Upper Tribunal (Tax and Chancery Chamber) judgments from 2020

69 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2020.

The Commissioners for HM Revenue and Customs v John Hicks: [2020] UKUT 0012 (TCC)[2020] UKUT 0012 (TCC) · 2020 · cited 33 times
The Commissioners for HM Revenue and Customs v Websons (8) Ltd: [2020] UKUT 0154 (TCC)[2020] UKUT 0154 (TCC) · 2020 · cited 26 times
The Commissioners for HM Revenue and Customs and Bella Figura Ltd: [2020] UKUT 0120 (TCC)[2020] UKUT 0120 (TCC) · 2020 · cited 17 times
Andrew Adelekun v The Commissioners for HM Revenue and Customs: [2020] UKUT 0244 (TCC)[2020] UKUT 0244 (TCC) · 2020 · cited 16 times
Colchester Institute Corporation v The Commissioners for HM Revenue and Customs [2020] UKUT 0368 (TCC)[2020] UKUT 0368 (TCC) · 2020 · cited 13 times
Kevin McCabe v The Commissioners for HM Revenue and Customs [2020] UKUT 0266 (TCC)[2020] UKUT 0266 (TCC) · 2020 · cited 9 times
The Commissioners for HM Revenue and Customs v Professional Game Match Officials Ltd: [2020] UKUT 0147 (TCC)[2020] UKUT 0147 (TCC) · 2020 · cited 8 times
The Commissioners for HM Revenue and Customs v Invercylde Property Renovation LLP and Clackmannanshire Regeneration LLP: [2020] UKUT 0161 (TCC)[2020] UKUT 0161 (TCC) · 2020 · cited 8 times
Sheiling Properties Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0175 (TCC)[2020] UKUT 0175 (TCC) · 2020 · cited 7 times
The Commissioners for HM Revenue and Customs v Beigebell Ltd: [2020] UKUT 0176 (TCC)[2020] UKUT 0176 (TCC) · 2020 · cited 7 times
Awards Drinks Ltd (In Liquidation) v The Commissioners for HM Revenue and Customs: [2020] UKUT 0201 (TCC)[2020] UKUT 0201 (TCC) · 2020 · cited 7 times
Lindsay Hackett v The Commissioners for HM Revenue and Customs: [2020] UKUT 0212 (TCC)[2020] UKUT 0212 (TCC) · 2020 · cited 7 times
The Commissioners for HM Revenue and Customs v Kickabout Productions Ltd: [2020] UKUT 0216 (TCC)[2020] UKUT 0216 (TCC) · 2020 · cited 7 times
Richard Mungavin and Others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0011 (TCC)[2020] UKUT 0011 (TCC) · 2020 · cited 6 times
The Commissioners for HM Revenue and Customs v Sippchoice Ltd:[2020] UKUT 0149 (TCC)[2020] UKUT 0149 (TCC) · 2020 · cited 5 times
Peter Fisher, Stephen Fisher, Anne Fisher and The Commissioners for HM Revenue and Customs: [2020] UKUT 0062 (TCC)[2020] UKUT 0062 (TCC) · 2020 · cited 5 times
Arron Banks v The Commissioners for HM Revenue and Customs: [2020] UKUT 0101 (TCC)[2020] UKUT 0101 (TCC) · 2020 · cited 4 times
All Answers Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0236 (TCC)[2020] UKUT 0236 (TCC) · 2020 · cited 4 times
The Commissioners for HM Revenue and Customs v The Core (SWINDON) Limited [2020] UKUT 0301 (TCC)[2020] UKUT 0301 (TCC) · 2020 · cited 4 times
The Commissioners for HM Revenue and Customs v 1) The Rank Group PLC; 2) Done Brothers (Cash Betting) Ltd and Others: [2020] UKUT 0117 (TCC)[2020] UKUT 0117 (TCC) · 2020 · cited 3 times
Financial Solutions (Euro) Ltd v The Financial Conduct Authority: [2020] UKUT 0139 (TCC)[2020] UKUT 0139 (TCC) · 2020 · cited 3 times
Conor Foley v The Financial Conduct Authority: [2020] UKUT 0169 (TCC)[2020] UKUT 0169 (TCC) · 2020 · cited 3 times
Ampleaward Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0170 (TCC)[2020] UKUT 0170 (TCC) · 2020 · cited 3 times
The Commissioners for HM Revenue and Customs v John Charman: [2020] UKUT 0253 (TCC)[2020] UKUT 0253 (TCC) · 2020 · cited 3 times
Virgin Media Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0100 (TCC)[2020] UKUT 0100 (TCC) · 2020 · cited 2 times
The Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd: [2020] UKUT 0162 (TCC)[2020] UKUT 0162 (TCC) · 2020 · cited 2 times
Milton Keynes Hospitals NHS Foundation Trust v The Commissioners for HM Revenue and Customs: [2020] UKUT 0231 (TCC)[2020] UKUT 0231 (TCC) · 2020 · cited 2 times
Financial Solutions (Euro) Ltd v The Financial Conduct Authority: [2020] UKUT 0243 (TCC)[2020] UKUT 0243 (TCC) · 2020 · cited 2 times
Stirling Jewellers (Dudley) Limited v The Commissioners for HMRC[2020] UKUT 0245 (TCC) · 2020 · cited 2 times
The Commissioners for HM Revenue and Customs v Cheshire Centre for Independant Living: [2020] UKUT 0275 (TCC)[2020] UKUT 0275 (TCC) · 2020 · cited 2 times
X Ltd, Y Ltd, Z Ltd and 17 Individuals v The Commissioners for HM Revenue and Customs: [2020] UKUT 0029 (TCC)[2020] UKUT 0029 (TCC) · 2020 · cited 2 times
Andrew Davies and Others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0067 (TCC)[2020] UKUT 0067 (TCC) · 2020 · cited 2 times
David Moulsdale t/a Moulsdale Properties v The Commissioners for HM Revenue and Customs:[2019] UKUT 0072 (TCC)[2019] UKUT 0072 (TCC) · 2020 · cited 1 time
Biffa Waste Services Ltd and others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0001 (TCC)[2020] UKUT 0001 (TCC) · 2020 · cited 1 time
1) Kieran Looney; 2) Kieran Looney and Associates (a firm) v The Commissioners for HM Revenue and Customs: [2020] UKUT 0119 (TCC)[2020] UKUT 0119 (TCC) · 2020 · cited 1 time
The Commissioners for HM Revenue and Customs v Royal Opera House Covent Garden Foundation: [2020] UKUT 0132 (TCC)[2020] UKUT 0132 (TCC) · 2020 · cited 1 time
Director of Border Revenue v Keith Dockett: [2020] UKUT 0141 (TCC)[2020] UKUT 0141 (TCC) · 2020 · cited 1 time
The Commissioners for HM Revenue and Customs v Desmond Martin: [2020] UKUT 0159 (TCC)[2020] UKUT 0159 (TCC) · 2020 · cited 1 time
Bostan Khan v The Commissioners for HM Revenue and Customs: [2020] UKUT 0168 (TCC)[2020] UKUT 0168 (TCC) · 2020 · cited 1 time
Nicholas and Charlotte Sandham T/A Premier Metals Leeds v The Commissioners for HMRC[2020] UKUT 0193 (TCC) · 2020 · cited 1 time
Marlow Rowing Club v The Commissioners for HM Revenue and Customs: [2020] UKUT 0020 (TCC)[2020] UKUT 0020 (TCC) · 2020 · cited 1 time
Paltank Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0211 (TCC)[2020] UKUT 0211 (TCC) · 2020 · cited 1 time
Dhalomal Kishore v The Commissioners for HM Revenue and Customs: [2020] UKUT 0233 (TCC)[2020] UKUT 0233 (TCC) · 2020 · cited 1 time
Worldpay UK Limited v The Commissioners for HMRC[2020] UKUT 0290 (TCC) · 2020 · cited 1 time
Revive Corporation Limited v The Commissioners for HM Revenue and Customs [2020] UKUT 0320 (TCC)[2020] UKUT 0320 (TCC) · 2020 · cited 1 time
Cobalt Data Centre 2 LLP Cobalt Data Centre 3 LLP v The Commissioners for HM Revenue and Customs: [2020] UKUT 0356 (TCC)[2020] UKUT 0356 (TCC) · 2020 · cited 1 time
Regency Factor Plc v The Commissioners for HMRC[2020] UKUT 0357 (TCC) · 2020 · cited 1 time
Terence Stinson (t/a Stinson Transport) v The Commissioners for HMRC[2020] UKUT 0051 (TCC) · 2020 · cited 1 time
Michael Coyle t/a Coyle Transport v The Commissioners for HM Revenue and Customs: [2020] UKUT 0113 (TCC)[2020] UKUT 0113 (TCC) · 2020
ITC (NE) Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0133 (TCC)[2020] UKUT 0133 (TCC) · 2020
YMCA Birmingham & Ors v The Commissioners for HMRC[2020] UKUT 0143 (TCC) · 2020
The Director of Border Revenue v Jacek Turek: [2020] UKUT 0167 (TCC)[2020] UKUT 0167 (TCC) · 2020
Ronnie Hanan v The Commissioners for HM Revenue and Customs: [2020] UKUT 0194 (TCC)[2020] UKUT 0194 (TCC) · 2020
PF International Ltd v The Financial Conduct Authority: [2020] UKUT 0002 (TCC)[2020] UKUT 0002 (TCC) · 2020
The Queen (on the application of (1) Sanjeev Mehan and (2) Raj Sehgal) v The Commissioners for HM Revenue and Customs: [2020] UKUT 0213 (TCC)[2020] UKUT 0213 (TCC) · 2020
Heather Jones v The Commissioners for HM Revenue and Customs: [2020] UKUT 0229 (TCC)[2020] UKUT 0229 (TCC) · 2020
Snow Factor Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0025 (TCC)[2020] UKUT 0025 (TCC) · 2020
Hopscotch Ltd v The Commissioners for HM Revenue and Customs [2020] UKUT 0294 (TCC)[2020] UKUT 0294 (TCC) · 2020
The Commissioners for HM Revenue and Customs v Ardeshir Naghshineh:[2020] UKUT 0030 (TCC)[2020] UKUT 0030 (TCC) · 2020
Safestore Limited v The Commissioners for HM Revenue and Customs [2020] UKUT 0322 (TCC)[2020] UKUT 0322 (TCC) · 2020
Gallaher Limited v The Commissioners for HM Revenue and Customs [2020] UKUT 0354 (TCC)[2020] UKUT 0354 (TCC) · 2020
(1) Richard Lee (2) Nigel Bunter v The Commissioners for HM Revenue and Customs [2020] UKUT 0363 (TCC)[2020] UKUT 0363 (TCC) · 2020
The Commissioners for HM Revenue and Customs v Stephen Warshaw [2020] UKUT 0366 (TCC)[2020] UKUT 0366 (TCC) · 2020
The Commissioners for HM Revenue and Customs v Andreas Rialas [2020] UKUT 0367 (TCC)[2020] UKUT 0367 (TCC) · 2020
Volkswagen Financial Services (UK) Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0042 (TCC)[2020] UKUT 0042 (TCC) · 2020
Renesola UK Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0060 (TCC)[2020] UKUT 0060 (TCC) · 2020
1) Mark Reid 2) Simon Emblin v The Commissioners for HM Revenue and Customs: [2020] UKUT 0061 (TCC)[2020] UKUT 0061 (TCC) · 2020
The Commissioners for HM Revenue and Customs v Thorsteinn Gardarsson t/a Action Day a Islandi: [2020] UKUT 0099 (TCC)[2020] UKUT 0099 (TCC) · 2020
(1) Chris Hoyle (2) Trevor Jarman (3) Alistair Forsyth vs The Commissioners for HM Revenue and Customs [2021] UKUT 0104 (TCC)[2021] UKUT 0104 (TCC) · 2020