First-tier Tribunal (Tax Chamber) judgments from 2019
133 judgments from the First-tier Tribunal (Tax Chamber) in 2019, page 3 of 3.
- Mair v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 671 (TC) · 2019
- Bica v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 672 (TC) · 2019
- DNcube v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 673 (TC) · 2019
- Swieca v Revenue & Customs (STATUTORY MATERNITY PAY - continuous employment)[2019] UKFTT 674 (TC) · 2019
- Salbit v Revenue & Customs (VAT - liability to register)[2019] UKFTT 675 (TC) · 2019
- Pettitt v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 676 (TC) · 2019
- Kritikos v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 677 (TC) · 2019
- RSR Sports Ltd v Revenue & Customs (VALUE ADDED TAX - exemption)[2019] UKFTT 678 (TC) · 2019
- Eaton v Revenue & Customs (EXCISE DUTY - seizure of vehicle)[2019] UKFTT 679 (TC) · 2019
- Moss, Executor of David Owen (Deceased) v Revenue & Customs (whether to give permission for late appeal to be made to HMRC - Martland - Inheritance Tax) (Rev 1)[2019] UKFTT 686 (TC) · 2019
- Mazurek v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling - appeal against an assessment)[2019] UKFTT 690 (TC) · 2019
- Taylor Pearson (Construction) Ltd v Revenue & Customs (VAT on fees for design of tax avoidance scheme for paying directors' bonuses)[2019] UKFTT 691 (TC) · 2019
- Foojit Ltd v Revenue & Customs (INCOME TAX - ENTERPRISE INVESTMENT SCHEME - tax relief)[2019] UKFTT 694 (TC) · 2019
- Zaki v Revenue & Customs (PROCEDURE - strike out application - holding of excise goods with no duty paid)[2019] UKFTT 696 (TC) · 2019
- Hopper v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 697 (TC) · 2019
- Ahmed v Revenue & Customs (COSTS APPLICATION - whether Appellant behaved unreasonably)[2019] UKFTT 701 (TC) · 2019
- RALC Consulting Ltd v Revenue & Customs (INCOME TAX - PAY AS YOU EARN - NATIONAL INSURANCE - Amended)[2019] UKFTT 703 (TC) · 2019
- Stratford Glass Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge)[2019] UKFTT 706 (TC) · 2019
- Dorset Trimming Company Ltd v Revenue & Customs (VAT - liability to register)[2019] UKFTT 708 (TC) · 2019
- Caris Properties Ltd V Revenue & Customs (Income Tax/corporation Tax : Penalty)[2019] UKFTT 709 (TC) · 2019
- Martin v Revenue & Customs (INCOME TAX - closure notice and amendment to return)[2019] UKFTT 710 (TC) · 2019
- Arif v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling)[2019] UKFTT 711 (TC) · 2019
- Westow Cricket Club v Revenue & Customs (VAT penalty - providing an incorrect certificate)[2019] UKFTT 712 (TC) · 2019
- Lloyd-Webber v Revenue And Customs[2019] UKFTT 717 (TC) · 2019
- Namoale v Revenue & Customs (EXCISE AND CUSTOMS DUTY - importation of shisha tobacco products)[2019] UKFTT 733 (TC) · 2019
- Zaari v Revenue & Customs (EXCISE AND CUSTOMS DUTY - importation of shisha tobacco products)[2019] UKFTT 734 (TC) · 2019
- Gaunt v Revenue & Customs (EXCISE DUTY - penalties)[2019] UKFTT 735 (TC) · 2019
- Grzywmowicz v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Assessment)[2019] UKFTT 738 (TC) · 2019
- MacKenzie Ltd v Revenue & Customs (PROCEDURE : application for permission to notify appeal out of time)[2019] UKFTT 739 (TC) · 2019
- Robert Rowland v Revenue & Customs (Income Tax - Pension)[2019] UKFTT 741 (TC) · 2019
- Nawaz v Revenue & Customs (VAT - assessment)[2019] UKFTT 742 (TC) · 2019
- Jordan v Revenue & Customs (ncome tax - closure notice)[2019] UKFTT 743 (TC) · 2019
- London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (PROCEDURE : application for costs)[2019] UKFTT 746 (TC) · 2019
- Dodaine Ltd (t/a Toucanbox) v Revenue & Customs (VAT - ZERO-RATING : Books etc)[2019] UKFTT 748 (TC) · 2019
- Eglas Ltd v Revenue & Customs (VAT - default surcharges)[2019] UKFTT 749 (TC) · 2019
- Khan v Revenue & Customs (STRIKE-OUT - appellant's failure to comply with unless order)[2019] UKFTT 751 (TC) · 2019
- Omar v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)[2019] UKFTT 78 (TC) · 2019
- Williams v Revenue & Customs (VAT - SUPPLY : Taxi services for account customers)[2019] UKFTT 79 (TC) · 2019
- McMurray v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2019] UKFTT 83 (TC) · 2019
- Ye Old Cider Bar LTD v Revenue & Customs (VAT - PENALTIES : Default surcharge)[2019] UKFTT 84 (TC) · 2019
- Friel v Revenue & Customs (INCOME TAX/CORPORATION TAX : late payment penalties)[2019] UKFTT 91 (TC) · 2019
- Pfizer Consumer Healthcare Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature)[2019] UKFTT 93 (TC) · 2019
- The Red Sky at Night Group Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge)[2019] UKFTT 97 (TC) · 2019
- Chaudhary v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)[2019] UKFTT 99 (TC) · 2019
- Mark Mitchell & Paul Bell v Revenue & Customs (PROCEDURE : HMRC seeking to rely on documents confidential)[2020] UKFTT 102 (TC) · 2019
- Louis Da Silva v Revenue & Customs (INCOME TAX - termination payment)[2020] UKFTT 106 (TC) · 2019
- De Build Ltd v Revenue & Customs (PROCEDURE : application for reinstatement)[2020] UKFTT 108 (TC) · 2019
- Lovie Ltd v Revenue & Customs (Aggregates Levy - rock extracted from quarry)[2020] UKFTT 112 (TC) · 2019
- Spring Capital Ltd v Revenue & Customs (PROCEDURE : Strike-out) (Rev 1)[2020] UKFTT 12 (TC) · 2019
- Quirke v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2020] UKFTT 126 (TC) · 2019
- Horvath v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2020] UKFTT 13 (TC) · 2019
- Selectron-UK Ltd v Revenue & Customs (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : Other)[2020] UKFTT 133 (TC) · 2019
- Bashir Ahmed Jafari v Revenue & Customs (PROCEDURE : Other)[2020] UKFTT 134 (TC) · 2019
- A&S Import & Export Trading Ltd v Revenue & Customs (VAT - zero rating of exports)[2020] UKFTT 14 (TC) · 2019
- Hindmarsh v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry)[2020] UKFTT 141 (TC) · 2019
- Rok Construction & Hire Ltd v Revenue & Customs (PROCEDURE : financial hardship application)[2020] UKFTT 145 (TC) · 2019
- RPS Health in Business Ltd, RPS Consulting Services Ltd v Revenue & Customs (VAT - occupational health services)[2020] UKFTT 150 (TC) · 2019
- McGarry v Revenue & Customs (Value Added Tax - DIY House Builders Scheme)[2020] UKFTT 157 (TC) · 2019
- Ketley v Revenue & Customs (Pensions - primary and enhanced protection - notification)[2020] UKFTT 161 (TC) · 2019
- Cape Industrial Services Ltd & Anor v Revenue & Customs (CORPORATION TAX - on a purposive construction of s 11)[2020] UKFTT 162 (TC) · 2019
- Da Silva v Revenue & Customs (INCOME TAX - termination payment - foreign service relief)[2020] UKFTT 163 (TC) · 2019
- Danaj v Revenue & Customs (INCOME TAX - individual tax return - failure to file income tax return by due date)[2020] UKFTT 165 (TC) · 2019
- Fuller v Revenue & Customs (VAT : DIY Builders : planning permission for house and garage)[2020] UKFTT 173 (TC) · 2019
- Contract Services (Millenium) Ltd v Revenue & Customs (NICs : whether or not fuel was either not used for private use)[2020] UKFTT 175 (TC) · 2019
- Bertram v Revenue & Customs (VAT - whether reduced rate available)[2020] UKFTT 18 (TC) · 2019
- Aitmatov Academy v Revenue & Customs (VAT : input tax)[2020] UKFTT 187 (TC) · 2019
- Kostova v Revenue & Customs (EXCISE DUTY : assessment for duty and penalty)[2020] UKFTT 192 (TC) · 2019
- Budhdeo & Ors v Revenue & Customs (INCOME TAX : directions to recover PAYE income tax from individuals)[2020] UKFTT 193 (TC) · 2019
- Smith v Revenue & Customs (INCOME TAX - penalties)[2020] UKFTT 2 (TC) · 2019
- Conway v Revenue & Customs (Application - Permission to make a late appeal)[2020] UKFTT 20 (TC) · 2019
- Mainpay Ltd v Revenue & Customs (VALUE ADDED TAX : exemption)[2020] UKFTT 204 (TC) · 2019
- Rubani (t/a Shama Bingley) v Revenue & Customs (INCOME TAX - assessments - best judgment)[2020] UKFTT 21 (TC) · 2019
- Banks v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal)[2020] UKFTT 214 (TC) · 2019
- Qubic Taxassethound LTD & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal against data-holder notice)[2020] UKFTT 215 (TC) · 2019
- Landlinx Estates Ltd v Revenue & Customs (VAT - EXEMPT SUPPLIES : Land)[2020] UKFTT 220 (TC) · 2019
- Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading)[2020] UKFTT 227 (TC) · 2019
- Sambhi v Revenue & Customs (INCOME TAX - travel and subsistence payments)[2020] UKFTT 231 (TC) · 2019
- Egan v Revenue & Customs (INCOME TAX - earlier decision in principle)[2020] UKFTT 241 (TC) · 2019
- Bhiki v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Disposal)[2020] UKFTT 243 (TC) · 2019
- Indian Deluxe Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other)[2020] UKFTT 244 (TC) · 2019
- Unsworth (Amended 24/06/2020) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other)[2020] UKFTT 246 (TC) · 2019
- Stonypath Developments Ltd v Revenue & Customs (VAT - Appeal against assessment in respect of disallowed input tax)[2020] UKFTT 251 (TC) · 2019
- Kardi Vehicles Ltd v Revenue & Customs (VAT - input tax)[2020] UKFTT 254 (TC) · 2019
- Allam v Revenue & Customs (PROCEDURE : enquiry into returns made following automated notice requiring return)[2020] UKFTT 26 (TC) · 2019
- Cook v Revenue & Customs (VAT - ADMINISTRATION : Bad debt relief)[2020] UKFTT 260 (TC) · 2019
- Lennon v Revenue & Customs (EXCISE DUTY - appeal against excise assessment)[2020] UKFTT 268 (TC) · 2019
- Marshalls Bathroom Studio Ltd v Revenue & Customs (VAT - whether assessments made in time)[2020] UKFTT 269 (TC) · 2019
- Pyramid Distribution Ltd v Revenue & Customs (VAT- MTIC- denial of input VAT)[2020] UKFTT 27 (TC) · 2019
- Charles Tyrwhitt LLP v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS : Liability)[2020] UKFTT 272 (TC) · 2019
- T & C Bainbridge Farming Partnership v Revenue & Customs (VAT - Input tax - Fees for legal services in pursuing litigation)[2020] UKFTT 275 (TC) · 2019
- Moore (t/a Moore Farms) v Revenue & Customs (PROCEDURE : COSTS)[2020] UKFTT 279 (TC) · 2019
- Ward v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2020] UKFTT 287 (TC) · 2019
- 2 Strand Road Ltd (t/a Hillbillys) v Revenue & Customs (VAT - ASSESSMENTS : Best judgment)[2020] UKFTT 31 (TC) · 2019
- Baig v Revenue & Customs (VAT - assessments - 20 year time limit)[2020] UKFTT 318 (TC) · 2019
- T Arden Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry)[2020] UKFTT 33 (TC) · 2019
- Bond v Revenue & Customs (Income tax - high income child benefit charge)[2020] UKFTT 355 (TC) · 2019
- Newey v Revenue & Customs (VAT - Abuse of Law doctrine)[2020] UKFTT 366 (TC) · 2019
- Unger v Revenue & Customs (Capital Gains - deduction of mortgage redemption costs in calculation)[2020] UKFTT 37 (TC) · 2019
- Merit Developments NI & Anor v Revenue & Customs (STAMP DUTY LAND TAX - whether discovery assessment validly made)[2020] UKFTT 414 (TC) · 2019
- Swanage Sea Rowing Club v Revenue & Customs (VAT - construction of new boathouse for charitable sea rowing club)[2020] UKFTT 427 (TC) · 2019
- McCabe v Revenue & Customs (PROCEDURE - HMRC’s application to withdraw Statement of Agreed Issues)[2020] UKFTT 428 (TC) · 2019
- Sukumuran v Revenue & Customs (INCOME TAX - penalties - whether behaviour deliberate)[2020] UKFTT 435 (TC) · 2019
- Tallington Lakes Ltd v Revenue & Customs (VAT - caravan disconnection fees)[2020] UKFTT 451 (TC) · 2019
- Dhaliwal v Revenue & Customs (INCOME TAX - late filing and late payment penalties)[2020] UKFTT 463 (TC) · 2019
- Rarter Ltd v Revenue & Customs (Excise Duty - Whether Valid Movement Guarantee In Place)[2020] UKFTT 464 (Tc) · 2019
- Brocklesby v Revenue & Customs (late filing penalty)[2020] UKFTT 498 (TC) · 2019
- Watson v Revenue & Customs (VAT - DIY housebuilders Scheme)[2020] UKFTT 5 (TC) · 2019
- Swallow v Revenue & Customs (LATE APPEAL - Martland considered)[2020] UKFTT 50 (TC) · 2019
- Leisure Parks Real Estate Ltd v Revenue & Customs (CORPORATION TAX - penalties - whether reasonable excuse)[2020] UKFTT 504 (TC) · 2019
- Shelford & Ors v Revenue & Customs (INHERITANCE TAX - avoidance - "home loan scheme")[2020] UKFTT 53 (TC) · 2019
- Adams v Revenue & Customs (CAPITAL GAINS TAX)[2020] UKFTT 56 (TC) · 2019
- Cotton v Revenue & Customs (VAT - BUILDERS : Do -it-yourself)[2020] UKFTT 57 (TC) · 2019
- Walewski v Revenue & Customs (PROCEDURE : Other)[2020] UKFTT 58 (TC) · 2019
- Ferguson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)[2020] UKFTT 66 (TC) · 2019
- Sutton v Revenue & Customs (INCOME TAX - penalties)[2020] UKFTT 74 (TC) · 2019
- Lockey v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling)[2020] UKFTT 77 (TC) · 2019
- Southern v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling)[2020] UKFTT 78 (TC) · 2019
- Ferenc v Revenue & Customs (EXCISE DUTY - PENALTY)[2020] UKFTT 8 (TC) · 2019
- Workman v Revenue & Customs (VALUE ADDED TAX - claims for repayment of output tax )[2020] UKFTT 80 (TC) · 2019
- Perfectos Printing Inks CO LTD v Revenue & Customs (PROCEDURE : ex parte application by HMRC for Tribunal approval of information notice to taxpayer)[2020] UKFTT 81 (TC) · 2019
- Mark Okusanya v Revenue & Customs (INCOME TAX - Discovery assessment and penalty)[2020] UKFTT 83 (TC) · 2019
- Mirencliffe Ltd v Revenue & Customs (default surcharges for late payment of VAT)[2020] UKFTT 87 (TC) · 2019
- Dagdelen (t/a Deep Sea Fish Bar) v Revenue & Customs (VAT AND INCOME TAX - appeal against compulsory registration)[2020] UKFTT 9 (TC) · 2019
- Brammer UK Ltd v Revenue & Customs (VALUE ADDED TAX - claim for repayment of output tax)[2020] UKFTT 91 (TC) · 2019
- Peter Hayes v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme)[2020] UKFTT 92 (TC) · 2019
- John Unsworth & Nicky Unsworth v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)[2020] UKFTT 94 (TC) · 2019
- Philip Fearn v Revenue & Customs (INCOME TAX - tax avoidance scheme)[2020] UKFTT 97 (TC) · 2019
- Miles Water Engineering Ltd v Revenue & Customs (VALUE ADDED TAX - default surcharge)[2020] UKFTT 98 (TC) · 2019
- Sunshine Solar Ltd v Revenue & Customs (CUSTOMS DUTY : Other)[2020] UKFTT 99 (TC) · 2019
- Odey Asset Management Llp v Revenue and Customs (INCOME TAX - tax effects of a partnership incentive plan)[2021] UKFTT 31 (TC) · 2019
- Burke v Revenue and Customs (INCOME TAX - discovery assessments)[2021] UKFTT 33 (TC) · 2019
- Red Kite Art And Jewels Ltd v Revenue & Customs (VAT - claim for repayment supplement)[2021] UKFTT 63 (TC) · 2019
- Spring Capital Limited v The Commissioners for HMRC[2022] UKFTT 425 (TC) · 2019