Upper Tribunal (Tax and Chancery Chamber) judgments from 2014
83 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2014.
- The Commissioners for HM Revenue and Customs v Fairford Group Plc (in liquidation) and Fairford Partnership Limited (in liquidation): [2014] UKUT 0329 (TCC)[2014] UKUT 0329 (TCC) · 2014 · cited 111 times
- Leeds City Council v The Commissioners for HM Revenue and Customs: [2014] UKUT 0350 (TCC)[2014] UKUT 0350 (TCC) · 2014 · cited 74 times
- The Commissioners for HM Revenue and Customs v McCarthy and Stone (Development) Ltd: [2014] UKUT 0196 (TCC)[2014] UKUT 0196 (TCC) · 2014 · cited 62 times
- J P Gilchrist (as trustee of the JP Gilchrist 1993 Settlement) v The Commissioners for HM Revenue and Customs: [2014] UKUT 0169 (TCC)[2014] UKUT 0169 (TCC) · 2014 · cited 43 times
- Shahjahan Tarafdar v The Commissioners for HM Revenue and Customs: [2014] UKUT 0362 (TCC)[2014] UKUT 0362 (TCC) · 2014 · cited 34 times
- The Commissioners for HM Revenue and Customs v Ingenious Games LLP and Inside Track Productions LLP and another: [2014] UKUT 0062 (TCC)[2014] UKUT 0062 (TCC) · 2014 · cited 28 times
- Edgeskill Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0038 (TCC)[2014] UKUT 0038 (TCC) · 2014 · cited 27 times
- GSM Export (UK) Limited and Another v The Commissioners for HM Revenue and Customs: [2014] UKUT 0529 (TCC)[2014] UKUT 0529 (TCC) · 2014 · cited 21 times
- Portland Gas Storage Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0270 (TCC)[2014] UKUT 0270 (TCC) · 2014 · cited 18 times
- Pierhead Purchasing Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0321 (TCC)[2014] UKUT 0321 (TCC) · 2014 · cited 18 times
- The Commissioners for HM Revenue and Customs v Keith Donaldson: [2014] UKUT 0536 (TCC)[2014] UKUT 0536 (TCC) · 2014 · cited 18 times
- The Commissioners for HM Revenue and Customs v Earlsferry Thistle Golf Club: [2014] UKUT 0250 (TCC)[2014] UKUT 0250 (TCC) · 2014 · cited 15 times
- The Commissioners for HM Revenue and Customs v Asim Patel: [2014] UKUT 0361 (TCC)[2014] UKUT 0361 (TCC) · 2014 · cited 15 times
- Fidex Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0454 (TCC)[2014] UKUT 0454 (TCC) · 2014 · cited 15 times
- BUPA Insurance Limited v The Commissioners for HM Revenue and Customs: [2014]UKUT 0262 (TCC)[2014] UKUT 0262 (TCC) · 2014 · cited 12 times
- Reed Employment Plc and 11 others v The Commissioners for HM Revenue and Customs: [2014] UKUT 0160 (TCC)[2014] UKUT 0160 (TCC) · 2014 · cited 11 times
- Softhouse Consulting Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0197 (TCC)[2014] UKUT 0197 (TCC) · 2014 · cited 11 times
- The Commissioners for HM Revenue and Customs v European Brand Trading Limited: [2014] UKUT 0226 (TCC)[2014] UKUT 0226 (TCC) · 2014 · cited 11 times
- GSM Export (UK) Limited and Sprint Cellular Division Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0457 (TCC)[2014] UKUT 0457 (TCC) · 2014 · cited 11 times
- The Commissioners for HM Revenue and Customs v BPP Holdings Limited and Others: [2014] UKUT 0496 (TCC)[2014] UKUT 0496 (TCC) · 2014 · cited 10 times
- John Hargreaves v The Commissioners for HM Revenue and Customs: [2014] UKUT 0395 (TCC)[2014] UKUT 0395 (TCC) · 2014 · cited 9 times
- Ghanshyam Batra v The Financial Conduct Authority: [2014] UKUT 0214 (TCC)[2014] UKUT 0214 (TCC) · 2014 · cited 7 times
- The Vaccine Research Limited Partnership and Patrick Lionel Vaughan v The Commissioners for HM Revenue and Customs and The Commissioners for HM Revenue and Customs v The Partnership and Mr Vaughan: [2014] UKUT 0389 (TCC)[2014] UKUT 0389 (TCC) · 2014 · cited 7 times
- The Commissioners for HM Revenue and Customs v Roy Shields: [2014] UKUT 0453 (TCC)[2014] UKUT 0453 (TCC) · 2014 · cited 7 times
- The Commissioners for HM Revenue and Customs v Roger Skinner Limited: [2014] UKUT 0204 (TCC)[2014] UKUT 0204 (TCC) · 2014 · cited 6 times
- Ian Charles Hannam v The Financial Conduct Authority: [2014] UKUT 0233 (TCC)[2014] UKUT 0233 (TCC) · 2014 · cited 6 times
- South African Tourist Board v The Commissioners for HM Revenue and Customs: [2014] UKUT 0280 (TCC)[2014] UKUT 0280 (TCC) · 2014 · cited 6 times
- First Class Communications Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0244 (TCC)[2014] UKUT 0244 (TCC) · 2014 · cited 5 times
- The Commissioners for HM Revenue and Customs v Murray Group Holdings Limited and Others: [2014] UKUT 0292(TCC)[2014] UKUT 0292 (TCC) · 2014 · cited 5 times
- The Commissioners for HM Revenue and Customs v David Finnamore (t/a Hanbidge Storage Services): [2014] UKUT 0336 (TCC)[2014] UKUT 0336 (TCC) · 2014 · cited 5 times
- Patersons of Greenoakhill Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0225 (TCC)[2014] UKUT 0225 (TCC) · 2014 · cited 4 times
- Javier Martin-Artajo v The Financial Conduct Authority: [2014] UKUT 0340 (TCC)[2014] UKUT 0340 (TCC) · 2014 · cited 4 times
- Regentford Limited v The Charity Commission for England and Wales and Her Majesty's Attorney General: [2014] UKUT 0364 (TCC)[2014] UKUT 0364 (TCC) · 2014 · cited 4 times
- Taylor Clark Leisure Plc v The Commissioners for HM Revenue and Customs: [2014] UKUT 0396 (TCC)[2014] UKUT 0396 (TCC) · 2014 · cited 4 times
- Totel Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0485 (TCC)[2014] UKUT 0485 (TCC) · 2014 · cited 4 times
- Angela Burns v The Financial Conduct Authority: [2014] UKUT 0509 (TCC)[2014] UKUT 0509 (TCC) · 2014 · cited 4 times
- Reddrock Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0061 (TCC)[2014] UKUT 0061 (TCC) · 2014 · cited 4 times
- Bedale Golf Club Ltd v The Commissioners for HM Revenue and Customs: [2014] UKUT 0099 (TCC)[2014] UKUT 0099 (TCC) · 2014 · cited 4 times
- HMRC v Cooneen Watts & Stone Limited[2014] UKUT 31 (TCC) · 2014 · cited 3 times
- The Commissioners for HM Revenue and Customs v Julian Martin: [2014] UKUT 0429 (TCC)[2014] UKUT 0429 (TCC) · 2014 · cited 3 times
- The Commissioners for HM Revenue and Customs v Brockenhurst College: [2014] UKUT 0046 (TCC)[2014] UKUT 0046 (TCC) · 2014 · cited 3 times
- The Commissioners for HM Revenue and Customs v Asiana Limited: [2014] UKUT 0489 (TCC)[2014] UKUT 0489 (TCC) · 2014 · cited 3 times
- The Commissioners for HM Revenue and Customs v Longrigde on The Thames: [2014] UKUT 0504 (TCC)[2014] UKUT 0504 (TCC) · 2014 · cited 3 times
- The Commissioners for HM Revenue and Customs v Mitesh Dhanak: [2014] UKUT 0068 (TCC)[2014] UKUT 0068 (TCC) · 2014 · cited 3 times
- Greene King Plc and Greene King Acquisitions Ltd v The Commissioners for HM Revenue and Customs: [2014] UKUT 0178 (TCC)[2014] UKUT 0178 (TCC) · 2014 · cited 2 times
- The Commisioners for HM Revenue and Customs v Pinevale Limited: [2014] UKUT 0202 (TCC)[2014] UKUT 0202 (TCC) · 2014 · cited 2 times
- Andrew Chappell v The Commissioners for HM Revenue and Customs: [2014] UKUT 0344 (TCC)[2014] UKUT 0344 (TCC) · 2014 · cited 2 times
- Westinsure Group Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0452 (TCC)[2014] UKUT 00452 (TCC) · 2014 · cited 2 times
- Spring Salmon and Seafood Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0488 (TCC)[2014] UKUT 0488 (TCC) · 2014 · cited 2 times
- Project Blue Limited (formerly Project Blue (Guernsey) Limited) v The Commissioners for HM Revenue and Customs: [2014] UKUT 0564 (TCC)[2014] UKUT 0564 (TCC) · 2014 · cited 2 times
- Dr Samad Samadian v The Commissioners for HM Revenue and Customs: [2014] UKUT 0013 (TCC)[2014] UKUT 0013 (TCC) · 2014 · cited 1 time
- Lifeline Europe Ltd v The Commissioners for HM Revenue and Customs: [2014] UKUT 0135 (TCC)[2014] UKUT 0135 (TCC) · 2014 · cited 1 time
- ITV PLC, Granada Ltd and others v The Pensions Regulator and Box Clever Trustees Ltd: FSD[2014] UKUT 0175 (TCC) · 2014 · cited 1 time
- Targetti (UK) Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0274 (TCC)[2014] UKUT 0274 (TCC) · 2014 · cited 1 time
- The Commissioners for HM Revenue and Customs v Lok'nStore Group Plc: [2014] UKUT 0288 (TCC)[2014] UKUT 0288 (TCC) · 2014 · cited 1 time
- Ian Charles t/a Boston Computer Group Europe v The Commissioners for HM Revenue and Customs: [2014] UKUT 0328 (TCC)[2014] UKUT 0328 (TCC) · 2014 · cited 1 time
- Alberto Micalizzi v The Financial Conduct Authority: [2014] UKUT 0335 (TCC)[2014] UKUT 0335 (TCC) · 2014 · cited 1 time
- The Commissioners for HM Revenue and Customs v British Film Institute: [2014] UKUT 0370 (TCC)[2014] UKUT 0370 (TCC) · 2014 · cited 1 time
- The Commissioners for HM Revenue and Customs v University of Huddersfield Higher Education Corporation: [2014] UKUT 0438 (TCC)[2014] UKUT 0438 (TCC) · 2014 · cited 1 time
- Isle of Wight Council and Others v The Commissioners for HM Revenue and Customs: [2014] UKUT 0446 (TCC)[2014] UKUT 0446 (TCC) · 2014 · cited 1 time
- The Commissioners for HM Revenue and Customs v Asim Patel: [2014] UKUT 0484 (TCC)[2014] UKUT 0484 (TCC) · 2014 · cited 1 time
- The Commissioners for HM Revenue and Customs v I A Associates Limited: [2014] UKUT 0498 (TCC)[2014] UKUT 0498 (TCC) · 2014 · cited 1 time
- Lane Fouracres Associates v The Commissioners for HM Revenue and Customs: [2014] UKUT 0067 (TCC)[2014] UKUT 0067 (TCC) · 2014 · cited 1 time
- Bristol and West Plc v The Commissioners for HM Revenue and Customs: [2014] UKUT 0073 (TCC)[2014] UKUT 0073 (TCC) · 2014 · cited 1 time
- John and Elaine Graham trading as Xs and Os Amusements and Others v The Commissioners for HM Revenue and Customs: [2014] UKUT 0075 (TCC)[2014] UKUT 0075 (TCC) · 2014 · cited 1 time
- Aspect Capital Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0081 (TCC)[2014] UKUT 0081 (TCC) · 2014 · cited 1 time
- The Commissioners for HM Revenue and Customs v Apollo Fuels Limited and Others Brian Edwards and Others: [2014] UKUT 0095 (TCC)a[2014] UKUT 0095 (TCC) · 2014 · cited 1 time
- DMWSHNZ Ltd (In Members' Voluntary Liquidation) v The Commissioners for HM Revenue and Customs: [2014] UKUT 0098 (TCC)[2014] UKUT 0098 (TCC) · 2014 · cited 1 time
- The Commissioners for HM Revenue and Customs v Mark Stolkin: [2014] UKUT 0165 (TCC)[2014] UKUT 0165 (TCC) · 2014
- Mercedes-Benz Financial Services UK Ltd v The Commissioners for HM Revenue and Customs: [2014] UKUT 0200 (TCC)[2014] UKUT 0200 (TCC) · 2014
- Next Distribution Limited, Next Group Plc and The Paige Group Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0227 (TCC)[2014] UKUT 0227 (TCC) · 2014
- Kenneth Charles Noble v The Commissioners for HM Revenue and Customs: [2014] UKUT 0252 (TCC)[2014] UKUT 0252 (TCC) · 2014
- Earthshine Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0271 (TCC)[2014] UKUT 0271 (TCC) · 2014
- Annova Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0028 (TCC)[2014] UKUT 0028 (TCC) · 2014
- Totel Distribution Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0307 (TCC)[2014] UKUT 0307 (TCC) · 2014
- Philip Graham Tindale v The Commissioners for HM Revenue and Customs: [2014] UKUT 0324 (TCC)[2014] UKUT 0324 (TCC) · 2014
- Stephen Robert Allen v The Financial Conduct Authority: [2014] UKUT 0348 (TCC)[2014] UKUT 0348 (TCC) · 2014
- The Commissioners for HM Revenue and Customs v David Thomson: [2014] UKUT 0360 (TCC)[2014] UKUT 0360 (TCC) · 2014
- The Commissioners for HM Revenue and Customs v Sportech PLC and others: [2014] UKUT 0398 (TCC)[2014] UKUT 0398 (TCC) · 2014
- Hilary Kathryn Kirkby v Marcus Alexander Heaney: [2014] UKUT 0507 (TCC)[2014] UKUT 0507 (TCC) · 2014
- Else Refining and Recycling v The Commissioners for HM Revenue and Customs: [2014] UKUT 0008 (TCC)[2014] UKUT 0008 (TCC) · 2014
- Stephen Colchester v The Commissioners for HM Revenue and Customs: [2014] UKUT 0083 (TCC)[2014] UKUT 0083 (TCC) · 2014
- The Commissioners for HM Revenue and Customs v Caithness Creels Ltd: [2014] UKUT 0097 (TCC)[2014] UKUT 0097 (TCC) · 2014