Upper Tribunal (Tax and Chancery Chamber) judgments from 2017
111 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2017.
- R & J Birkett T/A The Orchards Residential Home, Dunmore Residential Home, Kingland House Residential Home, The Firs Residential Home, Merry Hall Residential Home v The Commissioners for HM Revenue and Customs: [2017] UKUT 0089 (TCC)[2017] UKUT 0089 (TCC) · 2017 · cited 53 times
- AC (Wholesale) Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0191 (TCC)[2017] UKUT 0191 (TCC) · 2017 · cited 33 times
- Kevan Denley v The Commissioners for HM Revenue and Customs: [2017] UKUT 0340 (TCC)[2017] UKUT 0340 (TCC) · 2017 · cited 23 times
- Seven Individuals v The Commissioners for HM Revenue and Customs: [2017] UKUT 0132 (TCC)[2017] UKUT 0132 (TCC) · 2017 · cited 22 times
- The Commissioners for HM Revenue and Customs v Elbrook (Cash & Carry) Limited: [2017] UKUT 0181 (TCC)[2017] UKUT 0181 (TCC) · 2017 · cited 15 times
- Scandico Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0467 (TCC)[2017] UKUT 0467 (TCC) · 2017 · cited 15 times
- The Commissioners for HM Revenue and Customs v Michael Mabbutt: [2017] UKUT 0289 (TCC)[2017] UKUT 0289 (TCC) · 2017 · cited 13 times
- The Commissioners for HM Revenue and Customs v Martyn Glen Perfect: [2017] UKUT 0476 (TCC)[2017] UKUT 0476 (TCC) · 2017 · cited 12 times
- Bramley Ferry Supplies Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0214 (TCC)[2017] UKUT 0214 (TCC) · 2017 · cited 10 times
- Adam Frosh, Rachel Joyce, David and Paula Goring-Thomas v The Commissioners for HM Revenue and Customs: [2017] UKUT 0320 (TCC)[2017] UKUT 0320 (TCC) · 2017 · cited 10 times
- The Commissioners for HM Revenue and Customs v Eric Walker: [2016] UKUT 00032 (TCC)[2016] UKUT 00032 (TCC) · 2017 · cited 8 times
- The Brain Disorders Research Limited Partnership and Neil Hockin v The Commissioners for HM Revenue and Customs: [2017] UKUT 0176 (TCC)[2017] UKUT 0176 (TCC) · 2017 · cited 8 times
- The Commissioners for HM Revenue and Customs v James Edward Boyce t/a Glenwood: [2017] UKUT 0177 (TCC)[2017] UKUT 0177 (TCC) · 2017 · cited 8 times
- Vital Nut Co Limited v The Commissioners for HMRC[2017] UKUT 0192 (TCC) · 2017 · cited 8 times
- The Commissioners for HM Revenue and Customs v C M Utilities Limited: [2017] UKUT 0305 (TCC)[2017] UKUT 0305 (TCC) · 2017 · cited 8 times
- The Commissioners for HM Revenue and Customs v Metropolitan International Schools Ltd: [2017] UKUT 0431 (TCC)[2017] UKUT 0431 (TCC) · 2017 · cited 8 times
- The Commissioners for HM Revenue and Customs v Jackson Grundy Limited: [2017] UKUT 0180 (TCC)[2017] UKUT 0180 (TCC) · 2017 · cited 7 times
- The Commissioners for HM Revenue and Customs v Hare Wines Ltd and Another: [2017] UKUT 0465 (TCC)[2017] UKUT 0465 (TCC) · 2017 · cited 7 times
- The Commissioners for HM Revenue and Customs v Wheels Private Hire Ltd: [2017] UKUT 0051 (TCC)[2017] UKUT 0051 (TCC) · 2017 · cited 7 times
- GDF Suez Teesside Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0068 (TCC)[2017] UKUT 0068 (TCC) · 2017 · cited 7 times
- U-Drive Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0112 (TCC)[2017] UKUT 0112 (TCC) · 2017 · cited 6 times
- Charles Anthony Llewellen Palmer v The Financial Conduct Authority: [2017] UKUT 0313 (TCC)[2017] UKUT 0313 (TCC) · 2017 · cited 6 times
- The Commissioners for HM Revenue and Customs v Riaz Ahmed T/A Beehive Stores: [2017] UKUT 0359 (TCC)[2017] UKUT 0359 (TCC) · 2017 · cited 6 times
- Stewart John Ford and Mark John Owen v Financial Conduct Authority: [2017] UKUT 0147 (TCC)[2017] UKUT 0147 (TCC) · 2017 · cited 5 times
- Anthony Badaloo trading as Church Hill Finance v The Financial Conduct Authority: [2017] UKUT 0158 (TCC)[2017] UKUT 0158 (TCC) · 2017 · cited 5 times
- The Commissioners for HM Revenue and Customs v 1. Temple Finance Limited 2. Temple Retail Limited: [2017] UKUT 0315 (TCC)[2017] UKUT 0315 (TCC) · 2017 · cited 5 times
- Behzad Fuels Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0321 (TCC)[2017] UKUT 0321 (TCC) · 2017 · cited 5 times
- The Commissioners for HM Revenue and Customs v (1) SDI (Brook EU) Limited (2) Sportsdirect.com Retail Limited: [2017] UKUT 0327 (TCC)[2017] UKUT 0327 (TCC) · 2017 · cited 5 times
- The Commissioners for HM Revenue and Customs v Michael and Elizabeth McQuillan: [2017] UKUT 0344 (TCC)[2017] UKUT 0344 (TCC) · 2017 · cited 5 times
- Shahzada Rasul v The Commissioners for HM Revenue and Customs: [2017] UKUT 0357 (TCC)[2017] UKUT 0357 (TCC) · 2017 · cited 5 times
- Clavis Liberty Fund 1 LP v The Commissioners for HM Revenue and Customs: [2017] UKUT 0418 (TCC)[2017] UKUT 0418 (TCC) · 2017 · cited 5 times
- The Commissioners for HM Revenue and Customs v LIFE Services Ltd: [2017] UKUT 0484 (TCC)[2017] UKUT 0484 (TCC) · 2017 · cited 5 times
- Synectiv Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0099 (TCC)[2017] UKUT 0099 (TCC) · 2017 · cited 5 times
- Mark Danvers v The Commissioners for HM Revenue and Customs: [2016]UKUT 0569 (TCC)[2016] UKUT 0569 (TCC) · 2017 · cited 4 times
- Adecco UK Ltd, Ajilon (UK) Ltd, Badenoch and Clark Ltd, Hy-Phen.Com Ltd, Lawson Bishop Financial Ltd, Modis International Ltd, Roevin Management Services Ltd, Spring Personnel Ltd, Spring Technology Staffing Services Ltd v HMRC: [2017] UKUT 0113 (TCC)[2017] UKUT 0113 (TCC) · 2017 · cited 4 times
- National Car Parks Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0247 (TCC)[2017] UKUT 0247 (TCC) · 2017 · cited 4 times
- David Welford, Diane Welford, Adriane Welford v David Graham, Elizabeth Graham: [2017] UKUT 0297 (TCC)[2017] UKUT 0297 (TCC) · 2017 · cited 4 times
- Taylor Wimpey Plc v The Commissioners for HM Revenue and Customs: [2017] UKUT 0034 (TCC)[2017] UKUT 0034 (TCC) · 2017 · cited 4 times
- Christian Bittar v Financial Conduct Authority: [2017] UKUT 0082 (TCC)[2017] UKUT 0082 (TCC) · 2017 · cited 4 times
- Bryan Scambler and Rebecca Scambler v The Commissioners for HM Revenue and Customs: [2017] UKUT 0001 (TCC)[2017] UKUT 0001 (TCC) · 2017 · cited 3 times
- NHS Greater Glasgow and Clyde Health Board v The Commissioners for HM Revenue and Customs: [2017] UKUT 0019 (TCC)[2017] UKUT 0019 (TCC) · 2017 · cited 3 times
- Blue Chip Hotels Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0204 TCC[2017] UKUT 0204 (TCC) · 2017 · cited 3 times
- The Commissioners for HM Revenue and Customs v Martin Frederick Fowler: [2017] UKUT 0219 (TCC)[2017] UKUT 0219 (TCC) · 2017 · cited 3 times
- The Commissioners for HM Revenue and Customs v Coinstar Limited: [2017] UKUT 0256 (TCC)[2017] UKUT 0256 (TCC) · 2017 · cited 3 times
- The Commissioners for HM Revenue and Customs v Huxley (UK) Ltd: [2017] UKUT 0393 (TCC)[2017] UKUT 0393 (TCC) · 2017 · cited 3 times
- Carl Hodson v The Commissioners for HM Revenue and Customs: [2017] UKUT 0439 (TCC)[2017] UKUT 0439 (TCC) · 2017 · cited 3 times
- The Commissioners for HM Revenue and Customs v Peter L Drown & Mrs R E Leadley (as executors of Jeffrey John Leadley deceased): [2017] UKUT 0111 (TCC)[2017] UKUT 0111 (TCC) · 2017 · cited 2 times
- Spring Salmon and Seafood Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0205 (TCC)[2017] UKUT 0205 (TCC) · 2017 · cited 2 times
- The Commissioners for HM Revenue and Customs v C Jenkin and Son Limited: [2017] UKUT 0239 (TCC)[2017] UKUT 0239 (TCC) · 2017 · cited 2 times
- Lithuanian Beer Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0245 (TCC)[2017] UKUT 0245 (TCC) · 2017 · cited 2 times
- The Commissioners for HM Revenue and Customs v J3 Building Solutions Limited: [2017] UKUT 0253 (TCC)[2017] UKUT 0253 (TCC) · 2017 · cited 2 times
- X-Wind Power Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0290 (TCC)[2017] UKUT 0290 (TCC) · 2017 · cited 2 times
- Conor Robinson v The Commissioners for HM Revenue and Customs: [2017] UKUT 0383 (TCC)[2017] UKUT 0383 (TCC) · 2017 · cited 2 times
- Farnborough Airport Properties Company Ltd and Another v The Commissioners for HM Revenue and Customs: [2017] UKUT 0394 (TCC)[2017] UKUT 0394 (TCC) · 2017 · cited 2 times
- Travel Document Service and Another v The Commissioners for HM Revenue and Customs: [2017] UKUT 0045 (TCC)[2017] UKUT 0045 (TCC) · 2017 · cited 2 times
- Shields & Sons Partnership v The Commissioners for HMRC[2017] UKUT 0504 (TCC) · 2017 · cited 2 times
- Robert Huitson v The Commissioners for HMRC[2017] UKUT 0075 (TCC) · 2017 · cited 2 times
- The Commissioners for HM Revenue and Customs v Sippchoice Limited: [2017] UKUT 0087 (TCC)[2017] UKUT 0087 (TCC) · 2017 · cited 2 times
- Swanfield Limited, QN Hotels (Wrexham) Limited, QN Hotels (Aylesbury) Limited, QN Hotels Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0088 (TCC)[2017] UKUT 0088 (TCC) · 2017 · cited 2 times
- Gala 1 Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0564 (TCC)[2016] UKUT 0564 (TCC) · 2017 · cited 1 time
- The Commissioners for HM Revenue and Customs v TGH (Commercial) Limited: [2017] UKUT 0116 (TCC)[2017] UKUT 0116 (TCC) · 2017 · cited 1 time
- Port of London Authority v Paul Mendoza: [2017] UKUT 0146 (TCC)[2017] UKUT 0146 (TCC) · 2017 · cited 1 time
- One Insurance Ltd v The Financial Conduct Authority:[2017] UKUT 0210 (TCC)[2017] UKUT 0210 (TCC) · 2017 · cited 1 time
- Coin-A-Drink Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0211 (TCC)[2017] UKUT 0211 (TCC) · 2017 · cited 1 time
- Mark Law and Annabel Law v Elizabeth Haider: [2017] UKUT 0212 (TCC)[2017] UKUT 0212 (TCC) · 2017 · cited 1 time
- Westminster Trading Ltd and Others v The Commissioners for HM Revenue and Customs: [2017] UKUT 0023 (TCC)[2017] UKUT 0023 (TCC) · 2017 · cited 1 time
- Oak Tree Motor Homes Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0027 (TCC)[2017] UKUT 0027 (TCC) · 2017 · cited 1 time
- John Chiesa and Colette Chiesa v Financial Conduct Authority: [2017] UKUT 0275 TCC[2017] UKUT 0275 (TCC) · 2017 · cited 1 time
- Viscount Hood, Executor of the Estate of Lady Diana Hood v The Commissioners for HM Revenue and Customs: [2017] UKUT 0276 (TCC)[2017] UKUT 0276 (TCC) · 2017 · cited 1 time
- All Metal Services Limited v The Pensions Regulator: [2017] UKUT 0323 (TCC)[2017] UKUT 0323 (TCC) · 2017 · cited 1 time
- Umaad Butt v The Commissioners for HM Revenue and Customs: [2017] UKUT 0325 (TCC)[2017] UKUT 0325 (TCC) · 2017 · cited 1 time
- The Commissioners for HM Revenue and Customs v C M Utilities Limited: [2017] UKUT 0378 (TCC)[2017] UKUT 0378 (TCC) · 2017 · cited 1 time
- The Commissioners for HM Revenue and Customs v Benham (Specialist Cars) Limited: [2017] UKUT 0389 (TCC)[2017] UKUT 0389 (TCC) · 2017 · cited 1 time
- Richard Stephen Akester v The Commissioners for HM Revenue and Customs: [2017] UKUT 0404 (TCC)[2017] UKUT 0404 (TCC) · 2017 · cited 1 time
- Tom Alexander William Hayes v Financial Conduct Authority: [2017] UKUT 0423 (TCC)[2017] UKUT 0423 (TCC) · 2017 · cited 1 time
- Stephen John Cooper v Financial Conduct Authority: [2017] UKUT 0428 (TCC)[2017] UKUT 0428 (TCC) · 2017 · cited 1 time
- The Commissioners for HM Revenue and Customs v Tottenham Hotspur Limited: [2017] UKUT 0453 (TCC)[2017] UKUT 0453 (TCC) · 2017 · cited 1 time
- Honeywell Analytics Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0061 (TCC)[2017] UKUT 0061 (TCC) · 2017 · cited 1 time
- Lars Sjumarken v The Commissioners for HM Revenue and Customs: [2016] UKUT 0568 (TCC)[2016] UKUT 0568 (TCC) · 2017
- Bakhtiar Khan v Mudasar Zafar: [2017] UKUT 0103 (TCC)[2017] UKUT 0103 (TCC) · 2017
- Tayo and Others (Trustees of Manchester New Moston Congregation of Jehovah's Witnesses) v The Charity Commission for England and Wales: [2017] UKUT 0134 (TCC)[2017] UKUT 0134 (TCC) · 2017
- Coal Staff Superannuation Scheme Trustees Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0137 (TCC)[2017] UKUT 0137 (TCC) · 2017
- Nationwide Debt Consultants Ltd v Financial Conduct Authority: [2017] UKUT 0142 TCC[2017] UKUT 0142 (TCC) · 2017
- BTS Specialised Equipment Limited (In liquidation) and NTS Specialised Equipment Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0159 (TCC)[2017] UKUT 0159 (TCC) · 2017
- The Commissioners for HM Revenue and Customs v Romie Tager QC The Personal Representative of Osias Tager deceased: [2017] UKUT 0161 (TCC)[2017] UKUT 0161 (TCC) · 2017
- Spring Capital Limited v The Commissioners for HMRC[2017] UKUT 0215 (TCC) · 2017
- Henderson Investment Funds Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0225 (TCC)[2017] UKUT 0225 (TCC) · 2017
- SRN Horizon Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0246 (TCC)[2017] UKUT 0246 (TCC) · 2017
- Loughshore Autos Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0252 (TCC)[2017] UKUT 0252 (TCC) · 2017
- John Waugh v Ian Emery: [2017] UKUT 0270 (TCC)[2017] UKUT 0270 (TCC) · 2017
- The Commissioners for HM Revenue and Customs v Sibcas Limited: [2017] UKUT 0298 (TCC)[2017] UKUT 0298 (TCC) · 2017
- 1. The Trustees of the Morrison 2002 Maintenance Trust, 2. The Trustees of Sir Fraser Morrison's 1989 Trust, 3. The Trustees of Sir Fraser Morrison's 1995 Trust, 4. Sir Fraser Morrison v The Commissioners for HM Revenue and Customs: [2017] UKUT 0300 (TCC)[2017] UKUT 0300 (TCC) · 2017
- DD & DM Macpherson v The Commissioners for HM Revenue and Customs: [2017] UKUT 0307 (TCC)[2017] UKUT 0307 (TCC) · 2017
- M J Hickey Plant Hire and Contracts Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0308 (TCC)[2017] UKUT 0308 (TCC) · 2017
- Ludbrook Manor Partnership v The Commissioners for HM Revenue and Customs: [2017] UKUT 0326 (TCC)[2017] UKUT 0326 (TCC) · 2017
- The Commissioners for HM Revenue and Customs v K E Entertainments Ltd: [2017] UKUT 0328 (TCC)[2017] UKUT 0328 (TCC) · 2017
- Farakh Rashid v Mohammed Rashid: [2017] UKUT 0332 (TCC)[2017] UKUT 0332 (TCC) · 2017
- The Commissioners for HM Revenue and Customs v A-Dec Dental UK Limited: [2017] UKUT 0342 (TCC)[2017] UKUT 0342 (TCC) · 2017
- Cheerupmate2 Ltd v Franco De Luca Calce: [2017] UKUT 0377 (TCC)[2017] UKUT 0377 (TCC) · 2017
- The Queen (on the application of Raymond Clarke and Others) v The Commissioners for HM Revenue and Customs: [2017] UKUT 0379 (TCC)[2017] UKUT 0379 (TCC) · 2017
- RP Medplant Ltd v The Pensions Regulator: [2017] UKUT 0385 (TCC)[2017] UKUT 0385 (TCC) · 2017
- The Commissioners for HM Revenue and Customs v Praesto Consulting UK Limited: [2017] UKUT 0395 (TCC)[2017] UKUT 0395 (TCC) · 2017
- The Personal Representatives of Rachel Staveley v The Commissioners for HM Revenue and Customs: [2017] UKUT 0004 (TCC)[2017] UKUT 0004 (TCC) · 2017
- The Commissioners for HM Revenue and Customs v Balhousie Holdings Ltd: [2017] UKUT 0410 (TCC)[2017] UKUT 0410 (TCC) · 2017
- Larksway Investments Limited v The Financial Conduct Authority: [2017] UKUT 0422 (TCC)[2017] UKUT 0422 (TCC) · 2017
- Harold Norbert Frank and Lesley Frank v Shirley Ann Thorpe: [2017] UKUT 0427 (TCC)[2017] UKUT 0427 (TCC) · 2017
- Port of London Authority v Stapleford Frog Island (Rainham) Limited[2017] UKUT 0444 (TCC) · 2017
- The Commissioners for HM Revenue and Customs v Romie Tager QC The Personal Representative of Osias Tager (deceased): [2017] UKUT 0084 (TCC)[2017] UKUT 0084 (TCC) · 2017
- The Commissioners for HM Revenue and Customs v English Holdings (BVI) Ltd: [2017] UKUT 0842 (TCC)[2017] UKUT 0842 (TCC) · 2017
- Graphic Controls Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0098 (TCC)[2017] UKUT 0098 (TCC) · 2017
- Christian Bittar v The Financial Conduct Authority: [2018] UKUT 0300 (TCC)[2018] UKUT 0300 (TCC) · 2017