Upper Tribunal (Tax and Chancery Chamber) judgments from 2021
69 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2021.
- KSM Henryk Zeman SP Z.o.o. v The Commissioners for HM Revenue and Customs [2021] UKUT 0182 (TCC)[2021] UKUT 0182 (TCC) · 2021 · cited 30 times
- (1) David Hyman and Sally Hyman (2) Pensfold (3) Craig Goodfellow and Julie Goodfellow v The Commissioners for HM Revenue and Customs [2021] UKUT 0068 (TCC)[2021] UKUT 0068 (TCC) · 2021 · cited 20 times
- Keith Fiander and Samantha Brower v The Commissioners for HM Revenue and Customs [2021] UKUT 0156 (TCC)[2021] UKUT 0156 (TCC) · 2021 · cited 19 times
- The Commissioners for HM Revenue and Customs v Jason Wilkes [2021] UKUT 0150 (TCC)[2021] UKUT 0150 (TCC) · 2021 · cited 15 times
- (1) Daarasp LLP (2) Betex LLP v The Commissioners for HM Revenue and Customs: [2021] UKUT 0087 (TCC)[2021] UKUT 0087 (TCC) · 2021 · cited 12 times
- The Commissioners for HM Revenue and Customs v Anna Cook [2021] UKUT 0015 (TCC)[2021] UKUT 0015 (TCC) · 2021 · cited 11 times
- Jon Frensham v The Financial Conduct Authority [2021] UKUT 0222 (TCC)[2021] UKUT 0222 (TCC) · 2021 · cited 10 times
- (1) The Executors of David Harrison (Deceased) and (2) Simon Harrison v The Commissioners for HM Revenue and Customs [2021] UKUT 0273 (TCC)[2021] UKUT 0273 (TCC) · 2021 · cited 10 times
- The Commissioners for HM Revenue and Customs v Sukhdev Mattu [2021] UKUT 0245 (TCC)[2021] UKUT 0245 (TCC) · 2021 · cited 9 times
- The Commissioners for HM Revenue and Customs v Atholl House Productions Limited [2021] UKUT 0037 (TCC)[2021] UKUT 0037 (TCC) · 2021 · cited 8 times
- The Commissioners for HM Revenue and Customs v Christian Peter Candy [2021] UKUT 0170 (TCC)[2021] UKUT 0170 (TCC) · 2021 · cited 6 times
- Stephen Hoey v The Commissioners for HMRC[2021] UKUT 0082 (TCC) · 2021 · cited 6 times
- The Commissioners of Her Majesty's Revenue and Customs vs BMW Shipping Agents Limited [2021] UKUT 0091 (TCC)[2021] UKUT 0091 (TCC) · 2021 · cited 6 times
- Stuart Malcolm Forsyth v (1) The Financial Conduct Authority and (2) The Prudential Regulation Authority [2021] UKUT 0162 (TCC)[2021] UKUT 0162 (TCC) · 2021 · cited 5 times
- Assem Allam v The Commissioners for HM Revenue and Customs [2021] UKUT 0291 (TCC)[2021] UKUT 0291 (TCC) · 2021 · cited 5 times
- The Commissioners for HM Revenue and Customs v Empaminondas Embiricos [2020] UKUT 0370 (TCC)[2020] UKUT 0370 (TCC) · 2021 · cited 4 times
- Northern Light Solutions Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0134 (TCC)[2021] UKUT 0134 (TCC) · 2021 · cited 4 times
- London Luton Hotel BPRA Property Fund LLP v The Commissioners for HM Revenue and Customs [2021] UKUT 0147 (TCC)[2021] UKUT 0147 (TCC) · 2021 · cited 4 times
- Mainpay Ltd v The Commissioners for HM Revenue and Customs [2021] UKUT 0270 (TCC)[2021] UKUT 0270 (TCC) · 2021 · cited 4 times
- The Commissioners for HM Revenue and Customs v Comtek Network Systems (UK) Limited: [2021] UKUT 0081 (TCC)[2021] UKUT 0081 (TCC) · 2021 · cited 4 times
- (1) Albert House Property Finance PCC Limited (In Liquidation) (2) Vale Property Finance PCC (In Liquidation) v The Commissioners for HM Revenue and Customs[2020] UKUT 0373 (TCC) · 2021 · cited 3 times
- Donald Graham Ketley v The Commissioners for HM Revenue and Customs [2021] UKUT 0218 (TCC)[2021] UKUT 0218 (TCC) · 2021 · cited 3 times
- Shane de Silva v The Commissioners for HMRC[2021] UKUT 0275 (TCC) · 2021 · cited 3 times
- Greenspace Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0290 (TCC)[2021] UKUT 0290 (TCC) · 2021 · cited 3 times
- Build-A-Bear Workshop UK Holdings Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0067 (TCC)[2021] UKUT 0067 (TCC) · 2021 · cited 3 times
- The Commissioners for HM Revenue and Customs v Alan McCord T/A Hi-Octane Imports [2021] UKUT 0153 (TCC)[2021] UKUT 0153 (TCC) · 2021 · cited 2 times
- Kingsley Douglas v The Commissioners for HM Revenue and Customs [2021] UKUT 0163 (TCC)[2021] UKUT 0163 (TCC) · 2021 · cited 2 times
- (1) David Hannah (2) Carla Hodgson v The Commissioners for HM Revenue and Customs [2021] UKUT 0022 (TCC)[2021] UKUT 0022 (TCC) · 2021 · cited 2 times
- (1) Mark Mitchell and (2) Paul Bell v The Commissioners for HM Revenue and Customs [2021] UKUT 0250 (TCC)[2021] UKUT 0250 (TCC) · 2021 · cited 2 times
- Thomas William Good v The Commissioners for HM Revenue and Customs [2021] UKUT 0281 (TCC)[2021] UKUT 0281 (TCC) · 2021 · cited 2 times
- The Commissioners for HM Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B [2021] UKUT 0029 (TCC)[2021] UKUT 0029 (TCC) · 2021 · cited 2 times
- Gray & Farrar International LLP v The Commissioners for HM Revenue and Customs [2021] UKUT 0293 (TCC)[2021] UKUT 0293 (TCC) · 2021 · cited 2 times
- Tower Bridge GP Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0030 (TCC)[2021] UKUT 0030 (TCC) · 2021 · cited 2 times
- Victoria Carter & Peter Kennedy v The Commissioners for HM Revenue and Customs [2021] UKUT 0300 (TCC)[2021] UKUT 0300 (TCC) · 2021 · cited 2 times
- (1) Cheshire Cavity Storage 1 Limited and (2) EDF Energy (Gas Storage Hole House) Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0050 (TCC)[2021] UKUT 0050 (TCC) · 2021 · cited 2 times
- Prospect Origin Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0051 (TCC)[2021] UKUT 0051 (TCC) · 2021 · cited 2 times
- HSBC Electronic Data Processing (Guangdong) Limited and others v The Commissioners for HM Revenue and Customs [2021] UKUT 0058 (TCC)[2021] UKUT 0058 (TCC) · 2021 · cited 2 times
- Inmarsat Global Ltd v The Commissioners for HM Revenue and Customs [2021] UKUT 0059 (TCC)[2021] UKUT 0059 (TCC) · 2021 · cited 2 times
- Mark Shaw v The Commissioners for HMRC[2021] UKUT 0100 (TCC) · 2021 · cited 1 time
- M & M Builders (Norfolk) Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0103 (TCC)[2021] UKUT 0103 (TCC) · 2021 · cited 1 time
- Golamreza Qolaminejite (aka Anthony Cooper) v The Commissioners for HM Revenue and Customs [2021] UKUT 0118 (TCC)[2021] UKUT 0118 (TCC) · 2021 · cited 1 time
- The Commissioners for HMRC v Tower Resources PLC[2021] UKUT 0123 (TCC) · 2021 · cited 1 time
- Nicholas Walewski v The Commissioners for HMRC[2021] UKUT 0133 (TCC) · 2021 · cited 1 time
- Mukesh Sehgal, R (on the application of) v The Commissioners for HMRC[2021] UKUT 0151 (TCC) · 2021 · cited 1 time
- Northern Gas Networks Limited v The Commissioners for HMRC[2021] UKUT 0157 (TCC) · 2021 · cited 1 time
- Centrica Overseas Holdings Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0200 (TCC)[2021] UKUT 0200 (TCC) · 2021 · cited 1 time
- Babylon Farm Ltd v The Commissioners for HM Revenue and Customs [2021] UKUT 0224 (TCC)[2021] UKUT 0224 (TCC) · 2021 · cited 1 time
- G B Fleet Hire Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0225 (TCC)[2021] UKUT 0225 (TCC) · 2021 · cited 1 time
- Hampton George Hewitt v The Commissioners for HM Revenue and Customs [2021] UKUT 0231 (TCC)[2021] UKUT 0231 (TCC) · 2021 · cited 1 time
- Kubota (UK) Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0276 (TCC)[2021] UKUT 0276 (TCC) · 2021 · cited 1 time
- Mark Dunsby v The Commissioners for HM Revenue and Customs [2021] UKUT 0289 (TCC)[2021] UKUT 0289 (TCC) · 2021 · cited 1 time
- Ian Hutchinson & Anor v The Commissioners for HMRC[2021] UKUT 0318 (TCC) · 2021 · cited 1 time
- Saint-Gobain Building Distribution Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0075 (TCC)[2021] UKUT 0075 (TCC) · 2021 · cited 1 time
- Mr Jon Frensham v The Financial Conduct Authority: [2021] UKUT 0083 (TCC)[2021] UKUT 0083 (TCC) · 2021 · cited 1 time
- The Commissioners for HM Revenue and Customs v Unicorn Tankships (428) Limited [2021] UKUT 0109 (TCC)[2021] UKUT 0109 (TCC) · 2021
- Foojit Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0014 (TCC)[2021] UKUT 0014 (TCC) · 2021
- Keith Murphy v The Commissioners for HMRC[2021] UKUT 0152 (TCC) · 2021
- Dr Pradip Kumar Sheth v The Commissioners for HM Revenue and Customs [2021] UKUT 0164 (TCC)[2021] UKUT 0164 (TCC) · 2021
- Charles Tyrwhitt LLP v The Commissioners for HM Revenue and Customs [2021] UKUT 0165 (TCC)[2021] UKUT 0165 (TCC) · 2021
- Claims Advisory Group Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0199 (TCC)[2021] UKUT 0199 (TCC) · 2021
- George Mantides Ltd v The Commissioners for HM Revenue and Customs [2021] UKUT 0205 (TCC)[2021] UKUT 0205 (TCC) · 2021
- Westow Cricket Club v The Commissioners for HM Revenue and Customs [2021] UKUT 0023 (TCC)[2021] UKUT 0023 (TCC) · 2021
- Peter Wilson v The Commissioners for HMRC[2021] UKUT 0239 (TCC) · 2021
- The Medical Defence Union Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0249 (TCC)[2021] UKUT 0249 (TCC) · 2021
- Mandarin Consulting Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0292 (TCC)[2021] UKUT 0292 (TCC) · 2021
- The Commissioners for HM Revenue and Customs v Laurence Donnelly [2021] UKUT 0296 (TCC)[2021] UKUT 0296 (TCC) · 2021
- The Lilias Graham Trust v The Commissioners for HMRC[2021] UKUT 0036 (TCC) · 2021
- Przemyslaw Soszynski T/A Phenix Consultancy v The Financial Conduct Authority [2022] UKUT 00046 (TCC)[2022] UKUT 00046 (TCC) · 2021
- The Commissioners for HMRC v Sukhdev Mattu[2025] UKUT 00410 (TCC) · 2021