Upper Tribunal (Tax and Chancery Chamber) judgments from 2016

105 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2016.

The Commissioners for HM Revenue and Customs v B & M Retail Limited: [2016] UKUT 0429 (TCC)[2016] UKUT 0429 (TCC) · 2016 · cited 26 times
Neil Pattullo v The Commissioners for HM Revenue and Customs: [2016] UKUT 0270 (TCC)[2016] UKUT 0270 (TCC) · 2016 · cited 22 times
Tariq Carrimjee v The Financial Conduct Authority: [2016] UKUT 0447 (TCC)[2016] UKUT 0447 (TCC) · 2016 · cited 22 times
PDHL Limited v The Financial Conduct Authority: [2016] UKUT 0129 (TCC)[2016] UKUT 0129 (TCC) · 2016 · cited 19 times
The Commissioners for HM Revenue and Customs v Nicholas M F Trigg (a Partner of Tonnant LLP): [2016] UKUT 0165 (TCC)[2016] UKUT 0165 (TCC) · 2016 · cited 18 times
ETB (2014) Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0424 (TCC)[2016] UKUT 0424 (TCC) · 2016 · cited 16 times
Acornwood LLP, Bastionspark LLP, Edgedale LLP, Starbrooke LLP, Hawksbridge LLP v The Commissioners for HM Revenue and Customs: [2016] UKUT 0361 (TCC)[2016] UKUT 0361 (TCC) · 2016 · cited 14 times
Roger Dyer and Jean Dyer v The Commissioners for HM Revenue and Customs: [2016] UKUT 0381 (TCC)[2016] UKUT 0381 (TCC) · 2016 · cited 13 times
Liam McKeown, Michael Duggan, Thomas McPolin v The Commissioners for HM Revenue and Customs: [2016] UKUT 0479 (TCC)[2016] UKUT 0479 (TCC) · 2016 · cited 11 times
E Buyer UK Limited v The Commissioners for HM Revenue and Customs and The Commissioners for HM Revenue and Customs v Citibank NA: [2016] UKUT 0123 (TCC)[2016] UKUT 0123 (TCC) · 2016 · cited 10 times
The Commissioners for HM Revenue and Customs v Pacific Computers Limited: [2016] UKUT 0350 (TCC)[2016] UKUT 0350 (TCC) · 2016 · cited 9 times
The Durham Company Ltd, R (on the application for) v The Commissioners for HMRC & Anor [2016] UKUT 417 (TCC) · 2016 · cited 9 times
Euro Wines (C&C) Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0359 (TCC)[2016] UKUT 0359 (TCC) · 2016 · cited 8 times
Dr Saim Koksal T/A Arcis Management Consultancy v The Financial Conduct Authority: [2016] UKUT 0478 (TCC)[2016] UKUT 0478 (TCC) · 2016 · cited 8 times
Marshall and Co v The Commissioners for HM Revenue and Customs: [2016] UKUT 0116 (TCC)[2016] UKUT 0116 (TCC) · 2016 · cited 7 times
Melvyn Roy Bean and Penelope Jane Saxton v Howard Katz and Iris Benjamin Katz: [2016] UKUT 0168 (TCC)[2016] UKUT 0168 (TCC) · 2016 · cited 7 times
The Commissioners for HM Revenue and Customs v Richard Burton: [2016] UKUT 0020 (TCC)[2016] UKUT 0020 (TCC) · 2016 · cited 7 times
BMW (UK) Limited, MG Rover Group, Lloyds Banking Group PLC, Standard Chartered PLC and others v The Commissioners for HM Revenue and Customs: [2016] UKUT 0434 (TCC)[2016] UKUT 0434 (TCC) · 2016 · cited 7 times
B & K Lavery Property Trading Partnership v The Commissioners for HM Revenue and Customs: [2016] UKUT 0525 (TCC)[2016] UKUT 0525 (TCC) · 2016 · cited 7 times
Norseman Gold Plc v The Commissioners for HM Revenue and Customs: [2016] UKUT 0069 (TCC)[2016] UKUT 0069 (TCC) · 2016 · cited 7 times
The Commissioners for HM Revenue and Customs v Vodafone Group Services Limited: [2016] UKUT 0089 (TCC)[2016] UKUT 0089 (TCC) · 2016 · cited 7 times
Dr Saim Koksal t/a ARCIS Management Consultancy v The Financial Conduct Authority: [2016] UKUT 0192 (TCC)[2016] UKUT 0192 (TCC) · 2016 · cited 5 times
Spring Capital Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0264 (TCC)[2016] UKUT 0264 (TCC) · 2016 · cited 5 times
Mobile Sourcing Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0274 (TCC)[2016] UKUT 0274 (TCC) · 2016 · cited 5 times
Anthony Hardy v The Commissioners for HM Revenue and Customs: [2016] UKUT 0332 (TCC)[2016] UKUT 0332 (TCC) · 2016 · cited 5 times
The Commissioners for HM Revenue and Customs v Charles Shaw: [2016] UKUT 0004 (TCC)[2016] UKUT 0004 (TCC) · 2016 · cited 5 times
Stewart Ford, Mark Owen and Peter Johnson v The Financial Conduct Authority: [2016] UKUT 0041 (TCC)[2016] UKUT 0041 (TCC) · 2016 · cited 5 times
Bastionspark LLP, Edgedale LLP, Starbrooke LLP, Hawksbridge LLP v The Commissioners for HM Revenue and Customs: [2016] UKUT 0425 (TCC)[2016] UKUT 0425 (TCC) · 2016 · cited 5 times
Arif Hussein v The Financial Conduct Authority: [2016] UKUT 0549 (TCC)[2016] UKUT 0549 (TCC) · 2016 · cited 5 times
The Queen on the Application of Ace Drinks Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0124 (TCC)[2016] UKUT 0124 (TCC) · 2016 · cited 4 times
Shields & Sons Partnership v The Commissioners for HM Revenue and Customs: [2016] UKUT 0142 (TCC)[2016] UKUT 0142 (TCC) · 2016 · cited 4 times
The Commissioners for HM Revenue and Customs v A G Villodre SL: [2016] UKUT 0166 (TCC)[2016] UKUT 0166 (TCC) · 2016 · cited 4 times
The Commissioners for HM Revenue and Customs v Mr Peter Vaines: [2016] UKUT 0002 (TCC)[2016] UKUT 0002 (TCC) · 2016 · cited 4 times
Peter Arakiel Brookes v The Commissioners for HM Revenue and Customs: [2016] UKUT 0214 (TCC)[2016] UKUT 0214 (TCC) · 2016 · cited 4 times
Robert Drummond v The Commissioners for HM Revenue and Customs: [2016] UKUT 0221 (TCC)[2016] UKUT 0221 (TCC) · 2016 · cited 4 times
Gordon Murdoch and Sandra Murdoch v Dean Amesbury and Rachel Amesbury: [2016] UKUT 0003 (TCC)[2016] UKUT 0003 (TCC) · 2016 · cited 4 times
Spring Salmon and Seafood Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0313 (TCC)[2016] UKUT 0313 (TCC) · 2016 · cited 4 times
The Personal Representative of Michael Wood (Deceased) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0346 (TCC)[2016] UKUT 0346 (TCC) · 2016 · cited 4 times
The Commissioners for HM Revenue and Customs v Caithness Rubgy Football Club: [2016] UKUT 0354 (TCC)[2016] UKUT 0354 (TCC) · 2016 · cited 4 times
Abdul Razzaq and Javaid Malik v The Charity Commission for England and Wales: [2016] UKUT 0546 (TCC)[2016] UKUT 0546 (TCC) · 2016 · cited 4 times
Krishna Moorthy v The Commissioners for HM Revenue and Customs: [2016] UKUT 0013 TCC[2016] UKUT 0013 (TCC) · 2016 · cited 3 times
The Commissioners for HM Revenue and Customs v Wakefield College: [2016] UKUT 0019 (TCC)[2016] UKUT 0019 (TCC) · 2016 · cited 3 times
The Commissioners for HM Revenue and Customs v SAE Education Limited: [2016] UKUT 0193 (TCC)[2016] UKUT 0193 (TCC) · 2016 · cited 3 times
Flix Innovations Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0301 (TCC)[2016] UKUT 0301 (TCC) · 2016 · cited 3 times
Robert Drummond v The Commissioners for HM Revenue and Customs: [2016] UKUT 0369 (TCC)[2016] UKUT 0369 (TCC) · 2016 · cited 3 times
The Commissioners for HM Revenue and Customs v Bratt Auto Contracts Limited and Bratt Auto Services Limited: [2016] UKUT 0090 (TCC)[2016] UKUT 0090 (TCC) · 2016 · cited 3 times
Easinghall Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0105 (TCC)[2016] UKUT 0105 (TCC) · 2016 · cited 2 times
The Queen on the Application of Telefonica Europe Plc and Telefonica UK Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0173 (TCC)[2016] UKUT 0173 (TCC) · 2016 · cited 2 times
Grand Entertainments Company (a firm) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0209 (TCC)[2016] UKUT 0209 (TCC) · 2016 · cited 2 times
London Clubs Management Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0259 (TCC)[2016] UKUT 0259 (TCC) · 2016 · cited 2 times
Darren Hills and Lynne Hills v The Commissioners for HM Revenue and Customs: [2016] UKUT 0266 (TCC)[2016] UKUT 0266 (TCC) · 2016 · cited 2 times
ING Intermediate Holdings Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0298 (TCC)[2016] UKUT 0298 (TCC) · 2016 · cited 2 times
Vehicle Control Services Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0316 (TCC)[2016] UKUT 0316 (TCC) · 2016 · cited 2 times
Clear PLC (In Liquidation) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0347 (TCC)[2016] UKUT 0347 (TCC) · 2016 · cited 2 times
Luke Iseal Davis v Wayne Peter Wiggett: [2016] UKUT 0358 (TCC)[2016] UKUT 0358 (TCC) · 2016 · cited 2 times
The Commissioners for HM Revenue and Customs v TGH (Commercial) Limited: [2016] UKUT 0519 (TCC)[2016] UKUT 0519 (TCC) · 2016 · cited 2 times
Boxmoor Construction Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0091 (TCC)[2016] UKUT 0091 (TCC) · 2016 · cited 2 times
The Commissioners for HM Revenue and Customs v Invicta Foods Limited: [2016] UKUT 0001 (TCC)[2016] UKUT 0001 (TCC) · 2016 · cited 1 time
Joerg Vogt v The Financial Conduct Authority: [2016] UKUT 0103 (TCC)[2016] UKUT 0103 (TCC) · 2016 · cited 1 time
Repertoire Culinaire Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0104 (TCC)[2016] UKUT 0104 (TCC) · 2016 · cited 1 time
PDHL Limited v The Financial Conduct Authority: [2016] UKUT 0130 (TCC)[2016] UKUT 0130 (TCC) · 2016 · cited 1 time
Findmypast Limited (formerly DC Thomson Family History Ltd and before that Brightsolid Online Technology Ltd) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0017 (TCC)[2016] UKUT 0017 (TCC) · 2016 · cited 1 time
PDHL Limited v The Financial Conduct Authority: [2016] UKUT 0018 (TCC)[2016] UKUT 0018 (TCC) · 2016 · cited 1 time
John Nicholson v The Charity Commission for England and Wales: [2016] UKUT 0198 (TCC)[2016] UKUT 0198 (TCC) · 2016 · cited 1 time
The Commissioners for HM Revenue and Customs v Iveco Limited: [2016] UKUT 0263 (TCC)[2016] UKUT 0263 (TCC) · 2016 · cited 1 time
The Commissioners for HM Revenue and Customs v Imperial College of Science, Technology and Medicine: [2016] UKUT 0278 (TCC)[2016] UKUT 0278 (TCC) · 2016 · cited 1 time
General Healthcare Group Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0315 (TCC)[2016] UKUT 0315 (TCC) · 2016 · cited 1 time
The Commissioners for HM Revenue and Customs v Leekes Limited: [2016] UKUT 0320 (TCC)[2016] UKUT 0320 (TCC) · 2016 · cited 1 time
Ulster Metal Refiners Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0342 (TCC)[2016] UKUT 0342 (TCC) · 2016 · cited 1 time
Christopher Martin Cantelmi and Maha Nakli v Ian John Hart: [2016] UKUT 0035 (TCC)[2016] UKUT 0035 (TCC) · 2016 · cited 1 time
Hasbro European Trading BV v The Commissioners for HM Revenue and Customs: [2016] UKUT 0408 (TCC)[2016] UKUT 0408 (TCC) · 2016 · cited 1 time
The Commissioners for HM Revenue and Customs v Kati Zombory-Moldovan (trading as Craft Carnival): [2016] UKUT 0433 (TCC)[2016] UKUT 0433 (TCC) · 2016 · cited 1 time
Prizeflex Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0436 (TCC)[2016] UKUT 0436 (TCC) · 2016 · cited 1 time
Robert Angus Hill v The Pensions Regulator: [2016] UKUT 0480 (TCC)[2016] UKUT 0480 (TCC) · 2016 · cited 1 time
Granada UK Rental and Retail Limited, Granada Media Limited, Granada Group Limited, Granada Limited, ITV PLC v The Pensions Regulator: [2016] UKUT 0492 (TCC)[2016] UKUT 0492 (TCC) · 2016 · cited 1 time
Christopher Ashton v The Financial Conduct Authority: [2016] UKUT 0005 (TCC)[2016] UKUT 0005 (TCC) · 2016 · cited 1 time
The Commissioners for HM Revenue and Customs v (1) Anthony Hancock (2) Tracy Lee Hancock: [2016] UKUT 0081 (TCC)[2016] UKUT 0081 (TCC) · 2016 · cited 1 time
Laura Janes v Henry Janes: [2015] UKUT 0688 (TCC)[2015] UKUT 0688 (TCC) · 2016
(1) John Lindsay (2) Denise Ann Lindsay v Marilyn Gloria Young: [2015] UKUT 0690 (TCC)[2015] UKUT 0690 (TCC) · 2016
The Commissioners for HM Revenue and Customs v Frank A Smart and Son Limited: [2016] UKUT 0121 (TCC)[2016] UKUT 0121 (TCC) · 2016
Darren Hills and Lynne Hills v The Commissioners for HM Revenue and Customs: [2016] UKUT 0189 (TCC)[2016] UKUT 0189 (TCC) · 2016
The Queen (on the Application of Hammonds of Knutsford Plc) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0195 (TCC)[2016] UKUT 0195 (TCC) · 2016
The Commissioners for HM Revenue and Customs v SDM European Transport Limited: [2016] UKUT 0201 (TCC)[2016] UKUT 0201 (TCC) · 2016
The Charity Commission for England and Wales v Stephen Hunt: [2016] UKUT 0210 (TCC)[2016] UKUT 0210 (TCC) · 2016
Money Matcher Limited v The Financial Conduct Authority: [2016]UKUT 0211 (TCC)[2016] UKUT 0211 (TCC) · 2016
The Queen on the Application of Whitefields Golf Club Limited and Others v The First Tier Tribunal and The Commissioners for HM Revenue and Customs as an interested party: [2016] UKUT 0235 (TCC)[2016] UKUT 0235 (TCC) · 2016
Shoshana Pine v The Commissioners for HM Revenue and Customs: [2016] UKUT 0236 (TCC)[2016] UKUT 0236 (TCC) · 2016
Gateshead Jewish Nursery v The Commissioners for HM Revenue and Customs: [2016] UKUT 0237 (TCC)[2016] UKUT 0237 (TCC) · 2016
Shoshana Pine v The Commissioners for HM Revenue and Customs: [2016] UKUT 0257 (TCC)[2016] UKUT 0257 (TCC) · 2016
Christian Bittar, Joerg Vogt, Philippe Moryoussef v The Financial Conduct Authority: [2016]UKUT 0265 (TCC)[2016] UKUT 0265 (TCC) · 2016
Thomas Estates Limited (trading as Beacon Bingo) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0268 (TCC)[2016] UKUT 0268 (TCC) · 2016
Zipvit Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0294 (TCC)[2016] UKUT 0294 (TCC) · 2016
Julien Grout v The Financial Conduct Authority: [2016] UKUT 0302 (TCC)[2016] UKUT 0302 (TCC) · 2016
The Commissioners for HM Revenue and Customs v Brobot Petroleum Limited: [2016] UKUT 0330 (TCC)[2016] UKUT 0330 (TCC) · 2016
The Commissioners for HM Revenue and Customs v National Exhibition Centre Limited: [2016] UKUT 0333 (TCC)[2016] UKUT 0333 (TCC) · 2016
Fairway Lakes Limited v The Commissioners for HM Revenue and Customs[2016] UKUT 0340 (TCC) · 2016
Judith Thorne v The Commissioners for HM Revenue and Customs: [2016] UKUT 0349 (TCC)[2016] UKUT 0349 (TCC) · 2016
Tricor PLC v The Commissioners for HM Revenue and Customs: [2016] UKUT 0362 (TCC)[2016] UKUT 0362 (TCC) · 2016
The Commissioners for HM Revenue and Customs v DPAS Limited: [2016] UKUT 0373 (TCC)[2016] UKUT 0373 (TCC) · 2016
John Augustine Garland v The Commissioners for HM Revenue and Customs: [2016] UKUT 0431 (TCC)[2016] UKUT 0431 (TCC) · 2016
Charlotte Isobel Hughes v Mark Daniel Mooney: [2016] UKUT 0473 (TCC)[2016] UKUT 0473 (TCC) · 2016
St Andrew’s College Bradfield v The Commissioners for HMRC[2016] UKUT 0491 (TCC) · 2016
Steven Maoudis T/A Montana Debt Management v The Financial Conduct Authority: [2016] UKUT 0548 (TCC)[2016] UKUT 0548 (TCC) · 2016
Marsdens Caterers of Sheffield v The Commissioners for HM Revenue and Customs: [2016] UKUT 0088 (TCC)[2016] UKUT 0088 (TCC) · 2016
Margaret Morris and Brenda Redpath v Godiva Mortgages Ltd and Bernice Smith: [2017] UKUT 0044 (TCC)[2017] UKUT 0044 (TCC) · 2016