First-tier Tribunal (Tax Chamber) judgments from 2020
139 judgments from the First-tier Tribunal (Tax Chamber) in 2020, page 2 of 2.
- Hussain v Revenue & Customs (Value Added tax : notice to register)[2020] UKFTT 372 (TC) · 2020
- Osborne v Revenue & Customs (INCOME TAX : deductibility of fitness training)[2020] UKFTT 373 (TC) · 2020
- Cherwell Optical Ltd v Revenue & Customs (INCOME TAX : penalty for failure to make returns : Covid-19)[2020] UKFTT 374 (TC) · 2020
- Best Solicitors v Revenue & Customs (PAYE - late payment penalties)[2020] UKFTT 375 (TC) · 2020
- Devereaux v Revenue & Customs (INCOME TAX - Permission to appeal out of time)[2020] UKFTT 376 (TC) · 2020
- Pervez v Revenue & Customs (INCOME TAX - Permission to appeal out of time)[2020] UKFTT 377 (TC) · 2020
- New York Krispy Fried Chicked Ltd v Revenue & Customs (Value added tax - penalties raised for failure to comply by the deadline)[2020] UKFTT 379 (TC) · 2020
- Bussau v Revenue & Customs (VAT - CASE MANAGEMENT)[2020] UKFTT 38 (TC) · 2020
- Smithers v Revenue & Customs (VAT DIY HOUSEBUILDERS’ SCHEME - claim refused)[2020] UKFTT 380 (TC) · 2020
- Phillips v Revenue & Customs (CAPITAL GAINS TAX - relief on disposal of private residence)[2020] UKFTT 381 (TC) · 2020
- Kelly v Revenue And Customs (INCOME TAX - penalties for late payment) (Rev 1)[2020] UKFTT 382 (TC) · 2020
- Hamid Property Investments v Revenue & Customs (Late filing penalties)[2020] UKFTT 386 (TC) · 2020
- Cockburn v Revenue & Customs (High Income Child Benefit Charge penalty)[2020] UKFTT 388 (TC) · 2020
- Borg v Revenue & Customs (High Income Child Benefit Charge penalty)[2020] UKFTT 389 (TC) · 2020
- Akhtar v Revenue & Customs (ncome tax - penalty for non compliance)[2020] UKFTT 39 (TC) · 2020
- Hurt v Revenue & Customs (High Income Child Benefit Charge penalty)[2020] UKFTT 390 (TC) · 2020
- Box v Revenue & Customs (Penalties for late filing of self assessment tax return) (Rev 1)[2020] UKFTT 391 (TC) · 2020
- Rahman v Revenue & Customs (INCOME TAX - penalties for late payment)[2020] UKFTT 393 (TC) · 2020
- Keslake v Revenue & Customs (High Income Child Benefit Charge penalty)[2020] UKFTT 394 (TC) · 2020
- Butler v Revenue & Customs (CGT - Discovery Assessment - penalties) (Rev 1)[2020] UKFTT 395 (TC) · 2020
- Zuffar v Revenue & Customs (INCOME TAX - penalties for late filing)[2020] UKFTT 397 (TC) · 2020
- Ogunyemi v Revenue & Customs (INCOME TAX - penalties for late filing)[2020] UKFTT 398 (TC) · 2020
- Stewart v Revenue & Customs (INCOME TAX - high income child benefit charge)[2020] UKFTT 399 (TC) · 2020
- P D Properties & Investments Ltd v Revenue & Customs (VAT - deliberate penalty)[2020] UKFTT 400 (TC) · 2020
- Szpakowska v Revenue & Customs (INCOME TAX - penalty for failure to make returns)[2020] UKFTT 403 (TC) · 2020
- Alves v Revenue & Customs (INCOME TAX - penalty for failure to make returns)[2020] UKFTT 405 (TC) · 2020
- Heacham Holidays Ltd v Revenue & Customs (PENALTIES - late filing of ATED returns)[2020] UKFTT 406 (TC) · 2020
- Three Sixty Insure Ltd v Revenue & Customs (Employer's Annual Return - penalties for late filing)[2020] UKFTT 409 (TC) · 2020
- Nestupova v Revenue & Customs (INCOME TAX - fixed and daily penalties for failure to file a self-assessment)[2020] UKFTT 411 (TC) · 2020
- Hammon v Revenue & Customs (INCOME TAX - penalties for failure to make return on time)[2020] UKFTT 412 (TC) · 2020
- Gadhavi v Revenue & Customs (information notice- whether appellant required to produce the documents listed)[2020] UKFTT 413 (TC) · 2020
- Taylor v Revenue & Customs (INCOME TAX - ALLOWABLE EXPENSES - Closure Notice)[2020] UKFTT 416 (TC) · 2020
- Uppal v Revenue & Customs (INCOME TAX - closure notice - deductible expenses)[2020] UKFTT 417 (TC) · 2020
- Lincoln Yurts Ltd v Revenue And Customs (VAT - late appeal)[2020] UKFTT 418 (TC) · 2020
- University Of Southampton Students' Union v Revenue And Customs (VAT on hot food & coffee sales)[2020] UKFTT 419 (TC) · 2020
- Craft v Revenue And Customs (INCOME TAX - High income child benefit charge)[2020] UKFTT 420 (TC) · 2020
- Wells v Revenue & Customs (application for permission to appeal - whether reasonable excuse for failure to appeal in time)[2020] UKFTT 422 (TC) · 2020
- Telec Utilities Ltd v Revenue & Customs (VAT default surcharges - insufficiency of funds)[2020] UKFTT 424 (TC) · 2020
- Zhang v Revenue & Customs (application for permission to appeal - appeal to HMRC out of time)[2020] UKFTT 425 (TC) · 2020
- Keyworth v Revenue & Customs (application for permission to appeal - appeal to HMRC out of time)[2020] UKFTT 426 (TC) · 2020
- Gadhavi v Revenue & Customs (information notice- whether appellant required to produce the documents listed)[2020] UKFTT 429 (TC) · 2020
- Leeds Beckett Students' Union v Revenue & Customs (VALUE ADDED TAX - whether events were fund-raising events)[2020] UKFTT 430 (TC) · 2020
- Breezeboard Pro Ltd v Revenue & Customs (Customs Duty - Civil Evasion Penalty - misdeclaration of imported hoverboards)[2020] UKFTT 436 (TC) · 2020
- Smith Homes 9 Ltd v Revenue & Customs (STAMP DUTY LAND TAX- Multiple Dwellings Relief)[2020] UKFTT 437 (TC) · 2020
- Gibson v Revenue & Customs (failure to notify claim for enhanced protection in time)[2020] UKFTT 439 (TC) · 2020
- Uddin v Revenue & Customs (NCOME TAX - claim for repayment under UK-Bangladesh Double Tax Convention for five years)[2020] UKFTT 441 (TC) · 2020
- Codd v Revenue & Customs (NCOME TAX - penalty for late filing of tax return)[2020] UKFTT 446 (TC) · 2020
- Krystal Hosting Ltd v Revenue & Customs (VAT Mini One Stop Shop (MOSS) Scheme - Cancellation of registration)[2020] UKFTT 447 (TC) · 2020
- Dolan v Revenue & Customs (Income Tax - Self-assessment - Penalties)[2020] UKFTT 448 (TC) · 2020
- Jinks v Revenue & Customs (INCOME TAX - procedure - application to strike out appeal)[2020] UKFTT 450 (TC) · 2020
- Ritblat v Revenue & Customs (PROCEDURE - effect of general stay of proceedings)[2020] UKFTT 453 (TC) · 2020
- Nasir v Revenue & Customs (application for late appeal - no good explanation - refused)[2020] UKFTT 455 (TC) · 2020
- Mirza v Revenue & Customs (VAT - default surcharge - return received timeously)[2020] UKFTT 456 (TC) · 2020
- Balogun v Revenue & Customs (Income tax - HMRC determination for 2007-08 - appellant out of time)[2020] UKFTT 457 (TC) · 2020
- Solvkjaer v Revenue & Customs (NCOME TAX - individual tax return - late filing penalties)[2020] UKFTT 458 (TC) · 2020
- Qurban v Revenue & Customs (late filing of tax returns)[2020] UKFTT 460 (TC) · 2020
- Murphy v Revenue & Customs (NCOME TAX - dispute with Metropolitan Police concerning over-time payments)[2020] UKFTT 461 (TC) · 2020
- Ryden Contractors Ltd v Revenue & Customs (CT - Tax return - late filing penalties - injury of sole director)[2020] UKFTT 462 (TC) · 2020
- Parker v Revenue & Customs (PROCEDURE - whether a "decision letter" was appealable)[2020] UKFTT 465 (TC) · 2020
- Ougs Maintenance Services Ltd V Revenue & Customs (Vat Default Surcharge - Payment Made By Fps On Day Before Due)[2020] UKFTT 466 (Tc) · 2020
- Fei Ling v Revenue & Customs (Income tax - fixed and daily penalties for late filing of self-assessment return)[2020] UKFTT 467 (TC) · 2020
- Subway (Staines Central) Ltd v Revenue & Customs (VAT - assessment - standard rated sales incorrectly recorded as zero rated)[2020] UKFTT 468 (TC) · 2020
- Reader v Revenue & Customs (Excise and Customs Duty - tobacco products seized)[2020] UKFTT 472 (TC) · 2020
- Bluejay Mining Plc v Revenue & Customs (Value Added Tax - deduction of input tax - services supplied from holding company to subsidiary)[2020] UKFTT 473 (TC) · 2020
- Prime Aesthetics Ltd v The Welsh Revenue Authority (Land Transaction Tax - Penalty for failure to pay LTT on purchase of hotel)[2020] UKFTT 474 (TC) · 2020
- Project Blue Ltd v Revenue & Customs (STAMP DUTY LAND TAX - contingent consideration))[2020] UKFTT 475 (TC) · 2020
- Volkerrail Plant Ltd & Ors v Revenue & Customs (Income tax/Corporation Tax - Group relief )[2020] UKFTT 476 (TC) · 2020
- Robinson v Revenue & Customs (Value Added Tax - withdrawal of cash basis)[2020] UKFTT 477 (TC) · 2020
- Fortune Foods UK Ltd v Revenue & Customs (Soft Drinks Industry Levy)[2020] UKFTT 478 (TC) · 2020
- Owen v Revenue & Customs (Application to make a late appeal - income tax – fixed and daily penalties for late filing of self-assessment)[2020] UKFTT 479 (TC) · 2020
- C&J Clark International Ltd v Revenue & Customs (Customs Duty - anti-dumping duty)[2020] UKFTT 480 (TC) · 2020
- Footprint Associates v Revenue & Customs (REINSTATEMENT APPLICATION)[2020] UKFTT 481 (TC) · 2020
- Beben v Revenue & Customs (fixed and daily penalties for late filing)[2020] UKFTT 485 (TC) · 2020
- Tim Van Vlaandern Transport Sro v Revenue & Customs (Excise Duty - seizure of vehicle)[2020] UKFTT 487 (TC) · 2020
- Parekh v Revenue & Customs (costs - whether HMRC acted unreasonably)[2020] UKFTT 488 (TC) · 2020
- Cumming-Bruce v Revenue & Customs (CAPITAL GAINS TAX - Allowable capital losses)[2020] UKFTT 490 (TC) · 2020
- Stringer v Revenue & Customs (Income Tax - application to make a late appeal)[2020] UKFTT 491 (TC) · 2020
- Mohamed v Revenue & Customs (fixed and daily penalties for late filing)[2020] UKFTT 492 (TC) · 2020
- The Union Castle Mail Steamship Company Ltd v Revenue & Customs (Issues remitted from Court of Appeal - Whether appellant should be permitted seek to amend its tax computation)[2020] UKFTT 493 (TC) · 2020
- Foyje v Revenue & Customs (claim for repayment under UK-Bangladesh Double Tax Treaty)[2020] UKFTT 494 (TC) · 2020
- Patten v Revenue & Customs (VAT registration - appeal against a favourable HMRC decision misconceived)[2020] UKFTT 495 (TC) · 2020
- Amini v Revenue & Customs (Excise and Customs Duty - importation of tobacco products)[2020] UKFTT 496 (TC) · 2020
- Fenix International Ltd v Revenue And Customs (VAT - Validity of European Commission Implementing Regulation)[2020] UKFTT 499 (TC) · 2020
- St James Marketing Ltd v Revenue & Customs (VAT - default surcharge assessment)[2020] UKFTT 505 (TC) · 2020
- GB Taxi Services Ltd v Revenue & Customs (INSURANCE PREMIUM TAX - liability to be registered)[2020] UKFTT 507 (TC) · 2020
- Quinn v Revenue & Customs (PROCEDURE : application for costs)[2020] UKFTT 51 (TC) · 2020
- Turner v Revenue & Customs (INCOME TAX - discovery assessments)[2020] UKFTT 512 (TC) · 2020
- Silverdoor Ltd v Revenue & Customs (application for amendment of grounds of appeal)[2020] UKFTT 514 (TC) · 2020
- GLS Ltd v Revenue & Customs (VAT - Consideration for provision of services or advance by way of loan)[2020] UKFTT 515 (TC) · 2020
- Planet Ice (Milton Keynes) Ltd & Anor v Revenue & Customs (VALUE ADDED TAX - package of supplies of admission to ice skating rink and hire of children's ice skates)[2020] UKFTT 517 (TC) · 2020
- H Ripley & Co Ltd v Revenue & Customs (Strike-out application–whether evidence wholly defective)[2020] UKFTT 62 (TC) · 2020
- Morton v Revenue & Customs (INCOME TAX - individual tax return - penalties)[2020] UKFTT 73 (TC) · 2020
- Logan Technical Resourcing Ltd v Revenue & Customs (VAT - default surcharge )[2020] UKFTT 79 (TC) · 2020
- Medivet Group Ltd v Revenue & Customs (VAT - imposition of default surcharge)[2020] UKFTT 84 (TC) · 2020
- Gavin Franks and Alexandra Franks v Revenue & Customs (VALUE ADDED TAX - DIY builders)[2020] UKFTT 85 (TC) · 2020
- Larissa Howell Ltd v Revenue & Customs (PROCEDURE : application for reinstatement)[2020] UKFTT 89 (TC) · 2020
- Miroslaw Pawlikowski v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry)[2020] UKFTT 90 (TC) · 2020
- James Dubidzi Edoh v Revenue & Customs (Income Tax –allowable expenses)[2020] UKFTT 93 (TC) · 2020
- Niamh Byrne v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009)[2020] UKFTT 95 (TC) · 2020
- Lineker & Anor (t/a Gary Lineker Media) v Revenue & Customs (Procedure - Application to amend grounds of appeal - Application allowed)[2021] UKFTT 101 (TC) · 2020
- Storey v Revenue and Customs (Expenses incurred in performance of employment duties)[2021] UKFTT 109 (TC) · 2020
- Ropelewska-Kaniewska v Revenue and Customs (PROCEDURE-application for closure notices)[2021] UKFTT 125 (TC) · 2020
- Paul Baldwin T/A Baldwin Motor Services v Revenue and Customs (VALUE ADDED TAX - penalty for failure to register for VAT)[2021] UKFTT 15 (TC) · 2020
- Caracavi Utility Cables Ltd v Revenue and Customs (VAT - striking out - intra-EU supplies)[2021] UKFTT 153 (TC) · 2020
- Millennium Cash and Carry Ltd v Revenue and Customs (ALCOHOLIC LIQUOR DUTY - Alcoholic Liquor Wholesaling)[2021] UKFTT 16 (TC) · 2020
- Visockas v Revenue and Customs (EXCISE DUTY - Assessment to excise duty and wrongdoing penalty in respect of cigarettes seized at airport)[2021] UKFTT 168 (TC) · 2020
- Poundland Ltd v Revenue and Customs (VALUE ADDED TAX - bespoke retail scheme)[2021] UKFTT 188 (TC) · 2020
- Fireangel Safety Technology Group Plc v Revenue & Customs (CUSTOMS DUTIES - tariffs - application of GIR)[2021] UKFTT 201 (TC) · 2020
- INCOME TAX - penalties v Revenue & Customs ()[2021] UKFTT 202 (TC) · 2020
- Pala v Revenue & Customs (PROCEDURE - costs - whether HMRC behaved unreasonably)[2021] UKFTT 205 (TC) · 2020
- Rajeswary v Revenue & Customs (Appeal - refusing to restore vehicle seized)[2021] UKFTT 206 (TC) · 2020
- Bennedy's Development Ltd v Revenue and Customs (ANNUAL TAX ON ENVELOPED DWELLINGS - late filing of return)[2021] UKFTT 21 (TC) · 2020
- Zargar v Revenue and Customs (PROCEDURE - Income tax - whether to give permission for late appeal to be made)[2021] UKFTT 22 (TC) · 2020
- Aozora GMAC Investment Ltd v Revenue And Customs (CORPORATION TAX - interest paid by US subsidiary to UK parent company)[2021] UKFTT 222 (TC) · 2020
- Smith Homes 9 Ltd v Revenue And Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief)[2021] UKFTT 226 (TC) · 2020
- Ball Europe Ltd v Revenue and Customs (Discovery assessment - could hypothetical officer reasonably be expected to be aware of insufficiency)[2021] UKFTT 23 (TC) · 2020
- Stewart v Revenue And Customs (VALUE ADDED TAX - whether assessment made to best judgement)[2021] UKFTT 238 (TC) · 2020
- Bentley v Revenue And Customs (INCOME TAX - follower notices)[2021] UKFTT 240 (TC) · 2020
- Tasca Tankers Ltd v Revenue and Customs (application to strike out appeal - no reasonable prospect of success)[2021] UKFTT 25 (TC) · 2020
- Mohammed Shariff v Revenue & Customs (Income tax - best judgment assessments)[2021] UKFTT 256 (TC) · 2020
- Robin St John Sellers v Revenue and Customs (VAT - Default Surcharges)[2021] UKFTT 27 (TC) · 2020
- Outset Global LLP v Revenue & Customs (SDRT - penalties for late payment and late filing)[2021] UKFTT 276 (TC) · 2020
- Kennedy v Revenue & Customs (CAPITAL GAINS TAX - entrepreneurs' relief)[2021] UKFTT 3 (TC) · 2020
- Singer v Revenue and Customs (Appeal against interest for late payment of SDLT - appeal struck out on the basis that the Tribunal has no jurisdiction)[2021] UKFTT 30 (TC) · 2020
- Galldris LLP v Revenue & Customs (APPLICATION - rule 8 debarring of HMRC - rule 5(3) extension of time in which to serve a statement of case)[2021] UKFTT 331 (TC) · 2020
- Greencyc Ltd v Revenue & Customs (PROCEDURE - application for order to comply with Fairford Directions in MTIC appeals after repeated failures)[2021] UKFTT 332 (TC) · 2020
- Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application)[2021] UKFTT 345 (TC) · 2020
- Knightsbridge Accountants Ltd v Revenue and Customs (VAT - assessment to recover disallowed input tax)[2021] UKFTT 39 (TC) · 2020
- Edebiri (t/a TT Trading) v Revenue & Customs (VAT - gig economy worker registered for VAT by courier company)[2021] UKFTT 4 (TC) · 2020
- Omolade v Revenue and Customs (INCOME TAX - whether deposits and transfers into Appellant's bank accounts were income)[2021] UKFTT 41 (TC) · 2020
- LOCKHEED MARTIN UK LIMITED v Revenue & Customs (VAT - zero rating - modification or conversion of aircraft)[2021] UKFTT 448 (TC) · 2020
- Bentley v Revenue & Customs (INCOME TAX - follower notices - necessary corrective action not taken)[2021] UKFTT 5 (TC) · 2020
- Contractor v Revenue & Customs (INCOME TAX - discovery assessment - tax avoidance scheme)[2021] UKFTT 54 (TC) · 2020
- Sternlicht & Ors v Revenue & Customs (INCOME TAX - application by HMRC to strike out appeal on basis that it has no reasonable prospect of success)[2021] UKFTT 59 (TC) · 2020
- Tartaruga Insurance Ltd v Revenue & Customs (Insurance Premium tax - exemption for premiums related to risks situated outside the UK)[2021] UKFTT 7 (TC) · 2020
- Uddin v Revenue & Customs (PENALTIES - application to make a late appeal )[2021] UKFTT 79 (TC) · 2020
- RMF Construction Services Ltd v Revenue & Customs (Income Tax - construction industry scheme)[2021] UKFTT 9 (TC) · 2020
- Aozora GMAC Investments Limited v Revenue & Customs (CORPORATION TAX - interest paid by US subsidiary to UK parent company)[2021] UKFTT 99 (TC) · 2020
- Jagvinder Takhar t/a Golden Fry v The Commissioners for HMRC[2022] UKFTT 336 (TC) · 2020