First-tier Tribunal (Tax Chamber) judgments from 2024

200 judgments from the First-tier Tribunal (Tax Chamber) in 2024, page 1 of 2.

Gary Withers v The Commissioners for HMRC[2022] UKFTT 433 (TC) · 2024 · cited 14 times
James Winfield v The Commissioners for HMRC[2024] UKFTT 734 (TC) · 2024 · cited 10 times
39 Fitzjohns Avenue Limited v The Commissioners for HMRC[2024] UKFTT 28 (TC) · 2024 · cited 9 times
Jessica Harjono & Anor v The Commissioners for HMRC[2024] UKFTT 228 (TC) · 2024 · cited 8 times
Queenscourt Limited v The Commissioners for HMRC[2024] UKFTT 460 (TC) · 2024 · cited 8 times
Wholesale Distribution Limited v The Commissioners for HMRC[2024] UKFTT 514 (TC) · 2024 · cited 8 times
Kent Couriers Limited v The Commissioners for HMRC[2024] UKFTT 145 (TC) · 2024 · cited 7 times
Align Technology Switzerland GmbH & Anor v The Commissioners for HMRC[2024] UKFTT 1100 (TC) · 2024 · cited 6 times
Go City Limited v The Commissioners for HMRC[2024] UKFTT 745 (TC) · 2024 · cited 6 times
Treasures of Brazil Limited v The Commissioners for HMRC[2024] UKFTT 929 (TC) · 2024 · cited 6 times
Flame Tree Publishing Limited v The Commissioners for HMRC[2024] UKFTT 349 (TC) · 2024 · cited 5 times
Charles Kendall Freight Limited v The Commissioners for HMRC[2024] UKFTT 492 (TC) · 2024 · cited 5 times
Bilfinger Salamis UK Limited v The Commissioners for HMRC[2024] UKFTT 736 (TC) · 2024 · cited 5 times
The Commissioners for HMRC v IPS Progression Limited[2024] UKFTT 136 (TC) · 2024 · cited 4 times
4Site Services London Limited & Ors v The Commissioners for HMRC[2024] UKFTT 143 (TC) · 2024 · cited 4 times
Paul Brown v The Commissioners for HMRC[2024] UKFTT 245 (TC) · 2024 · cited 4 times
Countrywide Partners Limited v The Commissioners for HMRC[2024] UKFTT 323 (TC) · 2024 · cited 4 times
Aramark Limited v The Commissioners for HMRC[2024] UKFTT 832 (TC) · 2024 · cited 4 times
Robin Houldsworth v The Commissioners for HMRC[2024] UKFTT 224 (TC) · 2024 · cited 3 times
Fount Construction Limited v The Commissioners for HMRC[2024] UKFTT 340 (TC) · 2024 · cited 3 times
Hugh Edward Mark Osmond & Anor v The Commissioners for HMRC[2024] UKFTT 378 (TC) · 2024 · cited 3 times
Roger Murphy v The Commissioners for HMRC[2024] UKFTT 537 (TC) · 2024 · cited 3 times
H Tideswell & Sons Limited v The Commissioners for HMRC[2024] UKFTT 54 (TC) · 2024 · cited 3 times
John Douglas Wardle v The Commissioners for HMRC[2024] UKFTT 543 (TC) · 2024 · cited 3 times
Ancient & Modern Jewellers Limited & Anor v The Commissioners For HMRC[2024] UKFTT 774 (TC) · 2024 · cited 3 times
Sarah Jane Turcan & Ors v The Commissioner For HMRC[2024] UKFTT 869 (TC) · 2024 · cited 3 times
BTR Core Fund JPUT v The Commissioners for HMRC[2024] UKFTT 885 (TC) · 2024 · cited 3 times
Ataf Iqbal Butt v The Commissioners for HMRC[2024] UKFTT 893 (TC) · 2024 · cited 3 times
Duelfuel Nutrition Limited v The Commissioners for HMRC[2024] UKFTT 104 (TC) · 2024 · cited 2 times
Roy Baker v The Commissioners for HMRC[2024] UKFTT 126 (TC) · 2024 · cited 2 times
Cafe Jinnah LLP v The Commissioners for HMRC[2024] UKFTT 159 (TC) · 2024 · cited 2 times
WM Morrison Supermarkets PLC v The Commissioners for HMRC[2024] UKFTT 181 (TC) · 2024 · cited 2 times
Mauheed Johngir & Anor v The Commissioners for HMRC[2024] UKFTT 274 (TC) · 2024 · cited 2 times
Simon Holding & Anor v The Commissioners for HMRC[2024] UKFTT 337 (TC) · 2024 · cited 2 times
Horizon Contracts Limited (in liquidation) & Ors v The Commissioners for HMRC[2024] UKFTT 348 (TC) · 2024 · cited 2 times
Martin Lynch & Anor v The Commissioners for HMRC[2024] UKFTT 350 (TC) · 2024 · cited 2 times
MWL International Ltd & Anor v The Commissioners for HMRC[2024] UKFTT 402 (TC) · 2024 · cited 2 times
Farshad Khalili-Motlagh t/a Borge Restaurant v The Commissioners for HMRC[2024] UKFTT 541 (TC) · 2024 · cited 2 times
Jelly Vine Productions Ltd v The Commissioners for HMRC[2024] UKFTT 562 (TC) · 2024 · cited 2 times
Vikrant Bhargava v The Commissioners for HMRC[2024] UKFTT 66 (TC) · 2024 · cited 2 times
Josoemag Services Limited v The Commissioners for HMRC[2024] UKFTT 744 (TC) · 2024 · cited 2 times
Julian Lowe v The Commissioners for HMRC[2024] UKFTT 826 (TC) · 2024 · cited 2 times
Dimitrakis G Demetriou & Anor v The Commissioners for HMRC[2024] UKFTT 830 (TC) · 2024 · cited 2 times
Mark Stewart Wyatt v The Commissioner For HMRC[2024] UKFTT 867 (TC) · 2024 · cited 2 times
Putney Power Limited & Anor v The Commissioners for HMRC[2024] UKFTT 870 (TC) · 2024 · cited 2 times
Meter Squared Ltd v The Commissioners For HMRC[2024] UKFTT 884 (TC) · 2024 · cited 2 times
Thomas Yeomans v The Commissioners for HMRC[2024] UKFTT 955 (TC) · 2024 · cited 2 times
Euro London Appointments Limited v The Commissioners for HMRC[2024] UKFTT 996 (TC) · 2024 · cited 2 times
Kerrie Brennan v The Commissioners for HMRC[2024] UKFTT 1011 (TC) · 2024 · cited 1 time
FC Shipping Limited & Anor v The Commissioners for HMRC[2024] UKFTT 1013 (TC) · 2024 · cited 1 time
Generator Power Limited v The Commissioners for HMRC[2024] UKFTT 1019 (TC) · 2024 · cited 1 time
O’Neill Wetsuits Ltd v The Commissioners for HMRC[2024] UKFTT 1071 (TC) · 2024 · cited 1 time
Rich Couture Limited & Ors v The Commissioners for HMRC[2024] UKFTT 1077 (TC) · 2024 · cited 1 time
John Harvey & Anor v The Commissioners for HMRC[2024] UKFTT 1098 (TC) · 2024 · cited 1 time
London Luton Hotel BPRA Fund LLP v The Commissioners for HMRC[2024] UKFTT 1104 (TC) · 2024 · cited 1 time
Laurence Supply Co (Leather Goods) Limited v The Commissioners for HMRC[2024] UKFTT 124 (TC) · 2024 · cited 1 time
H Ripley & Co Limited v The Commissioners for HMRC[2024] UKFTT 125 (TC) · 2024 · cited 1 time
Monmore Properties Limited v The Commissioners for HMRC[2024] UKFTT 137 (TC) · 2024 · cited 1 time
H & H Contract Scaffolding Ltd v The Commissioners for HMRC[2024] UKFTT 151 (TC) · 2024 · cited 1 time
Kwasi Adomako Bonsu & Anor v The Commissioners for HMRC[2024] UKFTT 158 (TC) · 2024 · cited 1 time
Mark Stolkin & Ors v The Commissioners for HMRC[2024] UKFTT 160 (TC) · 2024 · cited 1 time
Aspire in the Community Services Limited v The Commissioners for HMRC[2024] UKFTT 176 (TC) · 2024 · cited 1 time
Graeme Wardrop v The Commissioners for HMRC[2024] UKFTT 178 (TC) · 2024 · cited 1 time
Cheon Fat Limited v The Commissioners for HMRC[2024] UKFTT 180 (TC) · 2024 · cited 1 time
Colchester Institute Corporation (No 2) v The Commissioners for HMRC[2024] UKFTT 191 (TC) · 2024 · cited 1 time
Frances Delaney v The Commissioners for HMRC[2024] UKFTT 214 (TC) · 2024 · cited 1 time
Betindex Limited (in liquidation) v The Commissioners for HMRC[2024] UKFTT 222 (TC) · 2024 · cited 1 time
David Henry v The Commissioners for HMRC[2024] UKFTT 237 (TC) · 2024 · cited 1 time
Barclays Bank PLC v The Commissioners for HMRC[2024] UKFTT 246 (TC) · 2024 · cited 1 time
Jonathan Cooke v The Commissioners for HMRC[2024] UKFTT 272 (TC) · 2024 · cited 1 time
Elphysic Limited & Ors v The Commissioners for HMRC[2024] UKFTT 291 (TC) · 2024 · cited 1 time
James Keighley & Anor v The Commissioners for HMRC[2024] UKFTT 30 (TC) · 2024 · cited 1 time
Mihalakis Michael & Anor v The Commissioners for HMRC[2024] UKFTT 301 (TC) · 2024 · cited 1 time
Jama Academy Limited v The Commissioners for HMRC[2024] UKFTT 302 (TC) · 2024 · cited 1 time
Stanley Augustine Herrmann v The Commissioners for HMRC[2024] UKFTT 303 (TC) · 2024 · cited 1 time
Antelope Transport Limited v The Commissioners for HMRC[2024] UKFTT 307 (TC) · 2024 · cited 1 time
Block-Aid Limited v The Commissioners for HMRC[2024] UKFTT 339 (TC) · 2024 · cited 1 time
Gillian Graham t/a Skin Science v The Commissioners for HMRC[2024] UKFTT 352 (TC) · 2024 · cited 1 time
Anthony Dennison v The Commissioners for HMRC[2024] UKFTT 364 (TC) · 2024 · cited 1 time
David Thompson v The Commissioners for HMRC[2024] UKFTT 375 (TC) · 2024 · cited 1 time
Blocksure Limited (in liquidation) & Anor v The Commissioners for HMRC[2024] UKFTT 397 (TC) · 2024 · cited 1 time
L v The Commissioners for HMRC[2024] UKFTT 401 (TC) · 2024 · cited 1 time
Giles Bunting v The Commissioners for HMRC[2024] UKFTT 431 (TC) · 2024 · cited 1 time
Afzal Alimahomed v The Commissioners for HMRC[2024] UKFTT 432 (TC) · 2024 · cited 1 time
Daniel Witton v The Commissioners for HMRC[2024] UKFTT 489 (TC) · 2024 · cited 1 time
Shaun Harte v The Commissioners for HMRC[2024] UKFTT 493 (TC) · 2024 · cited 1 time
Hayat Estates Ltd v The Commissioners for HMRC[2024] UKFTT 497 (TC) · 2024 · cited 1 time
Paul Judd v The Commissioners for HMRC[2024] UKFTT 51 (TC) · 2024 · cited 1 time
Cats North Sea Limited v The Commissioners for HMRC[2024] UKFTT 512 (TC) · 2024 · cited 1 time
Transports Tresserras v The Commissioners for HMRC[2024] UKFTT 538 (TC) · 2024 · cited 1 time
Pipsquid Ltd v The Commissioners for HMRC[2024] UKFTT 546 (TC) · 2024 · cited 1 time
Surat Singh Sangha v The Commissioners for HMRC[2024] UKFTT 564 (TC) · 2024 · cited 1 time
The Commissioners for HMRC v Elite Management Consultancy Limited[2024] UKFTT 567 (TC) · 2024 · cited 1 time
Electric Mobility Euro Limited & Anor v The Commissioners for HMRC[2024] UKFTT 590 (TC) · 2024 · cited 1 time
Bottled Science Limited v The Commissioners for HMRC[2024] UKFTT 592 (TC) · 2024 · cited 1 time
Paccar Financial Polska Sp z oo v Director of Border Revenue[2024] UKFTT 642 (TC) · 2024 · cited 1 time
Alastair Cattrell v The Commissioners for HMRC[2024] UKFTT 67 (TC) · 2024 · cited 1 time
Essex Trading Limited v The Commissioners for HMRC[2024] UKFTT 69 (TC) · 2024 · cited 1 time
Mark Glenn Ltd v The Commissioners for HMRC[2024] UKFTT 715 (TC) · 2024 · cited 1 time
Kingdom Travel Services Limited v The Commissioners for HMRC[2024] UKFTT 716 (TC) · 2024 · cited 1 time
Jeneruhl Trading Limited & Anor v The Commissioners for HMRC[2024] UKFTT 735 (TC) · 2024 · cited 1 time
Sprowston Food and Wine Limited v The Commissioners for HMRC[2024] UKFTT 747 (TC) · 2024 · cited 1 time
Simon Hackett & Anor v The Commissioners for HMRC[2024] UKFTT 749 (TC) · 2024 · cited 1 time
Gregory Sewell v The Commissioners For HMRC [2024] UKFTT 773 (TC) · 2024 · cited 1 time
Heaven Dry Cleaners Limited v The Commissioners for HMRC[2024] UKFTT 781 (TC) · 2024 · cited 1 time
Equity Advisory Limited & Anor v The Commissioners for HMRC[2024] UKFTT 784 (TC) · 2024 · cited 1 time
Minstrell Recruitment Limited & Ors v The Commissioners for HMRC[2024] UKFTT 82 (TC) · 2024 · cited 1 time
The Boston Consulting Group UK LLP & Ors v The Commissioners for HMRC[2024] UKFTT 84 (TC) · 2024 · cited 1 time
Christopher Brzezicki v The Commissioners for HMRC [2024] UKFTT 845 (TC) · 2024 · cited 1 time
Canadian Solar EMEA GmbH v The Commissioners for HMRC[2024] UKFTT 85 (TC) · 2024 · cited 1 time
E v The Commissioners for HMRC[2024] UKFTT 890 (TC) · 2024 · cited 1 time
TJ Stout v The Commissioners for HMRC[2024] UKFTT 906 (TC) · 2024 · cited 1 time
GCH Corporation Ltd & Ors v The Commissioners for HMRC[2024] UKFTT 922 (TC) · 2024 · cited 1 time
Alexander and Rebecca Clark v The Commissioners For HMRC[2024] UKFTT 923 (TC) · 2024 · cited 1 time
Mike Lazaridis v The Commissioners for HMRC[2024] UKFTT 925 (TC) · 2024 · cited 1 time
Steven Anthony Lefort v The Commissioners for HMRC[2024] UKFTT 926 (TC) · 2024 · cited 1 time
Boehringer Ingelheim Limited v The Commissioners for HMRC[2024] UKFTT 948 (TC) · 2024 · cited 1 time
Collins Construction Limited v The Commissioners For HMRC[2024] UKFTT 951 (TC) · 2024 · cited 1 time
The Executors of Keith Denis Lewis Beresford (Deceased) v The Commissioners for HMRC[2024] UKFTT 952 (TC) · 2024 · cited 1 time
Equity Advisory Limited & Anor v The Commissioners for HMRC[2024] UKFTT 953 (TC) · 2024 · cited 1 time
Benjamin Packman & Anor v The Commissioners for HMRC[2024] UKFTT 954 (TC) · 2024 · cited 1 time
The APP Accounting Group Limited v Uberdev Limited & Anor[2024] UKFTT 100 (TC) · 2024
Foster and Sons Limited v The Commissioners for HMRC[2024] UKFTT 1009 (TC) · 2024
Kevin Smith v The Commissioners for HMRC[2024] UKFTT 101 (TC) · 2024
Russell Scheef v The Commissioners for HMRC[2024] UKFTT 1010 (TC) · 2024
Darren Wragg v The Commissioners for HMRC[2024] UKFTT 1012 (TC) · 2024
Anthony Leonard Speight v The Commissioners for HMRC[2024] UKFTT 1018 (TC) · 2024
Paul Baron v The Commissioners for HMRC[2024] UKFTT 102 (TC) · 2024
Martin Peter Byrne and Ellena Byrne t/a EVA v The Commissioners for HMRC[2024] UKFTT 103 (TC) · 2024
Jeffries & Sons v The Commissioners for HMRC[2024] UKFTT 1031 (TC) · 2024
L v The Commissioners for HMRC[2024] UKFTT 1044 (TC) · 2024
Evancast (Kent) Limited v The Commissioners for HMRC[2024] UKFTT 1045 (TC) · 2024
Milton Keynes Hospitals NHS Foundation Trust v The Commissioners for HMRC[2024] UKFTT 1046 (TC) · 2024
Stage One Creative Services Limited v The Commissioners for HMRC[2024] UKFTT 1059 (TC) · 2024
Chris Hoyle v The Commissioners for HMRC[2024] UKFTT 1060 (TC) · 2024
Colaingrove Limited v The Commissioners for HMRC[2024] UKFTT 1065 (TC) · 2024
Simrajsar Limited & Anor v The Commissioners for HMRC[2024] UKFTT 1072 (TC) · 2024
Aiden Trading Limited v The Commissioners for HMRC[2024] UKFTT 1073 (TC) · 2024
Princes Ltd v The Commissioners for HMRC[2024] UKFTT 1074 (TC) · 2024
Lynsey Lapsley v The Commissioners for HMRC[2024] UKFTT 1075 (TC) · 2024
VNS Waste Solutions Limited v The Commissioners for HMRC[2024] UKFTT 1076 (TC) · 2024
Blackfriars Hotel (UK) Holdings Limited v The Commissioners for HMRC[2024] UKFTT 1095 (TC) · 2024
Seth Moffett Russell & Anor v The Commissioners for HMRC[2024] UKFTT 1096 (TC) · 2024
Marius Karpavicius & Anor v The Commissioners for HMRC[2024] UKFTT 1097 (TC) · 2024
IT Way Transgroup Clearance LLP v The Commissioners for HMRC[2024] UKFTT 1099 (TC) · 2024
Castlet Holdings Limited v The Commissioners for HMRC[2024] UKFTT 1101 (TC) · 2024
Mercium Limited v The Commissioners for HMRC[2024] UKFTT 1102 (TC) · 2024
The Best Connection Group Limited v The Commissioners for HMRC[2024] UKFTT 1103 (TC) · 2024
Pocketful of Stones Ltd v The Commissioners for HMRC[2024] UKFTT 1105 (TC) · 2024
Lewis Grove Limited v The Commissioners for HMRC[2024] UKFTT 1114 (TC) · 2024
Shenzhenshi Wangyi Dianshang Youxian Gongsi v Director of Border Revenue [2024] UKFTT 1115 (TC) · 2024
David Warren Hannah v The Commissioners for HMRC[2024] UKFTT 1116 (TC) · 2024
NHS Mid & South Essex ICB v The Commissioners for HMRC[2024] UKFTT 1117 (TC) · 2024
Abdul Kadir (t/a Spice Garden Indian Cuisine) v The Commissioners for HMRC[2024] UKFTT 1124 (TC) · 2024
Arshad Mahmood v The Commissioners for HMRC[2024] UKFTT 114 (TC) · 2024
Andrei Tretyakov v The Commissioners for HMRC[2024] UKFTT 1144 (TC) · 2024
FRF (South Wales) Limited v The Commissioners for HMRC[2024] UKFTT 1145 (TC) · 2024
Chemidex Generics Limited v The Commissioners for HMRC[2024] UKFTT 1146 (TC) · 2024
Metatron DOO v The Commissioners for HMRC[2024] UKFTT 115 (TC) · 2024
Edward Newfield v The Commissioners for HMRC[2024] UKFTT 116 (TC) · 2024
Mohammed Muhsen Yaqoobi v The Commissioners for HMRC[2024] UKFTT 1160 (TC) · 2024
P Sehgal & Anor v The Commissioners for HMRC[2024] UKFTT 1161 (TC) · 2024
Hugh Edward Mark Osmond & Anor v The Commissioners for HMRC[2024] UKFTT 1162 (TC) · 2024
The Mersey Docks and Harbour Company Limited v The Commissioners for HMRC[2024] UKFTT 1163 (TC) · 2024
Marie Guerlain-Desai v The Commissioners for HMRC[2024] UKFTT 117 (TC) · 2024
Josephine Mary Hayes v The Commissioners for HMRC [2024] UKFTT 118 (TC) · 2024
Matthew Grimmer v The Commissioners for HMRC[2024] UKFTT 119 (TC) · 2024
NBC (Administration Services) Limited v The Commissioners for HMRC[2024] UKFTT 120 (TC) · 2024
Paul Burchett v The Commissioners for HMRC[2024] UKFTT 121 (TC) · 2024
Passion Incorporated Limited v The Commissioners for HMRC[2024] UKFTT 122 (TC) · 2024
Ian Holland v The Commissioners for HMRC[2024] UKFTT 123 (TC) · 2024
Revive Corporation Limited v The Commissioners for HMRC[2024] UKFTT 127 (TC) · 2024
99p Recycling Ltd v The Commissioners for HMRC[2024] UKFTT 13 (TC) · 2024
Esmat Farsi v The Commissioners for HMRC[2024] UKFTT 135 (TC) · 2024
Scott Thompson v The Commissioners for HMRC[2024] UKFTT 138 (TC) · 2024
Steven Hague v The Commissioners for HMRC[2024] UKFTT 139 (TC) · 2024
New Claire Wine Ltd v The Commissioners for HMRC[2024] UKFTT 14 (TC) · 2024
SC Business Gateway Ltd v The Commissioners for HMRC[2024] UKFTT 140 (TC) · 2024
Stephen Ray v The Commissioners for HMRC[2024] UKFTT 141 (TC) · 2024
Adrian Ward v The Commissioners for HMRC[2024] UKFTT 142 (TC) · 2024
L & L Europe Limited v The Commissioners for HMRC[2024] UKFTT 144 (TC) · 2024
Ali Salamat v The Commissioners for HMRC[2024] UKFTT 150 (TC) · 2024
Antri Georgiou v The Commissioners for HMRC[2024] UKFTT 152 (TC) · 2024
Shane Ellis v The Commissioners for HMRC[2024] UKFTT 161 (TC) · 2024
Stewart Bowman v The Commissioners for HMRC[2024] UKFTT 162 (TC) · 2024
Thomas Hanlon v The Commissioners for HMRC[2024] UKFTT 175 (TC) · 2024
Mary Davidson v The Commissioners for HMRC[2024] UKFTT 177 (TC) · 2024
Baye Oumar Niasse v The Commissioners for HMRC[2024] UKFTT 179 (TC) · 2024
Recep Acar v The Commissioners for HMRC[2024] UKFTT 182 (TC) · 2024
Finola Owens v The Commissioners for HMRC[2024] UKFTT 192 (TC) · 2024
Rabina Kajla v The Commissioners for HMRC[2024] UKFTT 193 (TC) · 2024
Sims Group UK Ltd v The Commissioners for HMRC[2024] UKFTT 194 (TC) · 2024
Safir Ahmed v The Commissioners for HMRC[2024] UKFTT 215 (TC) · 2024
Newsand Limited v The Commissioners for HMRC[2024] UKFTT 221 (TC) · 2024
Ali Khazaal v The Commissioners for HMRC[2024] UKFTT 229 (TC) · 2024
Investment and Securities Trust Limited v The Commissioners for HMRC[2024] UKFTT 230 (TC) · 2024
Aftab Ahmed v The Commissioners for HMRC[2024] UKFTT 236 (TC) · 2024
Abigail Tan v The Commissioners for HMRC[2024] UKFTT 238 (TC) · 2024
Yisroel Dreyfus v The Commissioners for HMRC[2024] UKFTT 244 (TC) · 2024
Aemtrie Limited & Ors v The Commissioners for HMRC[2024] UKFTT 247 (TC) · 2024