Upper Tribunal (Tax and Chancery Chamber) judgments from 2012

60 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2012.

The Commissioners for HM Revenue and Customs v Hok Limited: [2012] UKUT 363 (TCC)[2012] UKUT 363 (TCC) · 2012 · cited 345 times
Data Select Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 187 (TCC)[2012] UKUT 187 (TCC) · 2012 · cited 269 times
The Commissioners for HM Revenue and Customs v Total Technology (Engineering) Limited: [2012] UKUT 418 (TCC)[2012] UKUT 418 (TCC) · 2012 · cited 195 times
HMRC v Charlton Corfield & Corfield[2012] UKUT 770 (TCC) · 2012 · cited 51 times
Gheorge Calin Catana v The Commissioners for HM Revenue and Customs: [2012] UKUT 172(TCC)[2012] UKUT 172 (TCC) · 2012 · cited 37 times
POWA (Jersey) Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 50 (TCC)[2012] UKUT 50 (TCC) · 2012 · cited 32 times
The Commissioners for HM Revenue and Customs v S and I Electronics PLC: [2012] UKUT 87 (TCC)[2012] UKUT 87 (TCC) · 2012 · cited 17 times
The Commissioners for HM Revenue and Customs v Neil and Megan Gretton: [2012] UKUT 261 (TCC)[2012] UKUT 261 (TCC) · 2012 · cited 13 times
The Commissioners for HM Revenue and Customs v Greener Solutions Limited: [2012] UKUT 18 (TCC)[2012] UKUT 18 (TCC) · 2012 · cited 12 times
The Commissioners for HM Revenue and Customs v Atlantic Electronics Limited: [2012] UKUT 45 (TCC)[2012] UKUT 45 (TCC) · 2012 · cited 11 times
Joseph Okolo v The Commissioners for HM Revenue and Customs: [2012] UKUT 416 (TCC)[2012] UKUT 416 (TCC) · 2012 · cited 10 times
Benridge Care Homes Limited and Others v The Commissioners for HM Revenue and Customs: [2012] UKUT 132 (TCC)[2012] UKUT 132 (TCC) · 2012 · cited 9 times
Sally Moher trading as Premier Dental Agency v The Commissioners for HM Revenue and Customs: [2012] UKUT 260(TCC)[2012] UKUT 260 (TCC) · 2012 · cited 8 times
UBS AG and DB Group Services (UK) Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 320 (TCC)[2012] UKUT 320 (TCC) · 2012 · cited 8 times
Christopher Ryan v The Commissioners for HM Revenue and Customs: [2012]UKUT 9 (TCC)[2012] UKUT 9 (TCC) · 2012 · cited 8 times
Pete Matthews and Keith Sidwick v The Commissioners for HM Revenue and Customs: Costs [2012] UKUT 229(TCC)[2012] UKUT 229 (TCC) · 2012 · cited 6 times
ERF Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 105 (TCC)[2012] UKUT 105 (TCC) · 2012 · cited 5 times
Michael Bartram v The Commissioners for HM Revenue and Customs: [2012] UKUT 184 (TCC)[2012] UKUT 184 (TCC) · 2012 · cited 5 times
The Commissioners for HM Revenue and Customs v The Bridport and West Dorset Golf Club Limited: [2012] UKUT 272 (TCC)[2012] UKUT 272 (TCC) · 2012 · cited 5 times
The Commissioners for HM Revenue and Customs v GMAC UK PLC (formerly General Motors Acceptance Corporation (UK) PLC and British Telecommunications v The Commissioners for HM Revenue and Customs: [2012] UKUT 279 (TCC) PLC)[2012] UKUT 279 (TCC) · 2012 · cited 5 times
The Commissioners for HM Revenue and Customs v UK Storage Company (SW) Limited: [2012] UKUT 359 (TCC)[2012] UKUT 359 (TCC) · 2012 · cited 5 times
Matthew Davies t/a Special Occasions/2XL LIMOS v The Commissioners for HM Revenue and Customs: [2012]UKUT 130(TCC)[2012] UKUT 130 (TCC) · 2012 · cited 4 times
Aspinalls Club Ltd v The Commissioners for HM Revenue and Customs: [2012] UKUT 242(TCC)[2012] UKUT 242 (TCC) · 2012 · cited 4 times
The Commissioners for HM Revenue and Customs v The Rank Group PLC: [2012] UKUT 347 (TCC)[2012] UKUT 347 (TCC) · 2012 · cited 4 times
Explainaway Limited, Quartfed Limited and Parastream Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 362 (TCC)[2012] UKUT 362 (TCC) · 2012 · cited 4 times
The Commissioners for HM Revenue and Customs v European Tour Operator Associations[2012] UKUT 377 (TCC) · 2012 · cited 4 times
J D Wetherspoon PLC v The Commissioners for HM Revenue and Customs: [2012] UKUT 42 (TCC)[2012] UKUT 42 (TCC) · 2012 · cited 4 times
David McNulty v The Commissioners for HM Revenue and Customs: [2012] UKUT 174(TCC)[2012] UKUT 174 (TCC) · 2012 · cited 3 times
M R Khan t/a Khan Tandoori II and Khan Tandoori (NW) Ltd v The Commissioners for HM Revenue and Customs: [2012] UKUT 224 (TCC)[2012] UKUT 224 (TCC) · 2012 · cited 3 times
The Pollen Estate Trustee Company Limited and King's College London v The Commissioners for HM Revenue and Customs: [2012] UKUT 277 (TCC)[2012] UKUT 277 (TCC) · 2012 · cited 3 times
Adoum Tanjoukian v The Commissioners for HM Revenue and Customs[2012] UKUT 361 (TCC) · 2012 · cited 3 times
The Commissioners for HM Revenue and Customs v Atlantic Electronics Limited: [2012] UKUT 423 (TCC)[2012] UKUT 423 (TCC) · 2012 · cited 3 times
Aberdeen Asset Management PLC v The Commissioners for HM Revenue and Customs: [2012] UKUT 43 (TCC)[2012] UKUT 43 (TCC) · 2012 · cited 3 times
Marcus Webb Golf Professional v The Commissioners for HM Revenue and Customs: [2012] UKUT 378 (TCC)[2012] UKUT 378 (TCC) · 2012 · cited 2 times
The Commissioners for HM Revenue and Customs v DV3 RS Limited Partnership: [2012] UKUT 399 (TCC)[2012] UKUT 399 (TCC) · 2012 · cited 2 times
The Commissioners for HM Revenue and Customs v Pendragon Plc and others: [2012] UKUT 90 (TCC)[2012] UKUT 90 (TCC) · 2012 · cited 2 times
Brendan MacMahon (trading as Irish Cottage Trading Co) v The Commissioners for HM Revenue and Customs: [2012] UKUT 106 (TCC)[2012] UKUT 106 (TCC) · 2012 · cited 1 time
Vehicle Control Services Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 129 (TCC)[2012] UKUT 129 (TCC) · 2012 · cited 1 time
NG International v The Comissioners for HM Revenue and Customs: [2101] UKUT 259 (TCC)[2012] UKUT 259 (TCC) · 2012 · cited 1 time
The Commissioners for HM Revenue and Customs v Photron Europe Ltd (“PHOTRON”): [2012] UKUT 275 (TCC)[2012] UKUT 275 (TCC) · 2012 · cited 1 time
THE QUEEN on the application of Capital Accommodation (London) Limited (IN LIQUIDATION) v The Commissioners for HM Revenue and Customs: [2012] UKUT 276 (TCC)[2012] UKUT 276 (TCC) · 2012 · cited 1 time
The Commissioners for HM Revenue and Customs v GMAC UK PLC (formerly General Motors Acceptance Corporation (UK) PLC) and British Telecommunications PLC: [2012] UKUT 278 (TCC)[2012] UKUT 278 (TCC) · 2012 · cited 1 time
Sub One Limited T/A Subway v The Commissioners for HM Revenue and Customs: [2012] UKUT 34 TCC[2012] UKUT 34 (TCC) · 2012 · cited 1 time
The Commissioners for HM Revenue and Customs v Volkswagen Financial Services (UK) Limited: [2012] UKUT 394 (TCC)[2012] UKUT 394 (TCC) · 2012 · cited 1 time
Catholic care (Diocese of Leeds) v The Charity Commission for England and Wales: [2012] UKUT 395 (TCC)[2012] UKUT 395 (TCC) · 2012 · cited 1 time
The Commissioners for HM Revenue and Customs v George Anson: [2012] UKUT 59 (TCC)[2012] UKUT 59 (TCC) · 2012 · cited 1 time
Lancer Scott Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 10 (TCC)[2012] UKUT 10 (TCC) · 2012
Wrag Barn Golf and Country Club v The Commissioners for HM Revenue and Customs: [2012] UKUT 111 (TCC)[2012] UKUT 111 (TCC) · 2012
My Secrets Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 173 (TCC)[2012] UKUT 173 (TCC) · 2012
Segesta Limited (formerly Blackpool Football Club Properties Limited) v The Commissioners for HM Revenue and Customs: [2012] UKUT 176(TCC)[2012] UKUT 176 (TCC) · 2012
Jason Pope (Deceased) and Others v The Commissioners for HM Revenue and Customs: [2012] UKUT 206 (TCC)[2012] UKUT 206 (TCC) · 2012
Enterprise Inns Plc and Unique Pub Properties Ltd v The Commissioners for HM Revenue and Customs: [2012]UKUT 240(TCC)[2012] UKUT 240 (TCC) · 2012
Nicholas Barnes v The Commissioners for HM Revenue and Customs: [2012] UKUT 273 (TCC)[2012] UKUT 273 (TCC) · 2012
The Commissioners for HM Revenue and Customs v Mertrux Limited: [2012] UKUT 274 (TCC)[2012] UKUT 274 (TCC) · 2012
The Commissioners for HM Revenue and Customs and GMAC UK Plc (formerly General Motors Acceptance Corporation (UK) Plc) and British Telecommunications Plc[2012] UKUT 3279 (TCC) · 2012
Christopher Anthony Reid v The Commissioners for HM Revenue and Customs: [2012] UKUT 338 (TCC)[2012] UKUT 338 (TCC) · 2012
Mark Buzzoni (Executor of the estate of Lia Kamhi deceased) and Others v The Commissioners for HM Revenue and Customs: [2012] UKUT 360 (TCC)[2012] UKUT 360 (TCC) · 2012
Her Majesty's Attorney General v The Charity Commission for England and Wales and others: [2012] UKUT 420 (TCC)[2012] UKUT 420 (TCC) · 2012
ITV Services Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 47 (TCC)[2012] UKUT 47 (TCC) · 2012
TNT (UK) Limited v The Commissioners for HM Revenue and Customs [2012] UKUT 49 (TCC)[2012] UKUT 49 (TCC) · 2012