Upper Tribunal (Tax and Chancery Chamber) judgments from 2018

84 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2018.

William Martland v The Commissioners for HM Revenue and Customs:[2018] UKUT 0178 (TCC)[2018] UKUT 0178 (TCC) · 2018 · cited 386 times
Christine Perrin v The Commissioners for HM Revenue and Customs: [2018] UKUT 0156 (TCC)[2018] UKUT 0156 (TCC) · 2018 · cited 200 times
Jerome Anderson v The Commissioners for HM Revenue and Customs:[2018] UKUT 0159 (TCC)[2018] UKUT 0159 (TCC) · 2018 · cited 54 times
The First De Sales Limited Partnership and Others v The Commissioners for HM Revenue and Customs: [2018] UKUT 0396 (TCC)[2018] UKUT 0396 (TCC) · 2018 · cited 43 times
Distinctive Care Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0155 (TCC)[2018] UKUT 0155 (TCC) · 2018 · cited 29 times
Clive Beagles v The Commissioners for HM Revenue and Customs:[2018] UKUT 0380 (TCC)[2018] UKUT 0380 (TCC) · 2018 · cited 27 times
The Commissioners for HM Revenue and Customs v Raymond Tooth: [2018] UKUT 0038 (TCC)[2018] UKUT 0038 (TCC) · 2018 · cited 19 times
Kyriakos Karoulla t/a Brockley's Rock v The Commissioners for HM Revenue and Customs: [2018] UKUT 0255 (TCC)[2018] UKUT 0255 (TCC) · 2018 · cited 18 times
Mohammad Ataur Prodhan v The Financial Conduct Authority: [2018] UKUT 0414 (TCC)[2018] UKUT 0414 (TCC) · 2018 · cited 12 times
The Commissioners for HM Revenue and Customs v Susan Jacobson: [2018] UKUT 0018 (TCC)[2018] UKUT 0018 (TCC) · 2018 · cited 11 times
The Commissioners for HM Revenue and Customs v Stephen West: [2018] UKUT 0100 (TCC)[2018] UKUT 0100 (TCC) · 2018 · cited 10 times
The Commissioners for HM Revenue and Customs v NT ADA Limited (formerly NT Jersey Limited): [2018] UKUT 0059 (TCC)[2018] UKUT 0059 (TCC) · 2018 · cited 10 times
Christianuyi Ltd and Others v The Commissioners for HM Revenue and Customs: [2018] UKUT 0010 (TCC)[2018] UKUT 0010 (TCC) · 2018 · cited 9 times
Arif Hussein v The Financial Conduct Authority: [2018] UKUT 0186 (TCC)[2018] UKUT 0186 (TCC) · 2018 · cited 9 times
The Commissioners for HM Revenue and Customs v Woodstream Europe Ltd: [2018] UKUT 0398 (TCC)[2018] UKUT 0398 (TCC) · 2018 · cited 9 times
The Commissioners for HM Revenue and Customs v Wetheralds Construction Ltd:[2018] UKUT 0173 (TCC)[2018] UKUT 0173 (TCC) · 2018 · cited 8 times
The Commissioners for HM Revenue and Customs v The Personal Representatives of the Estate of Maureen Vigne (Deceased): [2018] UKUT 0357 (TCC)[2018] UKUT 0357 (TCC) · 2018 · cited 8 times
Stewart Owen Ford and Mark John Owen v The Financial Conduct Authority: [2018] UKUT 0358 (TCC)[2018] UKUT 0358 (TCC) · 2018 · cited 8 times
Aria Technology Ltd v The Commissioners for HM Revenue and Customs and Situation Publishing Ltd as a third party:[2018] UKUT 0111 (TCC)[2018] UKUT 0111 (TCC) · 2018 · cited 7 times
The Commissioners for HM Revenue and Customs v Liam Hill: [2018] UKUT 0045 (TCC)[2018] UKUT 0045 (TCC) · 2018 · cited 7 times
Graham Leslie Lowe and Marilyn Elizabeth Lowe v William Davis Limited: [2018] UKUT 0206 (TCC)[2018] UKUT 0206 (TCC) · 2018 · cited 6 times
Alistair Rae Burns v The Financial Conduct Authority: [2018] UKUT 0246 (TCC)[2018] UKUT 0246 (TCC) · 2018 · cited 6 times
William Reeves v The Commissioners for HMRC[2018] UKUT 0293 (TCC) · 2018 · cited 6 times
The Commissioners for HM Revenue and Customs v Butlers Ships Stores Limited:[2018] UKUT 0058 (TCC)[2018] UKUT 0058 (TCC) · 2018 · cited 6 times
The Queen on the application of The Durham Company Ltd (trading as Max Recycle) v The Commissioners for HM Revenue and Customs and HM Treasury:[2018] UKUT 0188 (TCC)[2018] UKUT 0188 (TCC) · 2018 · cited 5 times
THE QUEEN on application of VACATION RENTALS (UK) (formerly known as HOSEASONS GROUP LTD) v The Commissioners for HM Revenue and Customs: [2018] UKUT 0383 (TCC)[2018] UKUT 0383 (TCC) · 2018 · cited 5 times
The Commissioners for HM Revenue and Customs v Greenisland Football Club: [2018] UKUT 0440 (TCC)[2018] UKUT 0440 (TCC) · 2018 · cited 5 times
William Tinkler v The Commissioners for HMRC[2018] UKUT 0073 (TCC) · 2018 · cited 5 times
Terry Paul Bell v The Commissioners for HM Revenue and Customs: [2018] UKUT 0254 (TCC)[2018] UKUT 0254 (TCC) · 2018 · cited 4 times
Aria Technology Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0363 (TCC)[2018] UKUT 0363 (TCC) · 2018 · cited 4 times
Ball UK Holdings Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0407 (TCC)[2018] UKUT 0407 (TCC) · 2018 · cited 4 times
Robert Ames v The Commissioners for HMRC[2018] UKUT 0190 (TCC) · 2018 · cited 3 times
JDI International Leasing Ltd v The Commissioners for HM Revenue and Customs:[2018] UKUT 0214 (TCC)[2018] UKUT 0214 (TCC) · 2018 · cited 3 times
Palo Alto Ltd and Others v Alnor Estates Ltd: [2018] UKUT 0231 (TCC)[2018] UKUT 0231 (TCC) · 2018 · cited 3 times
Jamie White v The Commissioners for HM Revenue and Customs: [2018] UKUT 0257 (TCC)[2018] UKUT 0257 (TCC) · 2018 · cited 3 times
The Commissioners for HM Revenue and Customs v Stoke By Nayland Golf and Leisure Ltd: [2018] UKUT 0308 (TCC)[2018] UKUT 0308 (TCC) · 2018 · cited 3 times
The Union Castle Mail Steamship Company Ltd and The Commissioners for HM Revenue and Customs: [2018] UKUT 0316 (TCC)[2018] UKUT 0316 (TCC) · 2018 · cited 3 times
Emblaze Mobility Solutions Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0373 (TCC)[2018] UKUT 0373 (TCC) · 2018 · cited 3 times
Anthony Mackay v The Commissioners for HM Revenue and Customs: [2018] UKUT 0378 (TCC)[2018] UKUT 0378 (TCC) · 2018 · cited 3 times
Anglian Water Services Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0431 (TCC)[2018] UKUT 0431 (TCC) · 2018 · cited 3 times
Cavendish Green Limited v The Commissioners for HM Revenue and Customs: [2018] UKUT 0066 (TCC)[2018] UKUT 0066 (TCC) · 2018 · cited 3 times
The Commissioners for HM Revenue and Customs v Investec Asset Finance Plc and Investec Bank Plc:[2018] UKUT 0069 (TCC)[2018] UKUT 0069 (TCC) · 2018 · cited 3 times
ITV PLC and others v The Pensions Regulator with Box Clever Trustees Ltd as an Interested Party: [2018] UKUT 0164 (TCC)[2018] UKUT 0164 (TCC) · 2018 · cited 2 times
Abbotsley Ltd and Others v The Commissioners for HM Revenue and Customs:[2018] UKUT 0191 (TCC)[2018] UKUT 0191 (TCC) · 2018 · cited 2 times
The Commissioners for HM Revenue and Customs v Jigsaw Medical Services Ltd: [2018] UKUT 0222 (TCC)[2018] UKUT 0222 (TCC) · 2018 · cited 2 times
Andrew Scott v The Commissioners for HM Revenue and Customs:[2018] UKUT 0236 (TCC)[2018] UKUT 0236 (TCC) · 2018 · cited 2 times
Nestlé UK Ltd v The Commissioners for HM Revenue and Customs:[2018] UKUT 0029 (TCC)[2018] UKUT 0029 (TCC) · 2018 · cited 2 times
The Commissioners for HM Revenue and Customs v Invamed Group Limited and Others: [2018] UKUT 0305 (TCC)[2018] UKUT 0305 (TCC) · 2018 · cited 2 times
Saleem Perwaz v Nahid Perwaz: [2018] UKUT 0325 (TCC).[2018] UKUT 0325 (TCC) · 2018 · cited 2 times
Anthony Mustafa Salih v The Pensions Regulator: [2018] UKUT 0338 (TCC)[2018] UKUT 0338 (TCC) · 2018 · cited 2 times
Loughborough Students Union v The Commissioners for HM Revenue and Customs:[2018] UKUT 0343 (TCC)[2018] UKUT 0343 (TCC) · 2018 · cited 2 times
The Commissioners for HM Revenue and Customs v Smith and Nephew Overseas Ltd and Others: [2018] UKUT 0393 (TCC)[2018] UKUT 0393 (TCC) · 2018 · cited 2 times
Gareth Clark v The Commissioners for HM Revenue and Customs: [2018] UKUT 0397 (TCC)[2018] UKUT 0397 (TCC) · 2018 · cited 2 times
Pauline Densham v The Charity Commission for England and Wales: [2018] UKUT 0402 (TCC)[2018] UKUT 0402 (TCC) · 2018 · cited 2 times
DCM (Optical Holdings) Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0409 (TCC)[2018] UKUT 0409 (TCC) · 2018 · cited 2 times
Taylor Wimpey PLC v The Commissioners for HM Revenue and Customs: [2018] UKUT 0055 (TCC)[2018] UKUT 0055 (TCC) · 2018 · cited 2 times
Marriott Rewards LLC and Whitbread Group PLC v The Commissioners for HM Revenue and Customs: [2018] UKUT 0129 (TCC)[2018] UKUT 0129 (TCC) · 2018 · cited 1 time
Malachy Higgins v National Crime Agency: [2018] UKUT 0014 (TCC)[2018] UKUT 0014 (TCC) · 2018 · cited 1 time
Coal Staff Superannuation Scheme Trustees Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0152 (TCC)[2018] UKUT 0152 (TCC) · 2018 · cited 1 time
Redwood Birkhill Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0189 (TCC)[2018] UKUT 0189 (TCC) · 2018 · cited 1 time
NHS Lothian Health Board v The Commissioners for HM Revenue and Customs: [2018] UKUT 0218 (TCC)[2018] UKUT 0218 (TCC) · 2018 · cited 1 time
Plaxedes Chickombe and 44 others v The Financial Conduct Authority and Barclays Partner Finance as Interested Party: [2018] UKUT 0258 (TCC)[2018] UKUT 0258 (TCC) · 2018 · cited 1 time
Christian Bittar v The Financial Conduct Authority: [2018] UKUT 0301 (TCC)[2018] UKUT 0301 (TCC) · 2018 · cited 1 time
J and B Hopkins Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0382 (TCC)[2018] UKUT 0382 (TCC) · 2018 · cited 1 time
PF(International) Ltd v The Financial Conduct Authority: [2018] UKUT 0400 (TCC)[2018] UKUT 0400 (TCC) · 2018 · cited 1 time
Timothy Raggatt v The Commissioners for HM Revenue and Customs: [2018] UKUT 0412 (TCC)[2018] UKUT 0412 (TCC) · 2018 · cited 1 time
The Commissioners for HM Revenue and Customs v Investec Asset Finance PLC and another: [2018] UKUT 0413 (TCC)[2018] UKUT 0413 (TCC) · 2018 · cited 1 time
Cyclops Electronics Ltd and Graceland Fixing Ltd v The Commissioners for HM Revenue and Customs:[2018] UKUT 0007 (TCC)[2018] UKUT 0007 (TCC) · 2018 · cited 1 time
Stephen Davies v The Commissioners for HMRC[2018] UKUT 0130 (TCC) · 2018
UK Innovative TI Limited and Iain Clifford Stamp v The Financial Conduct Authority:[2018] UKUT 0136 (TCC)[2018] UKUT 0136 (TCC) · 2018
Linda Ann Flowers v 1)The Chief Land Registrar 2) Thorpe Estates Limited: [2018] UKUT 0145 (TCC)[2018] UKUT 0145 (TCC) · 2018
The Commissioners for HM Revenue and Customs v Summit Electrical Installations Ltd:[2018] UKUT 0176 (TCC)[2018] UKUT 0176 (TCC) · 2018
P J Thory Limited v The Commissioners for HM Revenue and Customs: 2018] UKUT 0187 (TCC)[2018] UKUT 0187 (TCC) · 2018
Roger Boot v Bromford Housing Association Ltd: [2018] UKUT 0195 (TCC)[2018] UKUT 0195 (TCC) · 2018
I C Wholesale Limited v The Commissioners for HM Revenue and Customs: 2018] UKUT 0203 (TCC)[2018] UKUT 0203 (TCC) · 2018
Patrick McLarry and Roy Grimwood v The Pensions Regulator:[2018] UKUT 0234 (TCC)[2018] UKUT 0234 (TCC) · 2018
The Commissioners for HM Revenue and Customs v Desmond Higgins: [2018] UKUT 0280 (TCC)[2018] UKUT 0280 (TCC) · 2018
AN Checker Heating and Service Engineers v The Commissioners for HM Revenue and Customs: [2018] UKUT 0292 (TCC)[2018] UKUT 0292 (TCC) · 2018
Nu-Pro Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0302 (TCC)[2018] UKUT 0302 (TCC) · 2018
The Charity Commission for England and Wales v 1) Cambridge Islamic College 2) Cambridge Muslim College: [2018] UKUT 0351 (TCC)[2018] UKUT 0351 (TCC) · 2018
Jacqueline Ann Summerfield v Richard Bradbury: [2018] UKUT 0362 (TCC)[2018] UKUT 0362 (TCC) · 2018
The Commissioners for HM Revenue and Customs v Fortyseven Park Street Ltd: [2018] UKUT 0041 (TCC)[2018] UKUT 0041 (TCC) · 2018
BlackRock Investment Management (UK) Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0415 (TCC)[2018] UKUT 0415 (TCC) · 2018
Grand UK Limited and Others v The Commissioners for HM Revenue and Customs:[2018] UKUT 0096 (TCC)[2018] UKUT 0096 (TCC) · 2018