First-tier Tribunal (Tax Chamber) judgments from 2023

200 judgments from the First-tier Tribunal (Tax Chamber) in 2023, page 1 of 2.

Toby Hextall v The Commissioners for HMRC[2023] UKFTT 390 (TC) · 2023 · cited 15 times
Naila Hussain v The Commissioners for HMRC[2023] UKFTT 545 (TC) · 2023 · cited 10 times
James Faiers v The Commissioners for HMRC[2023] UKFTT 297 (TC) · 2023 · cited 9 times
Oral Healthcare Limited v The Commissioners for HMRC[2023] UKFTT 357 (TC) · 2023 · cited 8 times
Beigebell Limited (No 2) v The Commissioners for HMRC[2023] UKFTT 363 (TC) · 2023 · cited 8 times
Jeremy Coller v The Commissioners for HMRC[2023] UKFTT 212 (TC) · 2023 · cited 7 times
James Fera v The Commissioners for HMRC[2023] UKFTT 961 (TC) · 2023 · cited 7 times
Raystra Healthcare Limited v The Commissioners for HMRC[2023] UKFTT 496 (TC) · 2023 · cited 6 times
Sangeeta Modha v The Commissioners for HMRC[2023] UKFTT 783 (TC) · 2023 · cited 6 times
L-L-O Contracting Ltd Ors v The Commissioners for HMRC[2023] UKFTT 859 (TC) · 2023 · cited 6 times
Thomas Kozlowski v The Commissioners for HMRC[2023] UKFTT 711 (TC) · 2023 · cited 5 times
Delphi Derivatives Limited v The Commissioners for HMRC[2023] UKFTT 722 (TC) · 2023 · cited 5 times
Danielle Katie Sexton & Anor. v The Commissioners for HMRC[2023] UKFTT 73 (TC) · 2023 · cited 5 times
Alpha Republic Limited v The Commissioners for HMRC[2023] UKFTT 750 (TC) · 2023 · cited 5 times
Greenwich Contracts Limited v The Commissioners for HMRC[2023] UKFTT 874 (TC) · 2023 · cited 5 times
Robert Robson v The Commissioners for HMRC[2023] UKFTT 226 (TC) · 2023 · cited 4 times
Isle of Wight NHS Trust & Ors. v The Commissioners for HMRC[2023] UKFTT 23 (TC) · 2023 · cited 4 times
Hare Wines Limited v The Commissioners for HMRC[2023] UKFTT 25 (TC) · 2023 · cited 4 times
Suterwalla & Anor. v The Commissioners for HMRC[2023] UKFTT 450 (TC) · 2023 · cited 4 times
Henderson Acquisitions Ltd v The Commissioners for HMRC[2023] UKFTT 739 (TC) · 2023 · cited 4 times
The Executors of the Estate of Peter John Linington & Anor v The Commissioners for HMRC[2023] UKFTT 89 (TC) · 2023 · cited 4 times
Drinks and Food UK Limited v The Commissioners for HMRC[2023] UKFTT 979 (TC) · 2023 · cited 4 times
Bandstream Media and Corporate Communications Limited v The Commissioners for HMRC[2024] UKFTT 11 (TC) · 2023 · cited 4 times
Pulak Rakshit & Ors v The Commissioners for HMRC[2023] UKFTT 1044 (TC) · 2023 · cited 3 times
Brijesh Patel v The Commissioners for HMRC[2023] UKFTT 128 (TC) · 2023 · cited 3 times
Luca Delivery Limited v The Commissioners for HMRC[2023] UKFTT 278 (TC) · 2023 · cited 3 times
Simon England & Anor v The Commissioners for HMRC[2023] UKFTT 313 (TC) · 2023 · cited 3 times
Ashley Charles Trees v The Commissioners for HMRC[2023] UKFTT 339 (TC) · 2023 · cited 3 times
Dr Pradip Kumar Sheth v The Commissioners for HMRC[2023] UKFTT 368 (TC) · 2023 · cited 3 times
Zoe Shisha Events Limited v The Commissioners for HMTC[2023] UKFTT 398 (TC) · 2023 · cited 3 times
St Patrick’s International College Limited & Ors v The Commissioners for HMRC[2023] UKFTT 408 (TC) · 2023 · cited 3 times
Top-Notch Accountants Limited v The Commissioners for HMRC[2023] UKFTT 473 (TC) · 2023 · cited 3 times
Thomas James Niewiarowski v The Commissioners for HMRC[2023] UKFTT 649 (TC) · 2023 · cited 3 times
Espalier Ventures Property (Lansdowne Road) Ltd v The Commissioners for HMRC[2023] UKFTT 725 (TC) · 2023 · cited 3 times
Parker Hannifin (GB) Limited v The Commissioners for HMRC[2023] UKFTT 971 (TC) · 2023 · cited 3 times
Atholl House Productions Limited v The Commissioners for HMRC[2024] UKFTT 37 (TC) · 2023 · cited 3 times
Felicity Harber v The Commissioners for HMRC[2023] UKFTT 1007 (TC) · 2023 · cited 2 times
Fareham College v The Commissioners for HMRC[2023] UKFTT 214 (TC) · 2023 · cited 2 times
Muller UK & Ireland Group LLP & Ors v The Commissioners for HMRC[2023] UKFTT 221 (TC) · 2023 · cited 2 times
The Young Driver Training Limited v The Commissioners for HMRC [2023] UKFTT 271 (TC) · 2023 · cited 2 times
Thomas Merlin Ash v The Commissioners for HMRC[2023] UKFTT 272 (TC) · 2023 · cited 2 times
Mediability Limited v The Commissioners for HMRC[2023] UKFTT 315 (TC) · 2023 · cited 2 times
Amarjeet Mudan & Anor v The Commissioners for HMRC[2023] UKFTT 317 (TC) · 2023 · cited 2 times
Paul David Eveleigh v The Commissioners for HMRC[2023] UKFTT 356 (TC) · 2023 · cited 2 times
Tasca Tankers Limited v The Commissioners for HMRC[2023] UKFTT 372 (TC) · 2023 · cited 2 times
Marie Guerlain-Desai v The Commissioners for HMRC[2023] UKFTT 374 (TC) · 2023 · cited 2 times
Giles Ellis v The Commissioners for HMRC[2023] UKFTT 388 (TC) · 2023 · cited 2 times
Patrick Ashe v The Commissioners for HMRC[2023] UKFTT 538 (TC) · 2023 · cited 2 times
Meades v The Commissioners for HMRC[2023] UKFTT 544 (TC) · 2023 · cited 2 times
Illuminate Skin Clinics Ltd v The Commissioners for HMRC[2023] UKFTT 547 (TC) · 2023 · cited 2 times
M R Currell Limited v The Commissioners for HMRC [2023] UKFTT 613 (TC) · 2023 · cited 2 times
Ian Charles Strachan v The Commissioners for HMRC[2023] UKFTT 617 (TC) · 2023 · cited 2 times
The Executors of Leslie Vivienne Elborne & Ors v The Commissioners for HMRC[2023] UKFTT 626 (TC) · 2023 · cited 2 times
Epem Limited v The Commissioners for HMRC[2023] UKFTT 627 (TC) · 2023 · cited 2 times
Magic Carpets (Commercial) Limited v The Commissioners for HMRC[2023] UKFTT 700 (TC) · 2023 · cited 2 times
Gallagher's Windows, Doors & Conservatories Ltd v The Commissioners for HMRC[2023] UKFTT 706 (TC) · 2023 · cited 2 times
Little Lever Working Mens Club v The Commissioners for HMRC[2023] UKFTT 714 (TC) · 2023 · cited 2 times
Daniel Simmonite v The Commissioners for HMRC[2023] UKFTT 721 (TC) · 2023 · cited 2 times
Richard Warner v The Commissioners for HMRC[2023] UKFTT 751 (TC) · 2023 · cited 2 times
Claire Marie Walker v The Commissioners for HMRC[2023] UKFTT 865 (TC) · 2023 · cited 2 times
MyPay Limited v The Commissioners for HMRC[2023] UKFTT 890 (TC) · 2023 · cited 2 times
Jonathan Ralph v The Commissioners for HMRC[2023] UKFTT 901 (TC) · 2023 · cited 2 times
Kuldip Bachra v The Commissioners for HMRC[2023] UKFTT 91 (TC) · 2023 · cited 2 times
Learna Limited v The Commissioners for HMRC[2023] UKFTT 972 (TC) · 2023 · cited 2 times
Walkers Snack Foods Limited v The Commissioners for HMRC[2024] UKFTT 31 (TC) · 2023 · cited 2 times
PD & MJ Limited v The Commissioners for HMRC[2024] UKFTT 38 (TC) · 2023 · cited 2 times
Bolt Services UK Limited v The Commissioners for HMRC[2023] UKFTT 1043 (TC) · 2023 · cited 1 time
CBD Flower Shop Limited v The Commissioners for HMRC[2023] UKFTT 107 (TC) · 2023 · cited 1 time
DSV Air & Sea Limited v The Commissioners for HMRC[2023] UKFTT 129 (TC) · 2023 · cited 1 time
Refinitiv UK Holdings Limited & Anor. v The Commissioners for HMRC[2023] UKFTT 222 (TC) · 2023 · cited 1 time
Hoopla Animation Limited v The Commissioners for HMRC[2023] UKFTT 24 (TC) · 2023 · cited 1 time
Engim Cenkci v The Commissioners for HMRC[2023] UKFTT 270 (TC) · 2023 · cited 1 time
Asset House Piccadilly Limited v The Commissioners for HMRC[2023] UKFTT 279 (TC) · 2023 · cited 1 time
Nicholas Henderson v The Commissioners for HMRC[2023] UKFTT 281 (TC) · 2023 · cited 1 time
Mareel Limited v The Commissioners for HMRC[2023] UKFTT 283 (TC) · 2023 · cited 1 time
Karl Blake v The Commissioners for HMRC[2023] UKFTT 284 (TC) · 2023 · cited 1 time
Lalji Vekaria v The Commissioners for HMRC[2023] UKFTT 288 (TC) · 2023 · cited 1 time
Ocean Choice International Limited v The Commissioners for HMRC[2023] UKFTT 289 (TC) · 2023 · cited 1 time
Bharat Patel v The Commissioners for HMRC[2023] UKFTT 296 (TC) · 2023 · cited 1 time
Dalriada Trustees Limited (as Administrator of the Grosvenor Parade Pension Scheme & Ors) & Ors v The Commissioners for HMRC[2023] UKFTT 314 (TC) · 2023 · cited 1 time
James Charles Pride as trustee of the estate of the late Geraldine Jill Pride v The Commissioners for HMRC[2023] UKFTT 316 (TC) · 2023 · cited 1 time
B&M Retail Limited v The Commissioners for HMRC[2023] UKFTT 34 (TC) · 2023 · cited 1 time
Gary Lineker & Anor t/a Gary Lineker Media v The Commissioners for HMRC[2023] UKFTT 340 (TC) · 2023 · cited 1 time
Morgan Lloyd Trustees Limited & Ors v The Commissioners for HMRC[2023] UKFTT 355 (TC) · 2023 · cited 1 time
NWM Solutions Limited v The Commissioners for HMRC[2023] UKFTT 364 (TC) · 2023 · cited 1 time
Benjamin Simon Alan Cooke v The Commissioners for HMRC[2023] UKFTT 369 (TC) · 2023 · cited 1 time
Innate-Essence Limited v The Commissioners for HMRC[2023] UKFTT 371 (TC) · 2023 · cited 1 time
Thariq Mohammed v The Commissioners for HMRC[2023] UKFTT 375 (TC) · 2023 · cited 1 time
Asset House Piccadilly Limited v The Commissioners for HMRC[2023] UKFTT 385 (TC) · 2023 · cited 1 time
Mohammed Zaman v The Commissioners for HMRC[2023] UKFTT 404 (TC) · 2023 · cited 1 time
S & L Barnes Limited v The Commissioners for HMRC[2023] UKFTT 42 (TC) · 2023 · cited 1 time
P. R. B. Trading Limited v The Commissioners for HMRC[2023] UKFTT 421 (TC) · 2023 · cited 1 time
Robert Williams v The Commissioners for HMRC[2023] UKFTT 429 (TC) · 2023 · cited 1 time
GLO-BALL GROUP LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS[2023] UKFTT 435 (TC) · 2023 · cited 1 time
Swiss Centre Limited v The Commissioners for HMRC[2023] UKFTT 449 (TC) · 2023 · cited 1 time
Nicky Howard-Ravenspine v The Commissioners for HMRC[2023] UKFTT 471 (TC) · 2023 · cited 1 time
Foreign National v The Commissioners for HMRC[2023] UKFTT 475 (TC) · 2023 · cited 1 time
Hare Wines Limited v The Commissioners for HMRC[2023] UKFTT 536 (TC) · 2023 · cited 1 time
Waterloo Car Hire (a partnership) v The Commissioners for HMRC[2023] UKFTT 549 (TC) · 2023 · cited 1 time
Sentinel Fire and Security Systems Limited v The Commissioners for HMRC[2023] UKFTT 550 (TC) · 2023 · cited 1 time
Nicolas Burley v The Commissioners for HMRC[2023] UKFTT 59 (TC) · 2023 · cited 1 time
JP Trans URK BV v Director Border Revenue[2023] UKFTT 612 (TC) · 2023 · cited 1 time
Massala Exotic Limited v The Commissioners for HMRC[2023] UKFTT 621 (TC) · 2023 · cited 1 time
John Stenhouse v The Commissioners for HMRC[2023] UKFTT 635 (TC) · 2023 · cited 1 time
Ark Angel Ltd v The Commissioners for HMRC[2023] UKFTT 705 (TC) · 2023 · cited 1 time
Derrida Holdings Limited v The Commissioners for HMRC[2023] UKFTT 715 (TC) · 2023 · cited 1 time
Ifeoma Nwadei v The Commissioners for HMRC[2023] UKFTT 724 (TC) · 2023 · cited 1 time
Landmaster Investment Limited & Anor v The Commissioners for HMRC[2023] UKFTT 736 (TC) · 2023 · cited 1 time
Peter Hemingway v The Commissioners for HMRC[2023] UKFTT 749 (TC) · 2023 · cited 1 time
Richard Chattaway v The Commissioners for HMRC[2023] UKFTT 752 (TC) · 2023 · cited 1 time
Hive Umbrella Limited v The Commissioners for HMRC[2023] UKFTT 753 (TC) · 2023 · cited 1 time
People Services Solution Ltd v The Commissioners for HMRC[2023] UKFTT 786 (TC) · 2023 · cited 1 time
Pavan Trading Limited v The Commissioners for HMRC[2023] UKFTT 79 (TC) · 2023 · cited 1 time
Tajinder Singh Pawar v The Commissioners for HMRC[2023] UKFTT 81 (TC) · 2023 · cited 1 time
Graham Chisnall & Ors v The Commissioners for HMRC[2023] UKFTT 857 (TC) · 2023 · cited 1 time
Craig Kay v The Commissioners for HMRC[2023] UKFTT 861 (TC) · 2023 · cited 1 time
United Biscuits (UK) Ltd v The Commissioners for HMRC[2023] UKFTT 864 (TC) · 2023 · cited 1 time
Caleb Brandon Halstead v The Commissioners for HMRC[2023] UKFTT 871 (TC) · 2023 · cited 1 time
Fatima Jewellers Limited v The Commissioners for HMRC[2023] UKFTT 889 (TC) · 2023 · cited 1 time
Pirmal Healthcare UK Limited v The Commissioners for HMRC[2023] UKFTT 891 (TC) · 2023 · cited 1 time
Aleksander Vinni v The Commissioners for HMRC[2023] UKFTT 911 (TC) · 2023 · cited 1 time
Mark Alan Smith v The Commissioners for HMRC[2023] UKFTT 912 (TC) · 2023 · cited 1 time
Newport City Council v Welsh Revenue Authority & Anor[2023] UKFTT 914 (TC) · 2023 · cited 1 time
EF Brosch & Ors v The Commissioner for HMRC[2023] UKFTT 945 (TC) · 2023 · cited 1 time
Gary Ives v The Commissioners for HMRC[2023] UKFTT 968 (TC) · 2023 · cited 1 time
Gap Group Limited v The Commissioners for HMRC[2023] UKFTT 970 (TC) · 2023 · cited 1 time
Charles Collier & Anor v The Commissioners for HMRC[2023] UKFTT 993 (TC) · 2023 · cited 1 time
Neil Wills v The Commissioners for HMRC [2024] UKFTT 12 (TC) · 2023 · cited 1 time
Paul Tomas v The Commissioners for HMRC[2024] UKFTT 15 (TC) · 2023 · cited 1 time
Aesthetic-Doctor.Com Ltd v The Commissioners for HMRC[2024] UKFTT 48 (TC) · 2023 · cited 1 time
Diamond Bodycraft Ltd v The Commissioners for HMRC[2023] UKFTT 100 (TC) · 2023
Clive Green v The Commissioners for HMRC[2023] UKFTT 1006 (TC) · 2023
Hussain Ali Omar v The Commissioners for HMRC[2023] UKFTT 101 (TC) · 2023
MW High Tech Projects UK Limited v The Commissioners for HMRC[2023] UKFTT 1040 (TC) · 2023
Realreed Limited v The Commissioners for HMRC[2023] UKFTT 1042 (TC) · 2023
Onuchika Eleonu v The Commissioners for HMRC[2023] UKFTT 109 (TC) · 2023
Godavari Consultancy Services Ltd v The Commissioners for HMRC[2023] UKFTT 120 (TC) · 2023
Omolade Netufo v The Commissioners for HMRC[2023] UKFTT 121 (TC) · 2023
Paradise Wildlife Park Limited v The Commissioners for HMRC[2023] UKFTT 122 (TC) · 2023
DHL Air Limited v The Commissioners for HMRC[2023] UKFTT 123 (TC) · 2023
Dr Syed Akhlaq Rizvi v The Commissioners for HMRC[2023] UKFTT 124 (TC) · 2023
Jonathan Hitchins & Ors. v The Commissioners for HMRC[2023] UKFTT 127 (TC) · 2023
Olu Olufote v The Commissioners for HMRC[2023] UKFTT 130 (TC) · 2023
Wired Orthodontics Limited & Ors v The Commissioners for HMRC[2023] UKFTT 17 (TC) · 2023
Rashpal Singh Jabble v The Commissioners for HMRC[2023] UKFTT 213 (TC) · 2023
Hillhead Limited v The Commissioners for HMRC[2023] UKFTT 215 (TC) · 2023
Phu Hung Limited v The Commissioners for HMRC[2023] UKFTT 224 (TC) · 2023
Golden Grove Trust v The Commissioners for HMRC[2023] UKFTT 27 (TC) · 2023
Allegion (UK) Limited v The Commissioners for HMRC[2023] UKFTT 273 (TC) · 2023
Natco Foods Limited v The Commissioners for HMRC[2023] UKFTT 274 (TC) · 2023
Teresa McGowan v The Commissioners for HMRC[2023] UKFTT 28 (TC) · 2023
Lorraine Hayes v The Welsh Revenue Authority[2023] UKFTT 280 (TC) · 2023
Universal Flooring (Contractors) Limited & Anor. v The Commissioners for HMRC[2023] UKFTT 282 (TC) · 2023
Edward Phelan v The Commissioners for HMRC[2023] UKFTT 29 (TC) · 2023
James O’Neil & Ors v v The Commissioners for HMRC[2023] UKFTT 290 (TC) · 2023
Prisma Recruitment Limited v The Commissioners for HMRC[2023] UKFTT 291 (TC) · 2023
Putney Power Limited & Ors v The Commissioners for HMRC[2023] UKFTT 292 (TC) · 2023
Christopher Byrne v The Commissioners for HMRC[2023] UKFTT 293 (TC) · 2023
Darryn Lyons v The Commissioners for HMRC[2023] UKFTT 294 (TC) · 2023
Rizwan Butt v The Commissioners for HMRC[2023] UKFTT 295 (TC) · 2023
ATN Marketing Limited v The Commissioners for HMRC[2023] UKFTT 30 (TC) · 2023
Nikola Polakova v The Commissioners for HMRC[2023] UKFTT 31 (TC) · 2023
Jonathan Manguiat v The Commissioners for HMRC[2023] UKFTT 312 (TC) · 2023
Nicholas John Hall & Anor (as Trustees of the Carolina Raboni Estate) v The Commissioners for HMRC[2023] UKFTT 32 (TC) · 2023
Paul Joseph Bryan t/a Bryan & Co Solicitors v The Commissioners for HMRC[2023] UKFTT 33 (TC) · 2023
Vanrooyen (Elite Prestige Supercars) Limited v The Commissioners for HMRC[2023] UKFTT 338 (TC) · 2023
Mark Northwood v The Commissioners for HMRC[2023] UKFTT 351 (TC) · 2023
John Buckingham v The Commissioners for HMRC[2023] UKFTT 358 (TC) · 2023
Rolldeen Estates Limited v The Commissioners for HMRC[2023] UKFTT 359 (TC) · 2023
James Scott v The Commissioners for HMRC[2023] UKFTT 360 (TC) · 2023
Liban Awdon v The Commissioners for HMRC[2023] UKFTT 361 (TC) · 2023
Mohammad Azharul Islam Sikder v The Commissioners for HMRC[2023] UKFTT 362 (TC) · 2023
Oladipupo Abijola Fagbewesa v The Commissioners for HMRC[2023] UKFTT 367 (TC) · 2023
Cranham Sports LLP v The Commissioners for HMRC[2023] UKFTT 373 (TC) · 2023
Sports Invest UK Limited v The Commissioners for HMRC[2023] UKFTT 376 (TC) · 2023
Ante Mikalic v The Director of Border Force[2023] UKFTT 377 (TC) · 2023
David Beales v The Commissioners for HMRC[2023] UKFTT 386 (TC) · 2023
Steven James Mort v The Commissioners for HMRC[2023] UKFTT 387 (TC) · 2023
Yorkshire Agricultural Society v The Commissioners for HMRC[2023] UKFTT 389 (TC) · 2023
Louis Daniel Moore v The Commissioners for HMRC[2023] UKFTT 399 (TC) · 2023
Maqsood Hussain t/a Nisa Local v The Commissioners for HMRC[2023] UKFTT 40 (TC) · 2023
Elbrook (Cash & Carry) Limited v The Commissioners for HMRC[2023] UKFTT 403 (TC) · 2023
PPX Metal Management Ltd v The Commissioners for HMRC[2023] UKFTT 405 (TC) · 2023
ABA Motors Limited v The Commissioners for HMRC[2023] UKFTT 406 (TC) · 2023
Edward Lam Shang Leen v The Commissioners for HMRC[2023] UKFTT 407 (TC) · 2023
Uflex Europe Limited v The Commissioners for HMRC[2023] UKFTT 409 (TC) · 2023
City Plant Ltd v Commissioners for HMRC[2023] UKFTT 414 (TC) · 2023
Andrzej Niec v Commissioners for HMRC[2023] UKFTT 415 (TC) · 2023
Grzegorz Szczepaniak v Director of Border Revenue[2023] UKFTT 416 (TC) · 2023
Dr Harry Nduka v The Commissioners for HMRC[2023] UKFTT 420 (TC) · 2023
Singh & Kainth t/a Western News v The Commissioners for HMRC[2023] UKFTT 43 (TC) · 2023
Vijayasarathi Baskararajulu v The Commissioners for HMRC[2023] UKFTT 430 (TC) · 2023
Philip Leslie Jinks v The Commissioners for HMRC[2023] UKFTT 431 (TC) · 2023
Ince Gordon Dadds LLP v The Commissioners for HMRC[2023] UKFTT 44 (TC) · 2023
NWM Solutions Limited v The Commissioners for HMRC[2023] UKFTT 448 (TC) · 2023
Reliable Shipping Limited v The Commissioners for HMRC[2023] UKFTT 45 (TC) · 2023
David Hamill v The Commissioners for HMRC[2023] UKFTT 451 (TC) · 2023
Coonley Trading Limited & Anor v The Commissioners for HMRC[2023] UKFTT 452 (TC) · 2023
Hughes Property Partners Limited v The Commissioners for HMRC[2023] UKFTT 453 (TC) · 2023
WWM Rose & Sons Ltd v The Commissioners for HMRC[2023] UKFTT 470 (TC) · 2023