First-tier Tribunal (Tax Chamber) judgments from 2022

200 judgments from the First-tier Tribunal (Tax Chamber) in 2022, page 1 of 2.

Mark Goodall v The Commissioners for HMRC[2023] UKFTT 18 (TC) · 2022 · cited 12 times
Carlick Contract Furniture Limited v The Commissioners for HMRC[2022] UKFTT 220 (TC) · 2022 · cited 11 times
David Hackmey v The Commissioners for HMRC[2022] UKFTT 160 (TC) · 2022 · cited 9 times
Alex Dower & Anor v The Commissioners for HMRC[2022] UKFTT 170 (TC) · 2022 · cited 8 times
Cry Me A River Limited v The Commissioners for HMRC[2022] UKFTT 182 (TC) · 2022 · cited 7 times
Exchequer Solutions Limited v The Commissioners for HMRC[2022] UKFTT 181 (TC) · 2022 · cited 6 times
Andrew Nuttall v The Commissioners for HMRC[2022] UKFTT 192 (TC) · 2022 · cited 6 times
Peter Woodstock Harris v The Commissioners for HMRC[2022] UKFTT 447 (TC) · 2022 · cited 6 times
The Commissioners for HMRC v Smartpay Limited (incorporated in the UK) & Anor[2022] UKFTT 146 (TC) · 2022 · cited 5 times
Inferno Films Limited v The Commissioners for HMRC[2022] UKFTT 141 (TC) · 2022 · cited 4 times
CIA Insurance Services Ltd v The Commissioners for HMRC[2022] UKFTT 144 (TC) · 2022 · cited 4 times
Sofology Limited & Anor v The Commissioners for HMRC[2022] UKFTT 153 (TC) · 2022 · cited 4 times
John Douglas Wardle v The Commissioners for HMRC[2022] UKFTT 158 (TC) · 2022 · cited 4 times
The Commissioners for HMRC v AML Tax (UK) Limited & Anor[2022] UKFTT 174 (TC) · 2022 · cited 4 times
Alan Parry Productions Limited v The Commissioners for HMRC[2022] UKFTT 194 (TC) · 2022 · cited 4 times
Matthew Jenner v The Commissioners for HMRC[2022] UKFTT 203 (TC) · 2022 · cited 4 times
SNM Pipelines Limited v The Commissioners for HMRC[2022] UKFTT 231 (TC) · 2022 · cited 4 times
Spectrum Community Health CIC v The Commissioners for HMRC[2022] UKFTT 237 (TC) · 2022 · cited 4 times
Sintra Global Inc & Anor v The Commissioners for HMRC[2022] UKFTT 365 (TC) · 2022 · cited 4 times
Samuel and Helen Moore t/a Moore Farms v The Commissioners for HMRC[2022] UKFTT 411 (TC) · 2022 · cited 4 times
CIDER OF SWEDEN LIMITED v Revenue & Customs (Procedure - application by a non-party for copies of pleadings at early stage in the proceedings, before any judicial consideration of the substantive issues)[2022] UKFTT 76 (TC) · 2022 · cited 4 times
David Andreae v The Commissioners for HMRC[2022] UKFTT 142 (TC) · 2022 · cited 3 times
JTI ACQUISITION COMPANY (2011) LIMITED Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)[2022] UKFTT 166 (TC) · 2022 · cited 3 times
One Call Insurance Services Limited v The Commissioners for HMRC[2022] UKFTT 184 (TC) · 2022 · cited 3 times
Bluecrest Capital Management (UK) LLP v The Commissioners for HMRC[2022] UKFTT 204 (TC) · 2022 · cited 3 times
K5K Limited v The Commissioners for HMRC[2022] UKFTT 217 (TC) · 2022 · cited 3 times
Joshua Peter Taylor v The Commissioners for HMRC [2022] UKFTT 304 (TC) · 2022 · cited 3 times
Charlene Hughes v The Commissioners for HMRC[2022] UKFTT 400 (TC) · 2022 · cited 3 times
York Burton Lane Club and Institute Limited & Ors v The Commissioners for HMRC[2022] UKFTT 406 (TC) · 2022 · cited 3 times
MPTL Limited v The Commissioners for HMRC[2022] UKFTT 472 (TC) · 2022 · cited 3 times
CONSTANTIN ROTARU v Revenue & Customs (Procedure - strike out application)[2022] UKFTT 80 (TC) · 2022 · cited 3 times
XEROX LIMITED v Revenue & Customs (Interest payments - customs duty)[2022] UKFTT 92 (TC) · 2022 · cited 3 times
Manipay Limited v The Commissioners for HMRC[2023] UKFTT 16 (TC) · 2022 · cited 3 times
A Taxpayer v The Commissioners for HMRC[2022] UKFTT 133 (TC) · 2022 · cited 2 times
Staysure.co.uk Limited v The Commissioners for HMRC[2022] UKFTT 134 (TC) · 2022 · cited 2 times
Ivan Wroe & Ors v The Commissioners for HMRC[2022] UKFTT 143 (TC) · 2022 · cited 2 times
The Tower One St George Wharf Limited v The Commissioners for HMRC[2022] UKFTT 154 (TC) · 2022 · cited 2 times
Neegum Sheth & Anor v The Commissioners for HMRC [2022] UKFTT 167 (TC) · 2022 · cited 2 times
Gerald Lee & Anor v The Commissioners for HMRC[2022] UKFTT 175 (TC) · 2022 · cited 2 times
Hare Wines Limited v The Commissioners for HMRC[2022] UKFTT 176 (TC) · 2022 · cited 2 times
Nicholas Close v The Commissioners for HMRC[2022] UKFTT 193 (TC) · 2022 · cited 2 times
Kevin John Pitt v The Commissioners for HMRC[2022] UKFTT 222 (TC) · 2022 · cited 2 times
Lynton Exports (Alsager) Limited v The Commissioners for HMRC[2022] UKFTT 224 (TC) · 2022 · cited 2 times
Burlington Loan Management DAC v The Commissioners for HMRC[2022] UKFTT 290 (TC) · 2022 · cited 2 times
Coconut Animated Island Limited v The Commissioners for HMRC[2022] UKFTT 303 (TC) · 2022 · cited 2 times
Hedge Fund Investment Management Limited v The Commissioners for HMRC[2022] UKFTT 340 (TC) · 2022 · cited 2 times
Innovative Bites Limited v The Commissioners for HMRC[2022] UKFTT 352 (TC) · 2022 · cited 2 times
Lucky Technology Limited v The Commissioners for HMRC [2022] UKFTT 366 (TC) · 2022 · cited 2 times
James Averdick & Anor. v The Commissioners for HMRC[2022] UKFTT 374 (TC) · 2022 · cited 2 times
Gap Group Limited v The Commissioners for HMRC[2022] UKFTT 397 (TC) · 2022 · cited 2 times
Elizabeth Green v The Commissioners for HMRC[2022] UKFTT 405 (TC) · 2022 · cited 2 times
Timothy Watts v The Commissioners for HMRC[2022] UKFTT 408 (TC) · 2022 · cited 2 times
Daniel Ridgway v The Commissioners for HMRC[2022] UKFTT 412 (TC) · 2022 · cited 2 times
CONTINENTAL CASH & CARRY LIMITED v Revenue & Customs (EXCISE DUTIES - Alcohol Wholesaler Registration Scheme)[2022] UKFTT 49 (TC) · 2022 · cited 2 times
SALLY JUDGES(AS REPRESENTATIVE FOR THE LATE R YOUNG) v Revenue & Customs (INCOME TAX - chargeable event gain)[2022] UKFTT 77 (TC) · 2022 · cited 2 times
ADRIAN BALL v Revenue & Customs (CUSTOMS DUTY AND IMPORT VAT - Transfer of Residency relief)[2022] UKFTT 85 (TC) · 2022 · cited 2 times
TalkTalk Telecom Limited v The Commissioners for HMRC[2023] UKFTT 12 (TC) · 2022 · cited 2 times
Fulfillment Logisitics UK Limited v The Commissioners for HMRC[2023] UKFTT 131 (TC) · 2022 · cited 2 times
HIPPODROME CASINO LIMITED v Revenue & Customs (VAT - Partial exemption - Recovery of residual input tax)[2022] UKFTT 110 (TC) · 2022 · cited 1 time
PAUL OWEN v Revenue & Customs (INCOME TAX - penalties for late filing and late payment of tax - appeal against penalties dismissed in full - costs against three HMRC officers - no)[2022] UKFTT 00121 (TC) · 2022 · cited 1 time
Whispering Smith Ltd v The Commissioners for HMRC[2022] UKFTT 165 (TC) · 2022 · cited 1 time
Haymarket Media Group Limited v The Commissioners for HMRC[2022] UKFTT 168 (TC) · 2022 · cited 1 time
Ignatius Tedesco v The Commissioners for HMRC[2022] UKFTT 171 (TC) · 2022 · cited 1 time
Elaine Curtis v The Commissioners for HMRC[2022] UKFTT 172 (TC) · 2022 · cited 1 time
Seamus Kavanagh v The Commissioners for HMRC[2022] UKFTT 173 (TC) · 2022 · cited 1 time
Beadnall Copley Limited v The Commissioners for HMRC[2022] UKFTT 183 (TC) · 2022 · cited 1 time
Nicholas Medhurst v The Commissioners for HMRC[2022] UKFTT 186 (TC) · 2022 · cited 1 time
Ernest Batten v The Commissioners for HMRC[2022] UKFTT 199 (TC) · 2022 · cited 1 time
William Aggrey v The Commissioners for HMRC[2022] UKFTT 200 (TC) · 2022 · cited 1 time
Hawksmoor Construction LTD v The Commissioners for HMRC[2022] UKFTT 209 (TC) · 2022 · cited 1 time
Martyn Arthur and v The Commissioners for HMRC[2022] UKFTT 216 (TC) · 2022 · cited 1 time
International (Plywood) Importers Ltd v The Commissioners for HMRC[2022] UKFTT 223 (TC) · 2022 · cited 1 time
SilverDoor Limited v The Commissioners for HMRC[2022] UKFTT 233 (TC) · 2022 · cited 1 time
Bobby Khan Enterprises Ltd & Ors v The Commissioners for HMRC[2022] UKFTT 236 (TC) · 2022 · cited 1 time
Philip Oag v The Commissioners for HMRC [2022] UKFTT 287 (TC) · 2022 · cited 1 time
The Magnet Partnership v The Commissioners for HMRC[2022] UKFTT 288 (TC) · 2022 · cited 1 time
E-zec Medical Transport Services Limited v The Commissioners for HMRC[2022] UKFTT 302 (TC) · 2022 · cited 1 time
Nottingham Forest Football Club Limited v The Commissioners for HMRC[2022] UKFTT 305 (TC) · 2022 · cited 1 time
Raj Sehgal & Anor. v The Commissioners for HMRC[2022] UKFTT 312 (TC) · 2022 · cited 1 time
Lucy Anne Watt v The Commissioners for HMRC[2022] UKFTT 329 (TC) · 2022 · cited 1 time
BMW Shipping Agents Limited v The Commissioners for HMRC[2022] UKFTT 335 (TC) · 2022 · cited 1 time
Intelligent Money Limited v The Commissioners for HMRC[2022] UKFTT 338 (TC) · 2022 · cited 1 time
Viktor Mlekanov v The Commissioners for HMRC[2022] UKFTT 357 (TC) · 2022 · cited 1 time
Cozy Pet Limited v The Commissioners for HMRC[2022] UKFTT 359 (TC) · 2022 · cited 1 time
C4C Investments Limited v The Commissioners for HMRC[2022] UKFTT 367 (TC) · 2022 · cited 1 time
Clive Kingdon & Ors v The Commissioners for HMRC[2022] UKFTT 407 (TC) · 2022 · cited 1 time
Marcus Jays & Anor v The Commissioners for HMRC [2022] UKFTT 420 (TC) · 2022 · cited 1 time
A v Commissioners for HMRC[2022] UKFTT 421 (TC) · 2022 · cited 1 time
Ashtons Legal (A Partnership) v The Commissioners for HMRC[2022] UKFTT 422 (TC) · 2022 · cited 1 time
Chrisovalandis Georgiou & Anor v The Commissioners for HMRC[2022] UKFTT 455 (TC) · 2022 · cited 1 time
ACAMAR PRODUCTIONS LLP v Revenue & Customs (CORPORATION TAX - claims for losses in two partnership tax returns of an LLP)[2022] UKFTT 74 (TC) · 2022 · cited 1 time
IPS UMBRELLA LIMITED v Revenue & Customs (Procedure - Application by appellant to amend grounds of appeal)[2022] UKFTT 00081 (TC) · 2022 · cited 1 time
Bicester Property Interiors Limited v The Commissioners for HMRC[2023] UKFTT 13 (TC) · 2022 · cited 1 time
Dermot McMeekin v The Commissioners for HMRC[2023] UKFTT 223 (TC) · 2022 · cited 1 time
Marisa Lincoln v The Commissioners for HMRC[2023] UKFTT 26 (TC) · 2022 · cited 1 time
The Squa.Re Limited v The Commissioners for HMRC[2023] UKFTT 51 (TC) · 2022 · cited 1 time
William Stockler v HMRC[2022] UKFTT 132 (TC) · 2022
Marcus and Marcus Limited v The Commissioners for HMRC[2022] UKFTT 145 (TC) · 2022
Intelligent Money Limited v The Commissioners for HMRC[2022] UKFTT 148 (TC) · 2022
Michael Breen v The Commissioners for HMRC[2022] UKFTT 155 (TC) · 2022
Timothy Johnson & Anor v TThe Commissioners for HMRC[2022] UKFTT 156 (TC) · 2022
Hodge and Deery Limited v The Commissioners for HMRC[2022] UKFTT 157 (TC) · 2022
Best On Convenience Store (A Firm) v The Commissioners for HMRC[2022] UKFTT 159 (TC) · 2022
Henry Rafferty v The Commissioners for HMRC[2022] UKFTT 161 (TC) · 2022
Adrian Corrigall v The Commissioners for HMRC[2022] UKFTT 163 (TC) · 2022
Jeremy Lowe v The Commissioners for HMRC[2022] UKFTT 164 (TC) · 2022
Maddison Firth & Anor t/a Church Farm v The Commissioners for HMRC[2022] UKFTT 169 (TC) · 2022
Errol Willy Salons Ltd v The Commissioners for HMRC[2022] UKFTT 17 (TC) · 2022
Mattioli Woods Plc (As scheme administrator for the Lanson SIPP & Ors) v The Commissioners for HMRC[2022] UKFTT 179 (TC) · 2022
Brac Saajan Exchange Ltd & Ors v The Commissioners for HMRC [2022] UKFTT 180 (TC) · 2022
David Russell v The Commissioners for HMRC[2022] UKFTT 185 (TC) · 2022
Amar Fraz v The Director of Border Revenue[2022] UKFTT 187 (TC) · 2022
Ruhal Islam v The Commissioners for HMRC[2022] UKFTT 188 (TC) · 2022
Nigel Victor Gradidge v The Commissioners for HMRC[2022] UKFTT 189 (TC) · 2022
Quayviews Limited v The Commissioners for HMRC[2022] UKFTT 190 (TC) · 2022
Jin Fu Chinese Takeaway Limited v The Commissioners for HMRC[2022] UKFTT 191 (TC) · 2022
London Clean Limited v The Commissioners for HMRC[2022] UKFTT 196 (TC) · 2022
Henry Annafi v The Commissioners for HMRC[2022] UKFTT 197 (TC) · 2022
Maron Plant Limited v The Commissioners for HMRC[2022] UKFTT 198 (TC) · 2022
Northchurch Homes Limited v The Commissioners for HMRC[2022] UKFTT 201 (TC) · 2022
Barbara De’roy Badejo v The Commissioners for HMRC[2022] UKFTT 202 (TC) · 2022
Quality Convenience Store Limited v The Commissioners for HMRC[2022] UKFTT 207 (TC) · 2022
David Howick v The Commissioners for HMRC[2022] UKFTT 208 (TC) · 2022
Paul Leightley v The Commissioners for HMRC[2022] UKFTT 210 (TC) · 2022
Bletchingley Church House Charity v The Commissioners for HMRC[2022] UKFTT 211 (TC) · 2022
Nicola McQueen & Anor v The Commissioners for HMRC[2022] UKFTT 212 (TC) · 2022
Altan Goksu v The Commissioners for HMRC[2022] UKFTT 213 (TC) · 2022
SC Properties Limited & Anor v The Commissioners for HMRC[2022] UKFTT 214 (TC) · 2022
Cork Bonded Warehouse Limited v The Commissioners for HMRC[2022] UKFTT 215 (TC) · 2022
Bruce Firth & Anor v The Commissioners for HMRC[2022] UKFTT 219 (TC) · 2022
Shivsagar Enterprises Ltd v The Commissioners for HMRC[2022] UKFTT 22 (TC) · 2022
The Towards Zero Foundation v The Commissioners for HMRC[2022] UKFTT 226 (TC) · 2022
Jonathan Mark Slade & Anor v The Commissioners for HMRC[2022] UKFTT 227 (TC) · 2022
Iraque Miah v The Commissioners for HMRC[2022] UKFTT 228 (TC) · 2022
Proctor & Gamble International Operations SA v The Commissioners for HMRC[2022] UKFTT 229 (TC) · 2022
Tej Lawati v The Commissioners for HMRC[2022] UKFTT 230 (TC) · 2022
Peppermint Foods Limited v The Commissioners for HMRC [2022] UKFTT 232 (TC) · 2022
Guardian Assurance Limited v The Commissioners for HMRC[2022] UKFTT 234 (TC) · 2022
Guy Boardman v The Commissioners for HMRC[2022] UKFTT 238 (TC) · 2022
London School of Accountancy and Management Limited v The Commissioners for HMRC[2022] UKFTT 239 (TC) · 2022
Owen Patrick Williams v The Commissioners for HMRC[2022] UKFTT 269 (TC) · 2022
Rosa Mohamed Birhan v The Commissioners for HMRC[2022] UKFTT 270 (TC) · 2022
Carl James v The Welsh Revenue Authority[2022] UKFTT 271 (TC) · 2022
Corach International Transport Ltd v Directors of Border Revenue[2022] UKFTT 272 (TC) · 2022
Leilani Mitchell & Anor v The Commissioners for HMRC[2022] UKFTT 273 (TC) · 2022
Graham Davis v The Commissioners for HMRC[2022] UKFTT 274 (TC) · 2022
Adspec Ltd & Anor v The Commissioners for HMRC[2022] UKFTT 285 (TC) · 2022
Matrix Rental Limited v The Commissioners for HMRC[2022] UKFTT 286 (TC) · 2022
Ernestina Marfo v The Commissioners for HMRC[2022] UKFTT 289 (TC) · 2022
Star Services Oxford Limited v The Commissioners for HMRC[2022] UKFTT 291 (TC) · 2022
Valyrian Bloodstock Limited v The Commissioners for HMRC[2022] UKFTT 306 (TC) · 2022
William Raymond Ruske v The Commissioners for HMRC[2022] UKFTT 310 (TC) · 2022
Ruhal Islam v The Commissioners for HMRC[2022] UKFTT 311 (TC) · 2022
Anthony Calcutt v The Commissioners for HMRC[2022] UKFTT 313 (TC) · 2022
GC Field & Son Ltd v The Commissioners for HMRC[2022] UKFTT 314 (TC) · 2022
Beadnall Copley Limited v The Commissioners for HMRC[2022] UKFTT 324 (TC) · 2022
Yummy Yummy Takeaway Limited & Anor. v The Commissioners for HMRC[2022] UKFTT 326 (TC) · 2022
Majid and Miah Properties v The Commissioners for HMRC[2022] UKFTT 327 (TC) · 2022
Emerchantpay Limited v The Commissioners for HMRC[2022] UKFTT 334 (TC) · 2022
Dominic Kiernander v The Commissioners for HMRC[2022] UKFTT 337 (TC) · 2022
Katarzyna Kondrat-Wilk v The Commissioners for HMRC[2022] UKFTT 342 (TC) · 2022
Marcin Daniel Cajdler v The Commissioners for HMRC[2022] UKFTT 343 (TC) · 2022
Sumangkaly Siva v The Commissioners for HMRC[2022] UKFTT 344 (TC) · 2022
T. PA Accountancy Services Limited v The Commissioners for HMRC[2022] UKFTT 345 (TC) · 2022
Olujinmi Laleye v The Commissioners For HMRC[2022] UKFTT 346 (TC) · 2022
R D Utilities Limited v The Commissioners for HMRC[2022] UKFTT 347 (TC) · 2022
Kilo Ltd v The Commissioners for HMRC[2022] UKFTT 351 (TC) · 2022
Fresh Consulting and Support Limited v The Commissioners for HMRC[2022] UKFTT 353 (TC) · 2022
Richard Buck v The Commissioners for HMRC[2022] UKFTT 354 (TC) · 2022
Alan and Diane McFarland v The Commissioners for HMRC[2022] UKFTT 355 (TC) · 2022
Kevin McCabe v The Commissioners for HMRC[2022] UKFTT 356 (TC) · 2022
White Feather Commercial Cleaning Limited v The Commissioners for HMRC & Anor[2022] UKFTT 358 (TC) · 2022
Bouncylagoon Limited and other Appellants in the VAT Umbrella Appeals v The Commissioners for HMRC[2022] UKFTT 361 (TC) · 2022
Robert Frederick Binfield & Anor v The Commissioners for HMRC[2022] UKFTT 364 (TC) · 2022
Irene Clariscia Gill v The Commissioners for HMRC[2022] UKFTT 368 (TC) · 2022
Mypay Limited v The Commissioners for HMRC[2022] UKFTT 371 (TC) · 2022
Betindex Limited (in liquidation) v The Commissioners for HMRC[2022] UKFTT 372 (TC) · 2022
Newpier Charity Limited v The Commissioners for HMRC[2022] UKFTT 373 (TC) · 2022
Mariusz Soda v The Commissioners for HMRC[2022] UKFTT 396 (TC) · 2022
Casa Di Vini Ltd v The Commissioners for HMRC[2022] UKFTT 398 (TC) · 2022
Rahul Manubhai Patel v The Commissioners for HMRC[2022] UKFTT 399 (TC) · 2022
Neal Futcher v The Commissioners for HMRC[2022] UKFTT 401 (TC) · 2022
Patrick Dowds v The Commissioners for HMRC[2022] UKFTT 402 (TC) · 2022
David Oakes v The Commissioners for HMRC[2022] UKFTT 413 (TC) · 2022
Aizio Associates Ltd & Ors v The Commissioners for HMRC[2022] UKFTT 414 (TC) · 2022
Professor David Barrett v The Commissioners for HMRC[2022] UKFTT 423 (TC) · 2022
Michael Olaboyeji Akinbami v The Commissioners for HMRC[2022] UKFTT 426 (TC) · 2022
Kattrak International Limited v The Commissioners for HMRC[2022] UKFTT 427 (TC) · 2022
David Oakes v The Commissioners for HMRC[2022] UKFTT 428 (TC) · 2022
Peter Gould v The Commissioners for HMRC[2022] UKFTT 431 (TC) · 2022
Apollinaire Ltd & Anor v The Commissioners for HMRC[2022] UKFTT 432 (TC) · 2022
Huilan Ge v Director of Border Revenue[2022] UKFTT 440 (TC) · 2022
Gek Siu Ng v The Commissioners for HMRC[2022] UKFTT 441 (TC) · 2022
Neoterick Uk Limited v The Commissioners for HMRC [2022] UKFTT 442 (TC) · 2022
Mateusz Ziomek v The Director of Border Revenue[2022] UKFTT 444 (TC) · 2022
S & B Distribution Limited v The Director of Border Revenue[2022] UKFTT 448 (TC) · 2022
The Commissioners for HMRC v Dark Blue Umbrella Limited[2022] UKFTT 453 (TC) · 2022
Philip Gutmanovich Ravicher v The Commissioners for HMRC[2022] UKFTT 454 (TC) · 2022
James Stuart Baillie v The Commissioners for HMRC[2022] UKFTT 456 (TC) · 2022
James Anderson v PriceWaterhouseCoopers & Anor[2022] UKFTT 457 (TC) · 2022