First-tier Tribunal (Tax Chamber) judgments from 2019

200 judgments from the First-tier Tribunal (Tax Chamber) in 2019, page 1 of 3.

Hyman v Revenue & Customs (STAMP DUTY : claim for refund)[2019] UKFTT 469 (TC) · 2019 · cited 17 times
Holland-Bosworth v Revenue & Customs (Capital Gains Tax-Entrepreneurs' Relief-Personal Company)[2020] UKFTT 331 (TC) · 2019 · cited 12 times
Goodfellow & Anor v Revenue & Customs (STAMP DUTY LAND TAX - refund claim)[2019] UKFTT 750 (TC) · 2019 · cited 10 times
Leach v Revenue & Customs (VAT - assessment to reclaim overpaid input tax)[2019] UKFTT 352 (TC) · 2019 · cited 8 times
Hoey v Revenue & Customs (PROCEDURE : INCOME TAX - IT contractor employed by offshore company)[2019] UKFTT 489 (TC) · 2019 · cited 8 times
Oxford Instruments UK 2013 Ltd v Revenue & Customs (CORPORATION TAX - loan relationship rules)[2019] UKFTT 254 (TC) · 2019 · cited 7 times
Farquharson v Revenue & Customs (VALUE ADDED TAX - DIY House Builders Scheme)[2019] UKFTT 425 (TC) · 2019 · cited 7 times
CCA Distribution Ltd v Revenue & Customs (VAT - MTIC fraud)[2020] UKFTT 222 (TC) · 2019 · cited 7 times
Asiana Ltd v Revenue & Customs (PROCEDURE - application to amend grounds of appeal five years after a previous application to amend refused)[2019] UKFTT 267 (TC) · 2019 · cited 6 times
Secure Service Ltd v Revenue & Customs (STAMP DUTY : Land tax)[2020] UKFTT 59 (TC) · 2019 · cited 6 times
Gallaher Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : European law)[2019] UKFTT 207 (TC) · 2019 · cited 5 times
Beighbell Ltd v Revenue & Customs (VALUE ADDED TAX - MTIC fraud)[2019] UKFTT 335 (TC) · 2019 · cited 5 times
Kothari & Ors v Revenue & Customs (SDLT – whether assessments made and served)[2019] UKFTT 423 (TC) · 2019 · cited 5 times
Subway London Ltd v Revenue & Customs (PROCEDURE : appeal had been struck out under terms of an Unless Order)[2019] UKFTT 579 (TC) · 2019 · cited 5 times
EDF Tax Ltd (in creditors' voluntary liquidation) v Revenue & Customs (TAX AVOIDANCE - application for declaration Delta arrangements)[2019] UKFTT 598 (TC) · 2019 · cited 5 times
Pensfold v Revenue & Customs (STAMP DUTY LAND TAX - whether relief available)[2020] UKFTT 116 (TC) · 2019 · cited 5 times
BlueCrest Capital Management Cayman Ltd & Ors v Revenue & Customs (ORPORATION TAX/INCOME TAX - Acquisition by Cayman Islands limited partnership)[2020] UKFTT 298 (TC) · 2019 · cited 5 times
Hadee Engineering Co Ltd v Revenue & Customs (CORPORATION TAX - Research and Development)[2020] UKFTT 497 (TC) · 2019 · cited 5 times
Platt v Revenue & Customs Income tax : self assessment)[2019] UKFTT 303 (TC) · 2019 · cited 4 times
Executors of Mrs R W Levy v Revenue & Customs (PROCEDURE : application for final or partial closure notice)[2019] UKFTT 0418 (TC) · 2019 · cited 4 times
Skin Rich Ltd v Revenue & Customs (VALUE ADDED TAX - whether Botox and other injectable treatments and nail fungus treatments are exempt)[2019] UKFTT 514 (TC) · 2019 · cited 4 times
P N Bewley Ltd v Revenue & Customs (STAMP DUTY : Land tax)[2019] UKFTT 65 (TC) · 2019 · cited 4 times
MSA Britain Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature)[2019] UKFTT 0693 (TC) · 2019 · cited 4 times
Spring Capital Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs - carry forward of losses)[2019] UKFTT 699 (TC) · 2019 · cited 4 times
AHK Recruitment Ltd v Revenue & Customs (CORPORATION TAX - research and development relief)[2020] UKFTT 232 (TC) · 2019 · cited 4 times
Lancashire & Ors v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust)[2020] UKFTT 407 (TC) · 2019 · cited 4 times
Midlothian Council v Revenue & Customs (VAT - Local authority - sports and leisure facilities - whether economic activity)[2020] UKFTT 433 (TC) · 2019 · cited 4 times
Mid Ulster District Council v Revenue & Customs (VAT - Local authority - sports and leisure facilities - whether economic activity)[2020] UKFTT 434 (TC) · 2019 · cited 4 times
Corte Dilitto Ltd v Revenue & Customs (VAT - ZERO-RATING : Food, etc)[2020] UKFTT 75 (TC) · 2019 · cited 4 times
BASIC BROADCASTING LIMITED v Revenue & Customs (INCOME TAX AND NATIONAL INSURANCE - intermediaries legislation)[2022] UKFTT 48 (TC) · 2019 · cited 4 times
Christopher Swales v Revenue & Customs (VAT - BUILDERS : Do -it-yourself)[2019] UKFTT 277 (TC) · 2019 · cited 3 times
NT ADA Ltd v Revenue & Customs (VAT - hardship application)[2019] UKFTT 333 (TC) · 2019 · cited 3 times
Perfectos Printing Inks Ltd, Perfectos Printing Inks Group Ltd & Dr John Price v Revenue & Customs (PROCEDURE : Other)[2019] UKFTT 388 (TC) · 2019 · cited 3 times
First Choice Recruitment Ltd v Revenue & Customs (COSTS - unreasonable conduct)[2019] UKFTT 412 (TC) · 2019 · cited 3 times
Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue & Customs (PROCEDURE : Other)[2019] UKFTT 498 (TC) · 2019 · cited 3 times
Hunt v Revenue & Customs (Capital gains tax - Payment under a guarantee in respect of loan to company)[2019] UKFTT 515 (TC) · 2019 · cited 3 times
Fraser v Revenue & Customs (VAT - DIY House Builders Scheme)[2019] UKFTT 573 (TC) · 2019 · cited 3 times
Quadragina Ltd and Charles Horder v Revenue & Customs (LATE APPEAL - notices to require security for PAYE and NIC)[2019] UKFTT 639 (TC) · 2019 · cited 3 times
Gray & Farrar International LLP v Revenue & Customs (VAT - services supplied by a matchmaking business)[2019] UKFTT 0684 (TC) · 2019 · cited 3 times
Bluechipworld Sales & Marketing Ltd v Revenue & Customs (VAT, PAYE and NIC - Requirement to give security)[2019] UKFTT 705 (TC) · 2019 · cited 3 times
Dunbar v Revenue & Customs (VALUE ADDED TAX - DIY House Builders Scheme)[2019] UKFTT 747 (TC) · 2019 · cited 3 times
Window to the Womb (Franchise) Ltd & Anor v Revenue & Customs (PROCEDURE : Other)[2020] UKFTT 201 (TC) · 2019 · cited 3 times
Booth v Revenue & Customs (VAT - APPEALS : Applications generally)[2020] UKFTT 0035 (TC) · 2019 · cited 3 times
Jarvis v Revenue & Customs (VALUE ADDED TAX - penalty for dishonest evasion)[2020] UKFTT 54 (TC) · 2019 · cited 3 times
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)[2021] UKFTT 18 (TC) · 2019 · cited 3 times
Hewitt v Revenue & Customs (VAT - APPEALS : Extension of time)[2019] UKFTT 152 (TC) · 2019 · cited 2 times
Porter & Company v Revenue & Customs (VAT - PENALTIES : Default surcharge)[2019] UKFTT 178 (TCC) · 2019 · cited 2 times
Reno v Revenue & Customs (PROCEDURE : Other)[2019] UKFTT 0184 (TC) · 2019 · cited 2 times
Ghafoor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 205 (TC) · 2019 · cited 2 times
Worldpay (UK)Ltd v Revenue & Customs (PROCEDURE : application for disclosure)[2019] UKFTT 235 (TC) · 2019 · cited 2 times
Embiricos v Revenue & Customs (PROCEDURE : application for a direction requiring HMRC to issue a partial closure notice)[2019] UKFTT 236 (TC) · 2019 · cited 2 times
Atholl House Productions Ltd v Revenue & Customs (PROCEDURE : Other)[2019] UKFTT 242 (TC) · 2019 · cited 2 times
Silver v Revenue & Customs (INCOME TAX - chargeable event gain on sale of insurance bond)[2019] UKFTT 263 (TC) · 2019 · cited 2 times
Hurst v Revenue & Customs (INCOME TAX - individual tax return - penalties)[2019] UKFTT 286 (TC) · 2019 · cited 2 times
Hopscotch Ltd v Revenue & Customs (PROCEDURE : ANNUAL TAX ON ENVELOPED DWELLINGS )[2019] UKFTT 288 (TC) · 2019 · cited 2 times
McCabe v Revenue & Customs (VAT - capital goods) - whether to direct HMRC to disclose documents)[2019] UKFTT 317 (TC) · 2019 · cited 2 times
Cook v Revenue & Customs (VALUE ADDDED TAX - private tuition exemption)[2019] UKFTT 321 (TC) · 2019 · cited 2 times
Hannah & Anor v Revenue & Customs (STAMP DUTY : Reserve tax)[2019] UKFTT 342 (TC) · 2019 · cited 2 times
Cheshire Centre for Independent Living v Revenue & Customs (COMPANY TAX - Schedule 18 of Finance Act 1998 ('FA') - flat-rate and tax-relate penalties)[2019] UKFTT 354 (TC) · 2019 · cited 2 times
CNM Estates (Tolworth) Ltd v Revenue & Customs (VAT - SECURITY- REQUIREMENT FOR : Vat - security- requirement for)[2019] UKFTT 45 (TC) · 2019 · cited 2 times
Microring Ltd v Revenue & Customs (VALUE ADDED TAX - Kittel denial of input tax)[2019] UKFTT 456 (TC) · 2019 · cited 2 times
The Quentin Skinner 2005 Settlement L & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : entrepreneurs relief)[2019] UKFTT 516 (TC) · 2019 · cited 2 times
Coast Telecom Ltd v Revenue & Customs (application for preliminary issue - Wrottesley considered)[2019] UKFTT 596 (TC) · 2019 · cited 2 times
Patel & Ors v Revenue & Customs (INCOME TAX - Claim for relief on gift of shares to charity)[2019] UKFTT 620 (TC) · 2019 · cited 2 times
Trustees Of The P Panayi Accummulation And Maintenance Trusts Nos 1-4 v Revenue & Customs (CAPITAL GAINS TAX - exit tax on trustees relocating elsewhere in EU)[2019] UKFTT 622 (TC) · 2019 · cited 2 times
Ormandi v Revenue & Customs (CAPITAL GAINS TAX - entrepreneurs' relief)[2019] UKFTT 667 (TC) · 2019 · cited 2 times
Ahmad & Anor v Revenue & Customs (appeals against assessments and penalties - requirements for the contents of witness statements)[2019] UKFTT 0682 (TC) · 2019 · cited 2 times
Hughes v Revenue & Customs (EXCISE DUTY APPEALS : Boxes containing about 950,000 cigarettes found)[2019] UKFTT 700 (TC) · 2019 · cited 2 times
Albert House Property Finance PCC Ltd & Anor v Revenue & Customs (SDLT - withdrawal of appeals)[2019] UKFTT 0732 (TC) · 2019 · cited 2 times
Premier Family Martial Arts LLP v Revenue & Customs (VALUE ADDED TAX - private tuition exemption)[2020] UKFTT 1 (TC) · 2019 · cited 2 times
M&M (Cambridge) LLP v Revenue & Customs (VAT - acquisition and export of luxury vehicles)[2020] UKFTT 107 (TC) · 2019 · cited 2 times
Higgs ET AL (Edge Group) v Revenue & Customs (PROCEDURE : preliminary issue - marketed tax avoidance scheme )[2020] UKFTT 117 (TC) · 2019 · cited 2 times
Clarke v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2020] UKFTT 144 (TC) · 2019 · cited 2 times
Carter & Ors v Revenue & Customs (STAMP DUTY LAND TAX : discovery assessments)[2020] UKFTT 179 (TC) · 2019 · cited 2 times
Allam v Revenue & Customs (PROCEDURE : enquiry into returns made following automated notice requiring return)[2020] UKFTT 216 (TC) · 2019 · cited 2 times
Mandarin Consulting Ltd v Revenue & Customs (VAT - SUPPLY : Place of) (Rev 1)[2020] UKFTT 228 (TC) · 2019 · cited 2 times
Royal Bank of Canada v Revenue & Customs (Corporation tax - oil royalties received by overseas bank )[2020] UKFTT 267 (TC) · 2019 · cited 2 times
Dunsby v Revenue & Customs (INCOME TAX - settlements legislation) (Rev 2)[2020] UKFTT 271 (TC) · 2019 · cited 2 times
Hallen & Anor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2020] UKFTT 291 (TC) · 2019 · cited 2 times
Chelmsford City Council v Revenue & Customs (VAT - Local authority - sports and leisure facilities - whether economic activity)[2020] UKFTT 432 (TC) · 2019 · cited 2 times
Cox, Executors of the late v Revenue & Customs (INHERITANCE TAX - Business Property Relief)[2020] UKFTT 442 (TC) · 2019 · cited 2 times
The Executors of the Estate David Harrison (deceased) & Anor v Revenue & Customs (Income tax - pension - lifetime allowances)[2020] UKFTT 68 (TC) · 2019 · cited 2 times
Ronald Hull Junior Ltd v Revenue & Customs (Recovery of input VAT - scrap metal trade)[2020] UKFTT 76 (TC) · 2019 · cited 2 times
Turkswood Ltd v Revenue and Customs (VAT - MTIC - whether Appellant’s transactions connected to VAT fraud)[2021] UKFTT 166 (TC) · 2019 · cited 2 times
BAV-TMW Globaler Immobilienspezialfonds v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme)[2019] UKFTT 129 (TC) · 2019 · cited 1 time
Haworth & Ors v Revenue & Customs (PROCEDURE : Other)[2019] UKFTT 149 (TC) · 2019 · cited 1 time
Mateola v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal)[2019] UKFTT 179 (TC) · 2019 · cited 1 time
Faux Properties (A Partnership) v Revenue & Customs (VAT - PENALTIES : Misdeclaration)[2019] UKFTT 203 (TC) · 2019 · cited 1 time
Kersner v Revenue & Customs (INHERITANCE TAX : Domicile)[2019] UKFTT 221 (TC) · 2019 · cited 1 time
Macmillan & Anor v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other)[2019] UKFTT 233 (TC) · 2019 · cited 1 time
Warshaw v Revenue & Customs (PROCEDURE : Capital Gains Tax - Entrepreneurs' relief - Whether -personal company-)[2019] UKFTT 268 (TC) · 2019 · cited 1 time
McCabe v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 0269 (TC) · 2019 · cited 1 time
Sharif v Revenue & Customs (INCOME TAX, CLASS 4 NATIONAL INSURANCE CONTRIBUTIONS & STUDENT LOAN REPAYMENTS)[2019] UKFTT 278 (TC) · 2019 · cited 1 time
DRUGSRUS Ltd Border Revenue (CUSTOMS : import of animal products)[2019] UKFTT 301 (TC) · 2019 · cited 1 time
Musca v Revenue & Customs (Income tax : self assessment)[2019] UKFTT 304 (TC) · 2019 · cited 1 time
Solomon v Revenue & Customs (INCOME TAX : penalties for late delivery of tax return)[2019] UKFTT 305 (TC) · 2019 · cited 1 time
Hunter v Revenue & Customs (INCOME TAX :Discovery Assessment)[2019] UKFTT 0312 (TC) · 2019 · cited 1 time
Ad Hoc Property Management Ltd v Revenue & Customs (COSTS - complex case[2019] UKFTT 0315 (TC) · 2019 · cited 1 time
Milton Keynes Hospitals NHS Foundation Trust v Revenue & Customs (VAT - whether overclaims of 'COS' VAT)[2019] UKFTT 330 (TC) · 2019 · cited 1 time
Appiah v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 331 (TC) · 2019 · cited 1 time
Wheeler v Revenue & Customs (PROCEDURE - application for costs against person who is an individual)[2019] UKFTT 0336 (TC) · 2019 · cited 1 time
Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs (PROCEDURE : Other)[2019] UKFTT 408 (TC) · 2019 · cited 1 time
Whiteford & Anor Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Evasion)[2019] UKFTT 41 (TC) · 2019 · cited 1 time
Scott v Revenue & Customs (PROCEDURE : appeal against penalties)[2019] UKFTT 413 (TC) · 2019 · cited 1 time
Rolls Royce Plc v Revenue & Customs (CUSTOMS DUTY – inward processing relief)[2019] UKFTT 420 (TC) · 2019 · cited 1 time
Pachangas Mex Rest Ltd v Revenue & Customs (VAT deposit - no reasons - unlawful decision)[2019] UKFTT 436 (TC) · 2019 · cited 1 time
Consultus Care & Nursing Ltd v Revenue & Customs (STAMP DUTY LAND TAX - application of higher rate to certain high value residential transactions)[2019] UKFTT 437 (TC) · 2019 · cited 1 time
Tower Resources Plc v Revenue & Customs (VAT - Oil exploration and production in sub-Saharan Africa)[2019] UKFTT 442 (TC) · 2019 · cited 1 time
Hurst (PTA Application) v Revenue & Customs (PROCEDURE : Other)[2019] UKFTT 452 (TC) · 2019 · cited 1 time
Askew v Revenue & Customs (PROCEDURE : application to set aside decision)[2019] UKFTT 455 (TC) · 2019 · cited 1 time
Quinn v Revenue & Customs (EXCISE DUTY - smuggled fuel )[2019] UKFTT 461 (TC) · 2019 · cited 1 time
Clark v Revenue & Customs (PROCEDURE : EXCISE DUTY - hand rolling tobacco)[2019] UKFTT 0479 (TC) · 2019 · cited 1 time
Cirko v Revenue & Customs (PROCEDURE : EXCISE DUTY - seizure of cigarettes)[2019] UKFTT 482 (TC) · 2019 · cited 1 time
Nowak v Revenue & Customs (INCOME TAX - employment income - travel expenses)[2019] UKFTT 511 (TC) · 2019 · cited 1 time
Graham v Revenue & Customs (VAT - cars exclusively for business use)[2019] UKFTT 517 (TC) · 2019 · cited 1 time
Revive Corporation Ltd v Revenue & Customs (VAT - input tax denial)[2019] UKFTT 519 (TC) · 2019 · cited 1 time
Staysure.Co.UK Ltd v Revenue & Customs (PROCEDURE : HMRC application for clarification of disclosure directions)[2019] UKFTT 0524 (TC) · 2019 · cited 1 time
Nowroozi v Revenue & Customs (PROCEDURE : Application for reinstatement)[2019] UKFTT 533 (TC) · 2019 · cited 1 time
Making Productions Ltd v Revenue & Customs (CORPORATION TAX - penalties for failure to file company tax returns)[2019] UKFTT 535 (TC) · 2019 · cited 1 time
Roulette V2 Charters LLP v Revenue & Customs (INCOME TAX - loss relief - loss in a trade)[2019] UKFTT 537 (TC) · 2019 · cited 1 time
Cussens v Revenue & Customs (Income tax - fair inferences)[2019] UKFTT 0543 (TC) · 2019 · cited 1 time
JCM Europe (UK) Ltd v Revenue & Customs (CUSTOMS DUTY - tariff classification of bank note validator)[2019] UKFTT 547 (TC) · 2019 · cited 1 time
Turner v Revenue & Customs (INCOME TAX - unauthorised payments charge)[2019] UKFTT 0555 (TC) · 2019 · cited 1 time
Hare Wines Ltd v Revenue & Customs (COSTS - application by Appellant for costs)[2019] UKFTT 556 (TC) · 2019 · cited 1 time
Babylon Farm Ltd v Revenue & Customs (VAT - nput tax - Whether a business for VAT purposes - appeal dismissed)[2019] UKFTT 562 (TC) · 2019 · cited 1 time
Gulamhussein v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 57 (TC) · 2019 · cited 1 time
Medacy Ltd v Revenue & Customs (VALUE ADDED TAX - supply of staff or supply of services)[2019] UKFTT 576 (TC) · 2019 · cited 1 time
Mr Michael Coyle trading as Coyle Transport v Revenue & Customs (EXCISE DUTY APPEALS : Time to appeal)[2019] UKFTT 60 (TC) · 2019 · cited 1 time
Cafe Brio (Liverpool) Ltd & Anor v Revenue & Customs (VAT - ASSESSMENTS : Time limits)[2019] UKFTT 611 (TC) · 2019 · cited 1 time
Quinn v Revenue & Customs (PROCEDURE : application to set aside decision)[2019] UKFTT 618 (TC) · 2019 · cited 1 time
BPF Tanks Ltd v Revenue & Customs (VAT - SECURITY- REQUIREMENT FOR : Vat - security- requirement for)[2019] UKFTT 621 (TC) · 2019 · cited 1 time
Impact Contracting Solutions Ltd v Revenue & Customs (PROCEDURE : application for expedition)[2019] UKFTT 646 (TC) · 2019 · cited 1 time
Tower Hire & Sales Ltd v Revenue & Customs (SECURITY FOR PAYMENT of VAT and PAYE : NICs)[2019] UKFTT 648 (TC) · 2019 · cited 1 time
Eastwoodv Revenue & Customs (Class 1 National Insurance contributions – married woman’s reduced rate)[2019] UKFTT 0649 (TC) · 2019 · cited 1 time
Laurence Donnelley v Revenue & Customs (VAT – MTIC fraud or fraud connected with no supply)[2019] UKFTT 655 (TC) · 2019 · cited 1 time
Gladman v Revenue & Customs (Income tax - notice to enquire into a return under section 9A TMA 1970)[2019] UKFTT 662 (TC) · 2019 · cited 1 time
Rai v Revenue & Customs (VAT - APPEALS : application for reinstatement)[2019] UKFTT 687 (TC) · 2019 · cited 1 time
Newton & Anor v Revenue & Customs (SDLT - whether discovery - whether subsale relief applied)[2019] UKFTT 688 (TC) · 2019 · cited 1 time
Unicorn Tankships (428) Ltd v Revenue & Customs (TONNAGE TAX - whether liable to a balancing charge on sale of asset)[2019] UKFTT 0689 (TC) · 2019 · cited 1 time
Jafari v Revenue & Customs (INCOME TAX - Discovery Assessment)[2019] UKFTT 692 (TC) · 2019 · cited 1 time
Qolaminejite v Revenue & Customs (INCOME TAX/VALUE ADDED TAX - undeclared trading income)[2019] UKFTT 713 (TC) · 2019 · cited 1 time
Ecko Ltd (t/a Subway) v Revenue & Customs (PROCEDURE - application for further and better particulars)[2019] UKFTT 715 (TC) · 2019 · cited 1 time
Arora & Anor v Revenue & Customs (VAT - BUILDERS : Do -it-yourself)[2019] UKFTT 731 (TC) · 2019 · cited 1 time
Romima Ltd & Ors v Revenue & Customs (VALUE ADDED TAX - vouchers)[2019] UKFTT 736 (TC) · 2019 · cited 1 time
Once Upon a Time Marketing Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge)[2019] UKFTT 98 (TC) · 2019 · cited 1 time
Christian Peter Candy v Revenue & Customs (SDLT - application for permission to make a late appeal )[2020] UKFTT 0113 (TC) · 2019 · cited 1 time
Proffitt v Revenue & Customs (VAT - BUILDERS : Do -it-yourself)[2020] UKFTT 120 (TC) · 2019 · cited 1 time
Roberts v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2020] UKFTT 122 (TC) · 2019 · cited 1 time
Wedgbury and Stephen Wedgbury v Revenue & Customs (VAT - refunds for DIY housebuilders)[2020] UKFTT 125 (TC) · 2019 · cited 1 time
Barclays Services Corporation (2) Barclays Execution Services Ltd v Revenue & Customs (VALUE ADDED TAX - Case Management - Disclosure)[2020] UKFTT 149 (TC) · 2019 · cited 1 time
Canmi Ltd v Revenue & Customs (application for stay pending the CJEU decision)[2020] UKFTT 16 (TC) · 2019 · cited 1 time
Peng & & Anor (t/a Zhu Guang Restaurant) v Revenue & Customs (VAT - assessment)[2020] UKFTT 17 (TC) · 2019 · cited 1 time
Alternative Investment Strategies Ltd v Revenue & Customs (VAT - input tax)[2020] UKFTT 0019 (TC) · 2019 · cited 1 time
Centrica Overseas Holdings Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Management expenses)[2020] UKFTT 197 (TC) · 2019 · cited 1 time
Kelvin Lamb T/A The Dolphin v Revenue & Customs (VAT : Appeal against best of judgment assessment)[2020] UKFTT 206 (TC) · 2019 · cited 1 time
Ladywalk LLP v Revenue & Customs (STAMP DUTY LAND TAX : application of transitional rules)[2020] UKFTT 207 (TC) · 2019 · cited 1 time
Khimji v Revenue & Customs (VAT - assessment)[2020] UKFTT 22 (TC) · 2019 · cited 1 time
Albert House Property Finance PCC LTD (in liquidation) & Vale Property Finance PCC Ltd (in liquidation) v Revenue & Customs (PROCEDURE : DLT - earlier interlocutory decision)[2020] UKFTT 274 (TC) · 2019 · cited 1 time
Daly v Revenue & Customs (VAT - ASSESSMENTS : Best judgment)[2020] UKFTT 0281 (TC) · 2019 · cited 1 time
Comtek Network Systems (UK) Ltd v Revenue & Customs (STAMP DUTY : Exemptions and reliefs)[2020] UKFTT 29 (TC) · 2019 · cited 1 time
Peterborough Plant Sales Ltd v Revenue & Customs (VAT - denial of input tax - plant and machinery sales)[2020] UKFTT 338 (TC) · 2019 · cited 1 time
Castlelaw (No. 628) Ltd & Anor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2020] UKFTT 34 (TC) · 2019 · cited 1 time
Wickford Development Co Ltd v Revenue & Customs (Refund of VAT to builders)[2020] UKFTT 387 (TC) · 2019 · cited 1 time
Waterside Escapes Ltd v Revenue & Customs (SDLT - higher threshold interest - relief for a qualifying property rental business)[2020] UKFTT 0404 (TC) · 2019 · cited 1 time
Crow Metals Ltd v Revenue & Customs (VAT - denial of input tax)[2020] UKFTT 423 (TC) · 2019 · cited 1 time
Wilmslow Financial Services Plc v Revenue & Customs (VAT - scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business)[2020] UKFTT 0516 (TCC) · 2019 · cited 1 time
Archus Trading Ltd v Revenue & Customs (VAT registration - supply of medical care or supply of staff)[2020] UKFTT 0061 (TC) · 2019 · cited 1 time
Ali (t/a Indian Voojan) v Revenue & Customs (VALUE ADDED TAX - assessments for VAT on under declared takings) (Rev 2)[2020] UKFTT 70 (TC) · 2019 · cited 1 time
Dyer v Revenue & Customs (Capital gains tax - whether goodwill existed)[2020] UKFTT 72 (TC) · 2019 · cited 1 time
McMillan v Revenue & Customs (PAYE - Self Assessment) (Rev 1)[2020] UKFTT 0082 (TC) · 2019 · cited 1 time
Credit Suisse Securities (Europe) Ltd Credit Suisse (UK) Ltd Credit Suisse Ag - London Branch Credit Suisse International v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)[2020] UKFTT 86 (TC) · 2019 · cited 1 time
Kingston Maurward College v Revenue and Customs (VAT - claim for credit for input tax)[2021] UKFTT 127 (TC) · 2019 · cited 1 time
St George's University Ltd v Revenue & Customs (Value Added Tax - education and vocational training)[2021] UKFTT 13 (TC) · 2019 · cited 1 time
HFFX Llp and others v Revenue and Customs (INCOME TAX - whether amounts were partnership profits)[2021] UKFTT 36 (TC) · 2019 · cited 1 time
Pramukh Enterprises Ltd v Revenue & Customs (VAT - APPEALS : Extension of time)[2019] UKFTT 118 (TC) · 2019
Coutts v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 120 (TC) · 2019
Tomlinson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 121 (TC) · 2019
Strongetharm v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 122 (TC) · 2019
Gasworks (A partnership) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 123 (TC) · 2019
Symbiosis Imedia Systems Ltd v Revenue & Customs (PROCEDURE : Other)[2019] UKFTT 124 (TC) · 2019
Jones v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 125 (TC) · 2019
Saunders v Revenue & Customs (VAT - ACQUISITIONS OF GOODS : Charge to tax)[2019] UKFTT 126 (TC) · 2019
Day v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 133 (TC) · 2019
Smith v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 134 (TC) · 2019
Rich v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 135 (TC) · 2019
LSDM Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge)[2019] UKFTT 136 (TC) · 2019
Hallberg v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 137 (TC) · 2019
Farid & Farid Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 142 (TC) · 2019
Patten v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 143 (TC) · 2019
Swabe v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 146 (TC) · 2019
Abbott v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 147 (TC) · 2019
Kennedy v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 148 (TC) · 2019
Geedi v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 150 (TC) · 2019
Bard Electrics Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge)[2019] UKFTT 151 (TC) · 2019
Dangov v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry)[2019] UKFTT 170 (TC) · 2019
Gardiner v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 171 (TC) · 2019
Bulloch v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 174 (TC) · 2019
Harcharan Kaura v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other)[2019] UKFTT 182 (TC) · 2019
Computational Structural Mechanics Ltd v Revenue & Customs (VAT - INPUT TAX : Other)[2019] UKFTT 183 (TC) · 2019
Shannon v Revenue & Customs (PROCEDURE : Other)[2019] UKFTT 187 (TC) · 2019