Upper Tribunal (Tax and Chancery Chamber) judgments from 2019

71 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2019.

The Commissioners for HM Revenue and Customs v Muhammed Hafeez Katib: [2019] UKUT 0189 (TCC)[2019] UKUT 0189 (TCC) · 2019 · cited 115 times
Barry Edwards v The Commissioners for HM Revenue and Customs: [2019] UKUT 0131 (TCC)[2019] UKUT 0131 (TCC) · 2019 · cited 85 times
Ingenious Games LLP and Others and The Commissioners for HM Revenue and Customs:[2019] UKUT 0226 (TCC)[2019] UKUT 0226 (TCC) · 2019 · cited 39 times
Dominic Chappell v The Pensions Regulator: [2019] UKUT 0209 (TCC)[2019] UKUT 0209 (TCC) · 2019 · cited 19 times
Davison and Robinson Limited v The Commissioners for HM Revenue and Customs: [2018] UKUT 0437 (TCC)[2018] UKUT 0437 (TCC) · 2019 · cited 18 times
Dawson's (Wales) Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0296 (TCC)[2019] UKUT 0296 (TCC) · 2019 · cited 18 times
The Commissioners for HM Revenue and Customs v James Robertson: [2019] UKUT 0202 (TCC)[2019] UKUT 0202 (TCC) · 2019 · cited 16 times
The Commissioners for HM Revenue and Customs v Nigel Rogers and Craig Shaw: [2019] UKUT 0406 (TCC)[2019] UKUT 0406 (TCC) · 2019 · cited 15 times
Richard Atherton v The Commissioners for HM Revenue and Customs: [2019] UKUT 0041 (TCC)[2019] UKUT 0041 (TCC) · 2019 · cited 15 times
Christa Ackroyd Media Ltd v The Commissioners for Her Majesty’s Revenue and Customs: [2019] UKUT 0326 (TCC)[2019] UKUT 0326 (TCC) · 2019 · cited 12 times
Adrian Kerrison and The Commissioners for HM Revenue and Customs:[2019] UKUT 0008 (TCC)[2019] UKUT 0008 (TCC) · 2019 · cited 11 times
The Commissioners for HM Revenue and Customs v William and Hazel Ritchie: [2019] UKUT 0071 (TCC)[2019] UKUT 0071 (TCC) · 2019 · cited 10 times
Sussex Independent Financial Advisers Limited v The Financial Conduct Authority: [2019] UKUT 0228 (TCC)[2019] UKUT 0228 (TCC) · 2019 · cited 8 times
Grzegorz Sczcepaniak t/a Phu Greg-Car v The Director of Border Revenue: [2019] UKUT 0295 (TCC)[2019] UKUT 0295 (TCC) · 2019 · cited 7 times
Andrew Tinney v The Financial Conduct Authority: [2019] UKUT 0227 (TCC)[2018] UKUT 0435 (TCC) · 2019 · cited 6 times
The Commissioners for HM Revenue and Customs v David Goldsmith: [2019] UKUT 0325 (TCC)[2019] UKUT 0325 (TCC) · 2019 · cited 6 times
Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v The Commissioners for HM Revenue and Customs:[2019] UKUT 0342 (TCC)[2019] UKUT 0342 (TCC) · 2019 · cited 6 times
Jacek Szymanski t/a Everpol v Director of Border Revenue:[2019] UKUT 0343 (TCC)[2019] UKUT 0343 (TCC) · 2019 · cited 6 times
The Commissioners for HM Revenue and Customs v (1)The Ice Rink Company Ltd and (2) Planet Ice (Milton Keynes) Ltd: [2019] UKUT 0108 (TCC)[2019] UKUT 0108 (TCC) · 2019 · cited 5 times
The Commissioners for HM Revenue and Customs v SSE Generation Ltd: [2019] UKUT 0332 (TCC)[2019] UKUT 0332 (TCC) · 2019 · cited 5 times
Lewis Alexander Ltd v The Financial Conduct Authority: [2019] UKUT 0049 (TCC)[2019] UKUT 0049 (TCC) · 2019 · cited 5 times
Eynsham Cricket Club v The Commissioners for HM Revenue and Customs: [2019] UKUT 0286 (TCC)[2019] UKUT 0286 (TCC) · 2019 · cited 4 times
Target Group Limited v The Commissioners for HMRC[2019] UKUT 0340 (TCC) · 2019 · cited 4 times
General Transport SPA v The Commissioners for HM Revenue and Customs:[2019] UKUT 0004 (TCC)[2019] UKUT 0004 (TCC) · 2019 · cited 4 times
Eynsham Cricket Club v The Commissioners for HM Revenue and Customs: [2019] UKUT 0047 (TCC)[2019] UKUT 0047 (TCC) · 2019 · cited 4 times
Pierhead Drinks Limited v The Commissioners for HMRC[2019] UKUT 0007 (TCC) · 2019 · cited 4 times
David Beadle v The Commissioners for HM Revenue and Customs: [2019] UKUT 0101 (TCC)[2019] UKUT 0101 (TCC) · 2019 · cited 3 times
Big Bad Wolff Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0121 (TCC).[2019] UKUT 0121 (TCC) · 2019 · cited 3 times
Alistair Burns v The Financial Conduct Authority: [2019] UKUT 0019 (TCC)[2019] UKUT 0019 (TCC) · 2019 · cited 3 times
Inventive Tax Strategies Ltd (in Liquidation) and Others v The Commissioners for HM Revenue and Customs: [2019] UKUT 0221 (TCC)[2019] UKUT 0221 (TCC) · 2019 · cited 3 times
Infinity Distribution Ltd (In Administration) and The Commissioners for HM Revenue and Customs: [2019] UKUT 0405 (TCC)[2019] UKUT 0405 (TCC) · 2019 · cited 3 times
Gardner-Shaw (UK) Limited and Others v The Commissioners for HM Revenue and Customs: [2018] UKUT 0419 (TCC)[2018] UKUT 0419 (TCC) · 2019 · cited 2 times
The Commissioners for HM Revenue and Customs v Logfret (UK) Ltd: [2018] UKUT 0422 (TCC)[2018] UKUT 0422 (TCC) · 2019 · cited 2 times
The Commissioners for HM Revenue and Customs v 1) NCL Investments Ltd, 2) Smith and Williamson Corporate Services Ltd: [2019] UKUT 0111 (TCC).[2019] UKUT 0111 (TCC) · 2019 · cited 2 times
The Commissioners for HMRC v Sharya UK LTD[2019] UKUT 0143 (TCC) · 2019 · cited 2 times
(1) GLL BVK International Immobilien Spezialfonds (2) iii-BVK Europa Immobilien Spezialfonds v The Commissioners for HM Revenue and Customs: [2019] UKUT 0017 (TCC)[2019] UKUT 0017 (TCC) · 2019 · cited 2 times
The Queen (on application of Northumbria Healthcare NHS Foundation Trust) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0170 (TCC)[2019] UKUT 0170 (TCC) · 2019 · cited 2 times
Elbrook Cash and Carry Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0201 (TCC)[2019] UKUT 0201 (TCC) · 2019 · cited 2 times
Andrew Tinney v The Financial Conduct Authority: [2019] UKUT 0227 (TCC)[2019] UKUT 0227 (TCC) · 2019 · cited 2 times
North London Van Centre Ltd v The Financial Conduct Authority:[2019] UKUT 0233 (TCC)[2019] UKUT 0233 (TCC) · 2019 · cited 2 times
The Commissioners for HM Revenue and Customs v Saqib Munir: [2019] UKUT 0280 (TCC)[2019] UKUT 0280 (TCC) · 2019 · cited 2 times
Harold Wiesenfeld & Anor v The Commissioners for HMRC[2019] UKUT 0301 (TCC) · 2019 · cited 2 times
The Commissioners for HM Revenue and Customs v Duncan Hansard: [2019] UKUT 0391 (TCC)[2019] UKUT 0391 (TCC) · 2019 · cited 2 times
News Corp UK and Ireland Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0404 (TCC)[2019] UKUT 0404 (TCC) · 2019 · cited 2 times
Daniel Peters (also known as Inkey Jones) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0058 (TCC)[2019] UKUT 0058 (TCC) · 2019 · cited 2 times
The Rank Group PLC v The Commissioners for HMRC[2019] UKUT 0100 (TCC) · 2019 · cited 1 time
Development Securities PLC and Others v The Commissioners for HM Revenue and Customs: [2019] UKUT 0169 (TCC)[2019] UKUT 0169 (TCC) · 2019 · cited 1 time
Marks and Spencers PLC v The Commissioners for HM Revenue and Customs: [2019] UKUT 0182 (TCC)[2019] UKUT 0182 (TCC) · 2019 · cited 1 time
The Commissioners for HM Revenue and Customs v 1) The Learning Centre (Romford) Ltd, 2) L.I.F.E. Services Ltd: [2019] UKUT 0002 (TCC)[2019] UKUT 0002 (TCC) · 2019 · cited 1 time
The Commissioners for HM Revenue and Customs v Euro Trade & Finance Limited: [2019] UKUT 0023 (TCC)[2019] UKUT 0023 (TCC) · 2019 · cited 1 time
The Commissioners for HM Revenue and Customs v Hargreaves Lansdown Asset Management Ltd: [2019] UKUT 0246 (TCC)[2019] UKUT 0246 (TCC) · 2019 · cited 1 time
Lunar Missions Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0298 (TCC)[2019] UKUT 0298 (TCC) · 2019 · cited 1 time
Linear Investments Ltd v The Financial Conduct Authority: [2019] UKUT 0115 (TCC)[2019] UKUT 0115 (TCC) · 2019
The Commissioners for HM Revenue and Customs v Total E&P North Sea UK Ltd and Total Oil UK Ltd: [2019] UKUT 0133 (TCC)[2019] UKUT 0133 (TCC) · 2019
Leicestershire DVK Retirement Benefits Scheme v The Financial Conduct Authority: [2019] UKUT 0138 (TCC).[2019] UKUT 0138 (TCC) · 2019
Buckingham Bingo Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0140 (TCC)[2019] UKUT 0140 (TCC) · 2019
Online Tax Rebate Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0167 (TCC)[2019] UKUT 0167 (TCC) · 2019
Glasgow School of Art v The Commissioners for HM Revenue and Customs:[2019] UKUT 0173 (TCC)[2019] UKUT 0173 (TCC) · 2019
The Commissioners for HM Revenue and Customs v Tesco Freetime Ltd and Tesco PLC: [2019] UKUT 0018 (TCC)[2019] UKUT 0018 (TCC) · 2019
The Commissioners for HM Revenue and Customs v Dundas Heritable Limited: [2019] UKUT 0208 (TCC)[2019] UKUT 0208 (TCC) · 2019
Goldshine Trade Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0229 (TCC)[2019] UKUT 0229 (TCC) · 2019
The Commissioners for HM Revenue and Customs v Pertemps Ltd: [2019] UKUT 0234 (TCC)[2019] UKUT 0234 (TCC) · 2019
Whittalls Wines Ltd and European Food Brokers Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0260 (TCC)[2019] UKUT 0260 (TCC) · 2019
Irish Bank Resolution Corporation Ltd (in special liquidation) and Irish Nationwide Building Society v The Commissioners for HM Revenue and Customs: [2019] UKUT 0277 (TCC)[2019] UKUT 0277 (TCC) · 2019
Rupert Grint v The Commissioners for HMRC[2019] UKUT 0028 (TCC) · 2019
John McFadzean v The Commissioners for HM Revenue and Customs:[2019] UKUT 0349 (TCC)[2019] UKUT 0349 (TCC) · 2019
The Commissioners for HM Revenue and Customs v Eastern Power Networks PLC and others: [2019] UKUT 0367 (TCC)[2019] UKUT 0367 (TCC) · 2019
The Queen (on application of Metropolitan International Schools Ltd) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0407 (TCC)[2019] UKUT 0407 (TCC) · 2019
(1) Macleod and Mitchell Contractors Limited (2) William Mitchell v The Commissioners for HM Revenue and Customs:[2019] UKUT 0046 (TCC)[2019] UKUT 0046 (TCC) · 2019
Snow Factor Limited v The Commissioners for HMRC[2019] UKUT 0077 (TCC) · 2019
The Commissioners for HM Revenue and Customs and Noel Payne, Christopher Garbett and Coca-Cola European Partners Great Britain Limited: [2019] UKUT 0090 (TCC)[2019] UKUT 0090 (TCC) · 2019