Upper Tribunal (Tax and Chancery Chamber) judgments from 2013

62 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2013.

The Commissioners for HM Revenue and Customs v Abdul Noor: [2013] UKUT 071 (TCC)[2013] UKUT 071 (TCC) · 2013 · cited 127 times
The Commissioners for HM Revenue and Customs v Anthony Bosher: [2013] UKUT 0579 (TCC)[2013] UKUT 0579 (TCC) · 2013 · cited 52 times
The Commissioners for HM Revenue and Customs v The Honourable Society of Middle Temple: [2013] UKUT 0250 (TCC)[2013] UKUT 0250 (TCC) · 2013 · cited 36 times
Brian Foulser and Doreen Foulser v The Commissioners for HM Revenue and Customs: [2013] UKUT 038 (TCC)[2013] UKUT 038 (TCC) · 2013 · cited 21 times
The Commissioners for HM Revenue and Customs v Arkeley Limited (in liquidation): [2013] UKUT 0393 (TCC)[2013] UKUT 0393 (TCC) · 2013 · cited 20 times
Eclipse Film Partners (No. 35) LLP v The Commissioners for HM Revenue and Customs: [2013] UKUT 0639 (TCC)[2013] UKUT 0639 (TCC) · 2013 · cited 19 times
Reed Employment Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0109 (TCC)[2013] UKUT 0109 (TCC) · 2013 · cited 15 times
Elisabeth Moyne Ramsay v The Commissioners for HM Revenue and Customs: [2013] UKUT 0226 (TCC)[2013] UKUT 0226 (TCC) · 2013 · cited 14 times
E.P. Barrus Limited and Kubota (UK) Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0449 (TCC)[2013] UKUT 0449 (TCC) · 2013 · cited 14 times
Timothy Harding v The Commissioners for HM Revenue and Customs: [2013] UKUT 0575 (TCC)[2013] UKUT 0575 (TCC) · 2013 · cited 13 times
The Commissioners for HM Revenue and Customs v The Personal Representatives of Nicolette Vivian Pawson (Deceased): [2013] UKUT 050 (TCC)[2013] UKUT 050 (TCC) · 2013 · cited 11 times
Fonecomp Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0599 (TCC)[2013] UKUT 0599 (TCC) · 2013 · cited 10 times
Tahir Iqbal Khawaja v The Commissioners for HM Revenue and Customs: [2013] UKUT 0353 (TCC)[2013] UKUT 0353 (TCC) · 2013 · cited 7 times
Davis and Dann Limited and Precis (1080) Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0374 (TCC)[2013] UKUT 0374 (TCC) · 2013 · cited 7 times
W M Morrison Supermarkets PLC v The Commissioners for HM Revenue and Customs: [2013] UKUT 0247 (TCC)[2013] UKUT 0247 (TCC) · 2013 · cited 6 times
The Trustees of The BT Pension Scheme v The Commissioners for HM Revenue and Customs: [2013] UKUT 0105 (TCC)[2013] UKUT 0105 (TCC) · 2013 · cited 5 times
The Queen (on the application of Kevin Rouse) v The Commissioners for HM Revenue and Customs: [2013] UKUT 0383 (TCC)[2013] UKUT 0383 (TCC) · 2013 · cited 5 times
Butlers Ship Stores Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0564 (TCC)[2013] UKUT 0564 (TCC) · 2013 · cited 5 times
Leeds City Council v The Commissioners for HM Revenue and Customs: [2013] UKUT 0596 (TCC)[2013] UKUT 0596 (TCC) · 2013 · cited 5 times
David Stephen Sanderson v The Commissioners for HM Revenue and Customs: [2013] UKUT 0623 (TCC)[2013] UKUT 0623 (TCC) · 2013 · cited 5 times
The Commissioners for HM Revenue and Customs v Europlus Trading Limited: [2013] UKUT 0108 (TCC)[2013] UKUT 0108 (TCC) · 2013 · cited 4 times
Amoena (UK) Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0394 (TCC)[2013] UKUT 0394 (TCC) · 2013 · cited 4 times
THE QUEEN (on the application of Kevin Rouse) v The Commissioners for HM Revenue and Customs: [2013] UKUT 0615 (TCC)[2013] UKUT 0615 (TCC) · 2013 · cited 4 times
British Association of Leisure Parks, Piers and Attractions Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0130 (TCC)[2013] UKUT 0130 (TCC) · 2013 · cited 3 times
The Commissioners for HM Revenue and Customs v SDM European Transport Limited: [2013] UKUT 0251 (TCC)[2013] UKUT 0251 (TCC) · 2013 · cited 3 times
The Commissioners for HM Revenue and Customs v Tim Healy: [2013] UKUT 0337 (TCC)[2013] UKUT 0337 (TCC) · 2013 · cited 3 times
The Commissioners for HM Revenue and Customs v Lloyds TSB Equipment Leasing (NO 1) Ltd: [2013] UKUT 0368 (TCC)[2013] UKUT 0368 (TCC) · 2013 · cited 3 times
London College of Computing Ltd v The Commissioners for HM Revenue and Customs: [2013] UKUT 0404 (TCC)[2013] UKUT 0404 (TCC) · 2013 · cited 3 times
Birmingham Hippodrome Theatre Trust Ltd v The Commissioners for HM Revenue and Customs: [2013]UKUT 057 (TCC)[2013] UKUT 057 (TCC) · 2013 · cited 3 times
Finance and Business Training Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0594 (TCC)[2013] UKUT 0594 (TCC) · 2013 · cited 3 times
John Augustine Garland v The Commissioners for HM Revenue and Customs: [2012] UKUT 471 (TCC)[2012] UKUT 471 (TCC) · 2013 · cited 2 times
Shop Direct Group, Shop Direct Home Shopping Limited, Reality Group Limited and Littlewoods Retail Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0189 (TCC)[2013] UKUT 0189 (TCC) · 2013 · cited 2 times
GR Solutions LTD v The Commissioners for HM Revenue and Customs: [2013] UKUT 0278 (TCC)[2013] UKUT 0278 (TCC) · 2013 · cited 2 times
Paul Duckmanton v The Commissioners for HM Revenue and Customs: [2013] UKUT 0305 (TCC)[2013] UKUT 0305 (TCC) · 2013 · cited 2 times
The Commissioners for HM Revenue and Customs v Mr Charles Michael O’Rorke: [2013] UKUT 0499 (TCC)[2013] UKUT 0499 (TCC) · 2013 · cited 2 times
John Mander Pension Trustees Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 051 (TCC)[2013] UKUT 051 (TCC) · 2013 · cited 2 times
Loughborough Students’ Union v The Commissioners for HM Revenue and Customs: [2013] UKUT 0517 (TCC)[2013] UKUT 0517 (TCC) · 2013 · cited 2 times
The Commissioners for HM Revenue and Customs and Ford Motor Company Limited v Brunel Motor Company Limited (in administrative receivership): [2013] UKUT 006 (TCC)[2013] UKUT 006 (TCC) · 2013 · cited 2 times
Land Securities PLC v The Commissioners for HM Revenue and Customs: [2013] UKUT 0124 (TCC)[2013] UKUT 0124 (TCC) · 2013 · cited 1 time
Abdul Razzaq v The Financial Services Authority: [2013] UKUT 0140 (TCC)[2013] UKUT 0140 (TCC) · 2013 · cited 1 time
The Commissioners for HM Revenue and Customs v Eclipse Film Partners NO. 35 LLP: [2013] UKUT 0141(TCC)[2013] UKUT 0141 (TCC) · 2013 · cited 1 time
The Commissioners for HM Revenue and Customs v Esporta Limited: [2013] UKUT 0173 (TCC)[2013] UKUT 0173 (TCC) · 2013 · cited 1 time
Ryanair Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0176 (TCC)[2013] UKUT 0176 (TCC) · 2013 · cited 1 time
The Commissioners for HM Revenue and Customs v Joseph Nicholas Hanson (as Trustee of the William Hanson 1957 Settlement): [2013] UKUT 0224 (TCC)[2013] UKUT 0224 (TCC) · 2013 · cited 1 time
Nicholas Pike v The Commissioners for HM Revenue and Customs: [2013] UKUT 0225 (TCC)[2013] UKUT 0225 (TCC) · 2013 · cited 1 time
Eyedial Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0432 (TCC)[2013] UKUT 0432 (TCC) · 2013 · cited 1 time
Wright v HMRC[2013] UKUT 0481 (TCC) · 2013 · cited 1 time
The Commissioners for HM Revenue and Customs v TomTom International BV: [2013] UKUT 0498 (TCC)[2013] UKUT 0498 (TCC) · 2013 · cited 1 time
The Commissioners for HM Revenue and Customs v Knowledgepoint 360 Group Limited: [2013] UKUT 007 (TCC)[2013] UKUT 007 (TCC) · 2013 · cited 1 time
The Executors of Lord Howard of Henderskelfe (Deceased) v The Commissioners for HM Revenue and Customs: [2013] UKUT 0129 (TCC)[2013] UKUT 0129 (TCC) · 2013
Scottish Football League v The Commissioners for HM Revenue and Customs: [2013] UKUT 0160 (TCC)[2013] UKUT 0160 (TCC) · 2013
The Commissioners for HM Revenue and Customs v The British Disabled Flying Association: [2013] UKUT 0162 (TCC)[2013] UKUT 0162 (TCC) · 2013
The Commissioners for HM Revenue and Customs v Sprint C.P.A. Limited: [2013] UKUT 0169 (TCC)[2013] UKUT 0169 (TCC) · 2013
The Commissioners for HM Revenue and Customs v ASDA Stores Limited: [2013] UKUT 0223 (TCC)[2013] UKUT 0223 (TCC) · 2013
Vocalspruce Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0276 (TCC)[2013] UKUT 0276 (TCC) · 2013
The Commissioners for HM Revenue and Customs v Able UK Limited: [2013]UKUT 0318 (TCC)[2013] UKUT 0318 (TCC) · 2013
Interfish Ltd v The Commissioners for HM Revenue and Customs: [2013] UKUT 0336 (TCC)[2013] UKUT 0336 (TCC) · 2013
The Commissioners for HM Revenue and Customs v Marco Trading Company Limited: [2013]UKUT 0450 (TCC)[2013] UKUT 0450 (TCC) · 2013
The Commissioners for HM Revenue and Customs v SHS International Ltd: [2013] UKUT 0483 (TCC)[2013] UKUT 0483 (TCC) · 2013
The Commissioners for HM Revenue and Customs v Purple Telecom Limited: [2013] UKUT 049 (TCC)[2013] UKUT 049 (TCC) · 2013
The Commissioners for HM Revenue and Customs v Sir Alexander Fraser Morrison : [2013] UKUT 0497 (TCC)[2013] UKUT 0497 (TCC) · 2013
The Commissioners for HM Revenue and Customs v Our Communications Limited: [2013] UKUT 0595 (TCC)[2013] UKUT 0595 (TCC) · 2013