTT 298 (TC) · 2014 · cited 1 time
Brimheath Developments Ltd & Anor (t/a M J Bradleys) v Revenue & Customs TAX/CORPORATION TAX ~Assessment/self-assessment ~~[2014] UKFTT 301 (TC) · 2014 · cited 1 time
R A Drinks Ltd v Revenue & Customs[2014] UKFTT 304 (TC) · 2014 · cited 1 time
Fairford Group Ltd & Anor v Revenue & Customs[2014] UKFTT 319 (TC) · 2014 · cited 1 time
Wilson v Revenue & Customs[2014] UKFTT 320 (TC) · 2014 · cited 1 time
Karandal v Revenue & Customs[2014] UKFTT 321 (TC) · 2014 · cited 1 time
McPherson v Revenue & Customs[2014] UKFTT 322 (TC) · 2014 · cited 1 time
Pine v Revenue & Customs[2014] UKFTT 356 (TC) · 2014 · cited 1 time
Ermis v Revenue & Customs[2014] UKFTT 367 (TC) · 2014 · cited 1 time
MIM Construction v Revenue & Customs[2014] UKFTT 371 (TC) · 2014 · cited 1 time
Green v Revenue & Customs[2014] UKFTT 396 (TC) · 2014 · cited 1 time
GSM Intertrade Ltd v Revenue & Customs[2014] UKFTT 399 (TC) · 2014 · cited 1 time
MC & LJ Ive Ltd & Anor v Revenue & Customs[2014] UKFTT 400 (TC) · 2014 · cited 1 time
Latchways Plc v Revenue & Customs[2014] UKFTT 412 (TC) · 2014 · cited 1 time
McLocklin v Revenue & Customs[2014] UKFTT 42 (TC) · 2014 · cited 1 time
Wimpole Interiors Ltd v Revenue & Customs[2014] UKFTT 424 (TC) · 2014 · cited 1 time
Leigh Day (formerly Leigh Day & Co) v Revenue & Customs[2014] UKFTT 425 (TC) · 2014 · cited 1 time
Iveco Ltd v Revenue & Customs[2014] UKFTT 451 (TC) · 2014 · cited 1 time
Whitefields Golf Club Ltd & Ors v Revenue & Customs[2014] UKFTT 458 (TC) · 2014 · cited 1 time
Brian George Foulser v Revenue & Customs[2014] UKFTT 483 (TC) · 2014 · cited 1 time
Lynx Comms Ltd v Revenue & Customs[2014] UKFTT 487 (TC) · 2014 · cited 1 time
Keyl v Revenue & Customs[2014] UKFTT 493 (TC) · 2014 · cited 1 time
BS Design & Management Ltd v Revenue & Customs[2014] UKFTT 496 (TC) · 2014 · cited 1 time
Telematique Ltd v Revenue & Customs[2014] UKFTT 502 (TC) · 2014 · cited 1 time
Cooke v Revenue & Customs[2014] UKFTT 506 (TC) · 2014 · cited 1 time
Helianthus (London) Ltd v Revenue & Customs[2014] UKFTT 52 (TC) · 2014 · cited 1 time
Ridley v Revenue & Customs[2014] UKFTT 527 (TCC) · 2014 · cited 1 time
Alan Camp Architects LLP v Revenue & Customs[2014] UKFTT 537 (TC) · 2014 · cited 1 time
Romasave (Property Services) Ltd v Revenue & Customs[2014] UKFTT 549 (TC) · 2014 · cited 1 time
Muster Inns Ltd v Revenue & Customs[2014] UKFTT 563 (TC) · 2014 · cited 1 time
Lawford v Revenue & Customs[2014] UKFTT 582 (TC) · 2014 · cited 1 time
Oziegbe v Revenue & Customs[2014] UKFTT 608 (TC) · 2014 · cited 1 time
Graffiti Busters Ltd v Revenue & Customs[2014] UKFTT 61 (TC) · 2014 · cited 1 time
Grand Entertainments Company (a firm) v Revenue & Customs[2014] UKFTT 610 (TC) · 2014 · cited 1 time
Conquer v Revenue & Customs[2014] UKFTT 612 (TC) · 2014 · cited 1 time
Move Up Lofts Ltd v Revenue & Customs[2014] UKFTT 624 (TC) · 2014 · cited 1 time
Thomas & Anor v Revenue & Customs[2014] UKFTT 640 (TC) · 2014 · cited 1 time
Hills & Anor v Revenue & Customs[2014] UKFTT 646 (TC) · 2014 · cited 1 time
Zipvit Ltd v Revenue & Customs[2014] UKFTT 649 (TC) · 2014 · cited 1 time
Orbis Wines & Spirits Ltd v Revenue & Customs[2014] UKFTT 658 (TC) · 2014 · cited 1 time
Thames & Newcastle Ltd v Revenue & Customs[2014] UKFTT 667 (TC) · 2014 · cited 1 time
Pittack v Revenue & Customs[2014] UKFTT 670 (TC) · 2014 · cited 1 time
Vodafone Group Services Ltd v Revenue & Customs[2014] UKFTT 701 (TC) · 2014 · cited 1 time
Harasoft Technologies Ltd v Revenue & Customs[2014] UKFTT 717 (TC) · 2014 · cited 1 time
Norris t/a Curzon Diner v Revenue & Customs[2014] UKFTT 718 (TC) · 2014 · cited 1 time
Thorne v Revenue & Customs[2014] UKFTT 0730 (TC) · 2014 · cited 1 time
Milner (t/a Staffcall) v Revenue & Customs[2014] UKFTT 735 (TC) · 2014 · cited 1 time