First-tier Tribunal (Tax Chamber) judgments from 2021
200 judgments from the First-tier Tribunal (Tax Chamber) in 2021.
- Revenue & Customs v Premiere Picture Ltd (NCOME TAX, CAPITAL GAINS TAX AND CORPORATION TAX - disclosure of tax avoidance schemes)[2021] UKFTT 58 (TC) · 2021 · cited 9 times
- Avonside Roofing Ltd v Revenue and Customs (information notice - whether information reasonably required)[2021] UKFTT 158 (TC) · 2021 · cited 8 times
- WM Morrison Supermarkets Plc v Revenue and Customs (VAT - zero-rating - whether Organix and Nakd bars are confectionery)[2021] UKFTT 106 (TC) · 2021 · cited 6 times
- Brandbros Ltd v Revenue and Customs (SDLT)[2021] UKFTT 157 (TC) · 2021 · cited 6 times
- Hargreaves & Ors v Revenue & Customs (INCOME TAX - whether issued to person whose tax position was being checked)[2021] UKFTT 80 (TC) · 2021 · cited 6 times
- GARY TURTONMATTHEW ADAMS v Revenue & Customs (EXCISE DUTY - Appeal against assessment)[2021] UKFTT 441 (TC) · 2021 · cited 5 times
- Revenue & Customs v AML Tax (UK) Limited (Disclosure of tax avoidance schemes)[2022] UKFTT 114 (TC) · 2021 · cited 5 times
- The Commissioners for HMRC v Hyrax Resourcing Limited[2022] UKFTT 218 (TC) · 2021 · cited 5 times
- North Point (Pall Mall) Ltd & China Town Development Company Ltd v Revenue & Customs (Construction Industry Scheme- Regulation 13 determinations - jurisdiction)[2021] UKFTT 259 (TC) · 2021 · cited 4 times
- Perring v Revenue and Customs (Appeal against taxpayer information notice)[2021] UKFTT 110 (TC) · 2021 · cited 3 times
- Mobey v Revenue and Customs (STAMP DUTY LAND TAX-Multiple Dwellings Relief-main)[2021] UKFTT 122 (TC) · 2021 · cited 3 times
- Wardle v Revenue and Customs (CAPITAL GAINS TAX - 'Entrepreneurs' relief )[2021] UKFTT 124 (TC) · 2021 · cited 3 times
- Murphy v Revenue & Customs (Excise Duty, appeal allowed in part)[2021] UKFTT 204 (TC) · 2021 · cited 3 times
- Zaman v Revenue And Customs (VALUE ADDED TAX - penalty for inaccuracy)[2021] UKFTT 228 (TC) · 2021 · cited 3 times
- CPR COMMERCIALS LIMITED v Revenue & Customs (VAT - zero-rating - whether evidence of export)[2021] UKFTT 408 (TC) · 2021 · cited 3 times
- HOTEL LA TOUR LTD v Revenue & Customs (VAT - fundraising transactions - whether or not there was a direct and immediate link to downstream taxable activities)[2021] UKFTT 451 (TC) · 2021 · cited 3 times
- EXCLUSIVE PROMOTIONS LIMITED v Revenue & Customs (INCOME TAX AND NATIONAL INSURANCE - APNs - penalties and surcharges[2022] UKFTT 103 (TC) · 2021 · cited 3 times
- E.ON UK Plc v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS)[2021] UKFTT 156 (TC) · 2021 · cited 2 times
- Kelly v Revenue and Customs (Income tax - discovery assessment )[2021] UKFTT 162 (TC) · 2021 · cited 2 times
- Laing O'Rourke Services Ltd v Revenue & Customs (NICs - whether payments to employees who chose a cash allowance instead of a company car)[2021] UKFTT 211 (TC) · 2021 · cited 2 times
- Kong’s Restaurant Ltd v Revenue And Customs (VAT, corporation tax and associated penalties - alleged suppression of takings by Chinese restaurant)[2021] UKFTT 220 (TC) · 2021 · cited 2 times
- Syngenta Holdings Ltd v Revenue And Customs (PROCEDURE - application for disclosure following a lengthy enquiry)[2021] UKFTT 236 (TC) · 2021 · cited 2 times
- McArthur & Anor v Revenue And Customs (INCOME TAX - relief for gifts of shares to charity)[2021] UKFTT 237 (TC) · 2021 · cited 2 times
- Dollar Financial UK Ltd v Revenue & Customs (PROCEDURE - strike out application)[2021] UKFTT 253 (TC) · 2021 · cited 2 times
- Outram and another v Revenue and Customs (application that HMRC be precluded from raising an alternative argument set out in their skeleton argument)[2021] UKFTT 29 (TC) · 2021 · cited 2 times
- BROOKS v Revenue & Customs (CUSTOMS DUTY and VAT - Transfer of Residency Relief - Brexit - Covid 19)[2021] UKFTT 449 (TC) · 2021 · cited 2 times
- Wilkinson v Revenue & Customs (SDLT - Multiple Dwellings Relief)[2021] UKFTT 74 (TC) · 2021 · cited 2 times
- CAERDAV LIMITED (FORMERLY CARDIFF AVIATION LIMITED) v Revenue & Customs (CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation)[2022] UKFTT 00105 (TC) · 2021 · cited 2 times
- Telent Technology Services Limited v The Commissioners for HMRC[2022] UKFTT 147 (TC) · 2021 · cited 2 times
- JACK GEORGE YEROUPANAYIOTA YEROU v Revenue & Customs (INCOME TAX - information notices)[2022] UKFTT 79 (TC) · 2021 · cited 2 times
- SHIVANI MATHUR v Revenue & Customs (INCOME TAX - ITEPA 2003 section 401 - taxpayer received £6 million payment from former employer in settlement...)[2022] UKFTT 88 (TC) · 2021 · cited 2 times
- Lyons v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - contributor mature university student)[2021] UKFTT 121 (TC) · 2021 · cited 1 time
- Outram v Revenue and Customs (INCOME TAX - loss relief)[2021] UKFTT 126 (TC) · 2021 · cited 1 time
- Gooch Technology Ltd v Revenue and Customs (VAT - alcohol trading)[2021] UKFTT 149 (TC) · 2021 · cited 1 time
- Harp Wines & Spirits Ltd V Revenue & Customs (Excise duty - appeal against HMRC's decision to refuse approval for registration as a wholesaler of alcohol)[2021] UKFTT 192 (TC) · 2021 · cited 1 time
- Brown v Revenue & Customs (SDLT - Arrangement under which house sold to company)[2021] UKFTT 208 (TC) · 2021 · cited 1 time
- G E Financial Investments v Revenue & Customs (Corporation Tax - UK-US Double Tax Convention)[2021] UKFTT 0210 (TC) · 2021 · cited 1 time
- DHL Air Ltd v Revenue And Customs (PROCEDURE - application by HMRC to admit new witness evidence and amend their statement of case)[2021] UKFTT 215 (TC) · 2021 · cited 1 time
- Perlman v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - whether Tribunal has jurisdiction)[2021] UKFTT 219 (TC) · 2021 · cited 1 time
- Perenco UK Ltd v Revenue & Customs (PETROLEUM REVENUE TAX(PRT)- comply with new environmental regulations)[2021] UKFTT 254 (TC) · 2021 · cited 1 time
- Gheorghitha Puiu v Revenue & Customs (Exciseduty - HMRC v Jones and HMRC v Race applied)[2021] UKFTT 255 (TC) · 2021 · cited 1 time
- Scanwell Logistics (UK) Ltd v Revenue & Customs (VAT- import VAT- Onward Supply Relief)[2021] UKFTT 261 (TC) · 2021 · cited 1 time
- Matthew Francis v Revenue & Customs (INCOME TAX - High Income Benefit Charge)[2021] UKFTT 263 (TC) · 2021 · cited 1 time
- Brough East Yorkshire Ltd v Revenue & Customs (VAT : assessment)[2021] UKFTT 0268 (TC) · 2021 · cited 1 time
- Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building)[2021] UKFTT 270 (TC) · 2021 · cited 1 time
- John Mason v Revenue & Customs (SDLT - multiple dwellings relief - whether acquisition of property involved an interest in at least two dwellings)[2021] UKFTT 271 (TC) · 2021 · cited 1 time
- Asif Malek; Rosalyn Chowdhury; CH Legal Ltd v Revenue & Customs (PROCEDURE - appeals against information notices)[2021] UKFTT 339 (TC) · 2021 · cited 1 time
- HMRC (Root2 Tax Ltd) v Revenue & Customs (Preliminary issue - application for penalty under section 98C and 100C Taxes Management Act 1970)[2021] UKFTT 0346 (TC) · 2021 · cited 1 time
- Vitol Aviation UK Ltd & ors v Revenue & Customs (CORPORATION TAX - application for closure notices)[2021] UKFTT 0353 (TC) · 2021 · cited 1 time
- Balazs v Revenue & Customs (VAT - penalties)[2021] UKFTT 0354 (TC) · 2021 · cited 1 time
- Cormack v Revenue & Customs (PROCEDURE : application to strike out)[2021] UKFTT 0355 (TC) · 2021 · cited 1 time
- Rafiq v Revenue & Customs (EXCISE DUTIES - HMRC decision not to release seized vehicles)[2021] UKFTT 0361 (TC) · 2021 · cited 1 time
- CAMBRIA AUTOMOBILES (SOUTH EAST) LIMITED, INVICTA MOTORS LIMITED v Revenue & Customs (PROCEDURE : Other)[2021] UKFTT 406 (TC) · 2021 · cited 1 time
- Metropolitan International Schools Ltd v Revenue & Customs (Taxpayer Notice, whether documents reasonably required)[2021] UKFTT 438 (TC) · 2021 · cited 1 time
- REDMOUNT TRUST COMPANY LIMITED v Revenue & Customs (STAMP DUTY LAND TAX - sub-sale relief)[2021] UKFTT 0443 (TC) · 2021 · cited 1 time
- A D BLY GROUNDWORKSAND CIVIL ENGINEERING LIMITED (2) CHR TRAVEL LIMITED v Revenue & Customs (Corporation Tax - whether expense not wholly and exclusively for purposes of trade)[2021] UKFTT 0445 (TC) · 2021 · cited 1 time
- JTI Acquisition Company (2011) Ltd v Revenue & Customs (PROCEDURE - application by a non-party for copies of skeleton arguments and written submissions before issue of dispositive decision)[2021] UKFTT 446 (TC) · 2021 · cited 1 time
- POST PRUDENTIAL CLOSURE NOTICE APPLICATIONS GROUP LITIGATION & THE POST PRUDENTIAL CLOSURE NOTICE APPEALS GROUP LITIGATION v Revenue & Customs (Corporation Tax - Portfolio holdings - UK statutory provisions in breach of EU law - Tax paid under those provisions)[2021] UKFTT 459 (TC) · 2021 · cited 1 time
- CANTINA LEVORATO SRL v Revenue & Customs (EXCISE DUTY - Assessment to excise duty in respect of irregularity in the movement of duty suspended goods)[2021] UKFTT 461 (TC) · 2021 · cited 1 time
- Burford v Revenue & Customs (INCOME TAX - Whether a notice to file pursuant...)[2021] UKFTT 0047 (TC) · 2021 · cited 1 time
- Gammell v Revenue & Customs (INCOME TAX - ENHANCED PENSION PROTECTION)[2021] UKFTT 0049 (TC) · 2021 · cited 1 time
- The Prudential Assurance Company Ltd v Revenue & Customs (VAT - Supply of investment management services within VAT group)[2021] UKFTT 50 (TC) · 2021 · cited 1 time
- Eunoia Initiatives v Revenue & Customs (VAT - Notice of Requirement to provide security)[2021] UKFTT 65 (TC) · 2021 · cited 1 time
- Adair & Ors v Revenue & Customs (applications for permission for late notification of appeal - reliance on advisers)[2021] UKFTT 66 (TC) · 2021 · cited 1 time
- McEnroe v Revenue & Customs (PROCEDURE - application to amend grounds of appeal)[2021] UKFTT 94 (TC) · 2021 · cited 1 time
- BROADWAY GAMING LIMITED v Revenue & Customs (REMOTE GAMING DUTY - freeplay - whether the award of freeplay is expenditure on prizes in terms of Finance Act 2014)[2022] UKFTT 120 (TC) · 2021 · cited 1 time
- Thyssenkrupp Materials (UK) Limited v The Commissioners for His Majesty’s Revenue and Customs[2022] UKFTT 443 (TC) · 2021 · cited 1 time
- MARK CAMPBELL v Revenue & Customs (CAPITAL GAINS TAX - Whether dwelling houses were purchased as part of a trade or venture)[2022] UKFTT 00046 (TC) · 2021 · cited 1 time
- David Stuart Wesley & Anor v The Commissioners for HMRC[2023] UKFTT 1041 (TC) · 2021 · cited 1 time
- LMD Trading Ltd v Revenue & Customs (ANTI DUMPING DUTY — Aluminium Road Wheels)[2021] UKFTT 102 (TC) · 2021
- Harrison v Revenue and Customs (VAT - penalties for failure to notify understated assessment)[2021] UKFTT 111 (TC) · 2021
- Jayfex Ltd v Revenue and Customs (application for reinstatement of appeal following striking out for breach of an unless direction)[2021] UKFTT 112 (TC) · 2021
- France v Revenue and Customs (INCOME TAX - penalties - late filing)[2021] UKFTT 113 (TC) · 2021
- MAS Fabrics Hong Kong Ltd v Revenue and Customs (Stamp Duty Land Tax - property bought by international company)[2021] UKFTT 116 (TC) · 2021
- Cuthbertson v Revenue and Customs (INCOME TAX - late filing penalties)[2021] UKFTT 117 (TC) · 2021
- Stone And Chrome.com Ltd v Revenue and Customs (PROCEDURE - application for permission to appeal out of time)[2021] UKFTT 118 (TC) · 2021
- Regency Site Personnel Ltd v Revenue and Customs (LATE APPEAL - Martland considered)[2021] UKFTT 128 (TC) · 2021
- Roger Preston Group Ltd v Revenue and Customs (COSTS - Complex category case)[2021] UKFTT 132 (TC) · 2021
- Jota Jota Alimentos Global SL v Revenue and Customs Commissioners (VAT - EU refund claim)[2021] UKFTT 14 (TC) · 2021
- Soapbox Communications Ltd v Revenue and Customs (Validity of notice of enquiry sent to Appellant c/o occupant of the registered office)[2021] UKFTT 148 (TC) · 2021
- Gearslutz.com Ltd & Anor v Revenue and Customs (Application for Closure Notices)[2021] UKFTT 150 (TC) · 2021
- Barclays Services Ltd & Anor v Revenue and Customs (Application for a stay pending resolution of preliminary issues in another case by Upper Tribunal)[2021] UKFTT 151 (TC) · 2021
- Choudhrie v Revenue and Customs (application by appellant to notify an appeal late)[2021] UKFTT 152 (TC) · 2021
- Rodriguez-Issa v Revenue and Customs (Inaccuracy penalty)[2021] UKFTT 154 (TC) · 2021
- WT Banks & Co (Farming) Ltd v Revenue and Customs (Corporation Tax)[2021] UKFTT 155 (TC) · 2021
- Scoggins v Revenue and Customs (Income Tax - Discovery Assessments)[2021] UKFTT 159 (TC) · 2021
- West Burton Property Ltd v Revenue and Customs (CORPORATION TAX - deferred revenue expenditure)[2021] UKFTT 160 (TC) · 2021
- Avramov v Revenue and Customs (EXCISE DUTIES - import of 14,800 cigarettes from Bulgaria)[2021] UKFTT 161 (TC) · 2021
- The Door Specialist Ltd v Revenue and Customs (VAT - Assessments for overpaid input tax reclaims)[2021] UKFTT 163 (TC) · 2021
- Clarke v Revenue and Customs (Meaning of 'deliberate' considered)[2021] UKFTT 164 (TC) · 2021
- Blaenau Bach Farm v Revenue and Customs (VAT - denial of input tax credit)[2021] UKFTT 165 (TC) · 2021
- CMJ (Aberdeen) Ltd v Revenue & Customs (VAT - supply of construction services on the construction of a dwelling)[2021] UKFTT 190 (TC) · 2021
- Black Cabs Services Ltd v Revenue & Customs (VAT error correction claim)[2021] UKFTT 191 (TC) · 2021
- Hayman Group Ltd v Revenue & Customs (Export of vodka under suspension - consignment never arrived at destination)[2021] UKFTT 195 (TC) · 2021
- Newman v Revenue & Customs (VAT - option to tax)[2021] UKFTT 197 (TC) · 2021
- v Revenue & Customs ()[2021] UKFTT 198 (TC) · 2021
- Newell v Revenue & Customs (VAT - Appellant makes)[2021] UKFTT 199 (TC) · 2021
- BJ Trading Ltd v Revenue & Customs (VAT: whether HMRC exercised discretion)[2021] UKFTT 200 (TC) · 2021
- Acar (t/a Fez Mangal) & Anor v Revenue & Customs (VALUE ADDED TAX - whether sales under-declared)[2021] UKFTT 203 (TC) · 2021
- Malcolm v Revenue & Customs (INCOME TAX - adjustments to self-assessment - discovery assessment)[2021] UKFTT 207 (TC) · 2021
- Upadrasta v Revenue & Customs (INCOME Tax - Discovery assessment)[2021] UKFTT 213 (TC) · 2021
- Allan v Revenue And Customs (INCOME TAX - fixed penalty for failure to file)[2021] UKFTT 216 (TC) · 2021
- Batili v Revenue And Customs (INCOME TAX - penalties for late payment)[2021] UKFTT 217 (TC) · 2021
- Dollar Financial UK Ltd v Revenue And Customs (PROCEDURE - Application for a stay of one issue in an appeal)[2021] UKFTT 218 (TC) · 2021
- Poll v Revenue And Customs (INCOME TAX - Trading Losses - Sideways loss relief)[2021] UKFTT 223 (TC) · 2021
- Thomas v Revenue And Customs (Application to Strike Out)[2021] UKFTT 224 (TC) · 2021
- Lochurst LLP v Revenue And Customs (INCOME TAX - amendments required to partnership return following determination)[2021] UKFTT 231 (TC) · 2021
- McAllister v Revenue And Customs (INCOME TAX - employee contractually entitled to ICT allowance)[2021] UKFTT 232 (TC) · 2021
- FMC (Fabrics Maintenance Contractors) Ltd v Revenue And Customs (VALUE ADDED TAX - Notice of requirement to provide security)[2021] UKFTT 233 (TC) · 2021
- Stinson (t/a Stinson Transport) v Revenue And Customs (EXCISE DUTY - Hydrocarbon Oils Duties Act 1979 s 13)[2021] UKFTT 234 (TC) · 2021
- Ash Signs & Engraving Ltd v Revenue And Customs (VALUE ADDED TAX - default surcharge)[2021] UKFTT 235 (TC) · 2021
- Giuliani v Revenue And Customs (INCOME TAX - PAYE - application of the Income Tax (PAYE) Regulations 2003 - delivery of P45 / P46 to new employer)[2021] UKFTT 239 (TC) · 2021
- Long and another v Revenue and Customs (~)[2021] UKFTT 24 (TC) · 2021
- Said Issad v Revenue & Customs (INCOME TAX - High Income Benefit Charge - penalty assessment)[2021] UKFTT 250 (TC) · 2021
- Ladson Preston Ltd AKA Developments Greenview Ltd v Revenue & Customs (STAMP DUTY LAND TAX- Multiple Dwellings Reliefr)[2021] UKFTT 251 (TC) · 2021
- Alan Loughrey v Revenue & Customs (INCOME TAX - discovery assessment - was tax return completed carelessly)[2021] UKFTT 252 (TC) · 2021
- JRO Griffiths Ltd v Revenue & Customs (capital allowances - whether warehouse to store potatoes for crisp manufacture is plant)[2021] UKFTT 257 (TC) · 2021
- Gabriel Christopher v Revenue & Customs (EXCISE DUTY - tobacco products seized)[2021] UKFTT 258 (TC) · 2021
- Bateson v Revenue and Customs (INCOME TAX - ENHANCED PENSION PROTECTION)[2021] UKFTT 26 (TC) · 2021
- John Codona's Pleasure Fairs Ltd v Revenue & Customs (PROCEDURE - application for permission to make a late appeal)[2021] UKFTT 262 (TC) · 2021
- Laurence Supplies (Leather Goods) Ltd v Revenue & Customs (APPLICTION - rule 8 debarring of HMRC)[2021] UKFTT 264 (TC) · 2021
- Wilhunter (UK) Ltd v Revenue & Customs (Corporation Tax - oil contractor activities)[2021] UKFTT 265 (TC) · 2021
- Infinity Business Systems Ltd v Revenue & Customs (PROCEDURE : Other)[2021] UKFTT 267 (TC) · 2021
- Jonathan Gough v Revenue & Customs (INCOME TAX - Pensions saving lifetime allowance)[2021] UKFTT 273 (TC) · 2021
- Pressure Vessel Services Ltd v Revenue & Customs (EXCISE DUTY - Appeal against assessment - purchasing duty-free LPG)[2021] UKFTT 274 (TC) · 2021
- Timothy Lock v Revenue & Customs (VAT - Input tax - disallowed - best judgement assessments)[2021] UKFTT 277 (TC) · 2021
- Everyday Wholesale Ltd v Revenue and Customs (application for direction that HMRC answer 15 questions - whether "mirror" of Fairford Directions)[2021] UKFTT 28 (TC) · 2021
- Rahman v Revenue and Customs (INCOME TAX - penalties for late payment)[2021] UKFTT 32 (TC) · 2021
- Woodford Golf Club v Revenue & Customs (VALUE ADDED TAX - 'Fleming' claim)[2021] UKFTT 333 (TC) · 2021
- Rada in Business Ltd v Revenue & Customs (VAT - Default Surcharges - Late payment)[2021] UKFTT 334 (TC) · 2021
- Paul Owen v Revenue & Customs (INCOME TAX - Appellant failed to meet deadline for filing tax return)[2021] UKFTT 335 (TC) · 2021
- Tobias Nutt v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge)[2021] UKFTT 336 (TC) · 2021
- Jamie Hodgson v Revenue & Customs (EXCISE AND CUSTOMS DUTY - importation of tobacco products)[2021] UKFTT 337 (TC) · 2021
- Edvinas Alisauskas v Revenue & Customs (appealed against Excise Duty Assessment)[2021] UKFTT 341 (TC) · 2021
- Lucyna Bosak T/A FHU Tramp The Director of Border Revenue (EXCISE DUTY - RESTORATION OF VEHICLE)[2021] UKFTT 342 (TC) · 2021
- Andrew Ellis and Jane Bromley v Revenue & Customs (VAT: DIY New Build Claim for repayment of VAT on goods)[2021] UKFTT 343 (TC) · 2021
- Minstrell Recruitment Ltd v Revenue & Customs (Income tax: Appeal against decision to withdraw Gross Payment Status)[2021] UKFTT 344 (TC) · 2021
- Juliet Vandi v Revenue & Customs (INCOME TAX - application for permission to make a late appeal)[2021] UKFTT 347 (TC) · 2021
- Grazer Learning Ltd v Revenue & Customs (CORPORATION TAX - claim for research and development tax credit)[2021] UKFTT 348 (TC) · 2021
- Keith Puttock v Revenue & Customs (INCOME TAX - self assessment - late filing penalties)[2021] UKFTT 349 (TC) · 2021
- Silver Sea Properties (Leamington Spa) SARL v Revenue And Customs (VAT - Opco/Propco structure - lease of "turnkey" care home)[2021] UKFTT 350 (TC) · 2021
- Roger Crippin v Revenue & Customs (Capital Gains Tax - Property in Scotland)[2021] UKFTT 351 (TC) · 2021
- Ravindra v The National Crime Agency (Income Tax - application for permission to make a late appeal)[2021] UKFTT 352 (TC) · 2021
- Anderson v Revenue & Customs (INCOME TAX - high income child benefit charge)[2021] UKFTT 356 (TC) · 2021
- Thomas v Revenue & Customs (PROCEDURE : Schedule 36 FA 2008 Information Notice)[2021] UKFTT 357 (TC) · 2021
- Ali v Revenue & Customs (VAT - personal liability notice)[2021] UKFTT 358 (TC) · 2021
- Europcar Group UK Ltd & Anor v Revenue & Customs (CORPORATION TAX - claims for cross border group relief )[2021] UKFTT 359 (TC) · 2021
- Kunjur v Revenue & Customs (Employment income, whether expenditure on accommodation)[2021] UKFTT 362 (TC) · 2021
- Talati v Revenue & Customs (PROCEDURE - personal liability notices)[2021] UKFTT 363 (TC) · 2021
- Ibnahaten v Revenue and Customs (INCOME TAX - penalty for failure to make returns)[2021] UKFTT 40 (TC) · 2021
- REVEREND JANE TAYLOR (t/a ASMILL HOUSE RETREATS) v Revenue & Customs (VAT - exemption - provision of spiritual welfare services as part of a retreat)[2021] UKFTT 405 (TC) · 2021
- SWIECKI v Revenue & Customs (EXCISE DUTY and PENALTY - tobacco products seized)[2021] UKFTT 407 (TC) · 2021
- PITTNER v Revenue & Customs (INCOME TAX - HIGH INCOME CHILD BENEFIT CHARGE (HICBC))[2021] UKFTT 410 (TC) · 2021
- Iqbal v Revenue and Customs (permission to make a late appeal)[2021] UKFTT 42 (TC) · 2021
- Cowdenbeath Taxi Services Ltd v Revenue and Customs Commissioner (appeal against the decision)[2021] UKFTT 43 (TC) · 2021
- Savage v Revenue & Customs (Income tax - fixed penalties for late filing of self-assessment return)[2021] UKFTT 439 (TC) · 2021
- ELBROOK (CASH AND CARRY) LIMITED v Revenue & Customs (Procedure – Application to bring forward date of hearing)[2021] UKFTT 442 (TC) · 2021
- RICHARD STUART GEORGE v Revenue & Customs (VAT - Personal Liability Notice following MTIC assessment)[2021] UKFTT 444 (TC) · 2021
- Portview Fit-out Limited v Revenue & Customs (Inaccuracy penalty - whether HMRC proved that any inaccuracy due to Appellant's deliberate or careless behaviour)[2021] UKFTT 447 (TC) · 2021
- TURQUOISE 2 LIMITED v Revenue & Customs (VALUE ADDED TAX - input tax deductibility - restriction of right to deduct under principles in Kittel)[2021] UKFTT 450 (TC) · 2021
- MR GHULAM NABI AMINI v Revenue & Customs (Penalties - Imports of cigarettes - civil evasion penalties)[2021] UKFTT 452 (TC) · 2021
- CHRISTOPHER THOMSON v Revenue & Customs (Entrepreneurs relief - disposal of partnership property - extended transfer of partnership to new partners)[2021] UKFTT 453 (TC) · 2021
- MCLAUGHLIN T/A BLUE DEVIL LOFTS v Revenue & Customs (EXCISE DUTY and PENALTY - rebated fuel in road vehicles)[2021] UKFTT 455 (TC) · 2021
- BES COMMERCIAL ELECTRICITY LTD v Revenue & Customs (CORPORATION TAX - McNight considered - whether a penalty)[2021] UKFTT 456 (TC) · 2021
- JOHN DENTON v Revenue & Customs (VAT - personal export scheme - appeal for retrospective use)[2021] UKFTT 457 (TC) · 2021
- TR, SP AND SR ROGERS v Revenue & Customs (Income tax - legal expenses - whether or not incurred wholly and exclusively for the purposes of the trade)[2021] UKFTT 458 (TC) · 2021
- CHRISTINE BRADLEY v Revenue & Customs (NICS - whether class 3 contributions made were precluded)[2021] UKFTT 460 (TC) · 2021
- DOROTHY JOHNSON v Revenue & Customs (PAYE and NIC - NHS Widening Access Training Scheme ('WATS'))[2021] UKFTT 462 (TC) · 2021
- DAVID SIDOR v Revenue & Customs (PEXCISE DUTIES - seizure of speedboat carrying approx 80,000 smuggled cigarettes)[2021] UKFTT 463 (TC) · 2021
- Revenue & Customs v Cornhill P W Ltd (INCOME TAX/CORPORATION TAX - Application by HMRC for information)[2021] UKFTT 48 (TC) · 2021
- Hayden v Revenue & Customs (High Income Child Benefit Charge, reasonable excuse for failure to file return)[2021] UKFTT 51 (TC) · 2021
- Step By Step (Northern Ireland) Ltd v Revenue & Customs (VAT - HMRC refusal of application to cancel VAT registration)[2021] UKFTT 52 (TC) · 2021
- Charlton Chauffeur Drive Ltd v Revenue & Customs (CORPORATION TAX - settlement agreement in litigation)[2021] UKFTT 56 (TC) · 2021
- Tuner v Revenue & Customs (Married Women's Non-Payment Election and Married Women's Reduced Rate Election in respect of National Insurance)[2021] UKFTT 60 (TC) · 2021
- Sheth v Revenue & Customs (Application to notify an appeal out of time)[2021] UKFTT 62 (TC) · 2021
- Acosta v Revenue & Customs (Income tax - Schedule 36 information notice)[2021] UKFTT 64 (TC) · 2021
- Cummine v Revenue & Customs (application for permission for late notification of appeal - reliance on advisers)[2021] UKFTT 67 (TC) · 2021
- R K Fuels Ltd v Revenue & Customs (VAT - grant of rights over land)[2021] UKFTT 68 (TC) · 2021
- Nedjai v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge)[2021] UKFTT 73 (TC) · 2021
- Leicester City Council v Revenue & Customs (repay certain amounts)[2021] UKFTT 75 (TC) · 2021
- Bertelsen v Revenue & Customs (STAMP DUTY LAND TAX)[2021] UKFTT 76 (TC) · 2021
- He v Revenue & Customs (Late Appeal)[2021] UKFTT 77 (TC) · 2021
- Kat-Twelve Spolka Z O.O v Revenue & Customs (EXCISE - seizure of vehicle)[2021] UKFTT 78 (TC) · 2021
- Kaur v Revenue & Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of 8kg hand rolling tobacco)[2021] UKFTT 8 (TC) · 2021
- Duncan v Revenue & Customs (INCOME TAX - carried forward property business losses)[2021] UKFTT 81 (TC) · 2021
- IM Group Limited v Revenue & Customs (PROCEDURE - application to preclude HMRC from introducing additional arguments in statement of case)[2021] UKFTT 82 (TC) · 2021
- Oatein Limited v Revenue & Customs (VALUE ADDED TAX - procedure - application for decision to be set aside)[2021] UKFTT 86 (TC) · 2021
- Pacific Computers Limited v Revenue & Customs (VALUE ADDED TAX - preliminary issue - application for Tribunal to allow appeal summarily)[2021] UKFTT 88 (TC) · 2021
- Movieventures Limited v Revenue & Customs (VAT - striking out - whether transaction with a counterparty was a barter transaction)[2021] UKFTT 89 (TC) · 2021
- Brearley v Revenue & Customs (PENALTIES FOR LATE FILING AND LATE PAYMENT)[2021] UKFTT 90 (TC) · 2021
- Phillips v Revenue & Customs (NCOME TAX and NICs - decision that Appellant self-employed during period of engagement )[2021] UKFTT 91 (TC) · 2021
- Hussain v Revenue & Customs (PROCEDURE - application to admit late documentary and witness evidence)[2021] UKFTT 92 (TC) · 2021
- Endeavour Strategic Developments LLP v Revenue & Customs (VAT - denial of input tax)[2021] UKFTT 93 (TC) · 2021
- Cochrane v Revenue & Customs (PROCEDURE - strike out application)[2021] UKFTT 95 (TC) · 2021
- Push Energy Limited v Revenue & Customs (PROCEDURE - application to require European Commission to disclose a document)[2021] UKFTT 97 (TC) · 2021
- Iginla v Revenue & Customs (CAPITAL GAINS TAX - whether under assessment)[2021] UKFTT 98 (TC) · 2021
- Worldpay (UK) Limited v The Commissioners for HMRC[2022] UKFTT 162 (TC) · 2021
- David Christopher Wilby v The Commissioners for HMRC[2022] UKFTT 348 (TC) · 2021
- Wincanton Holdings Limited v The Commissioners for HMRC[2022] UKFTT 446 (TC) · 2021
- KAREN LANGLEY v Revenue & Customs (EXCISE DUTY and VAT - appellant purchased Chanel suitcases for $14,399 - value on importation declared as $500 - suitcases seized)[2022] UKFTT 83 (TC) · 2021