Upper Tribunal (Tax and Chancery Chamber) judgments from 2022

63 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2022.

CF Booth Limited v The Commissioners for HMRC[2022] UKUT 00217 (TCC) · 2022 · cited 32 times
Ladson Preston Limited & Anor v The Commissioners for HMRC[2022] UKUT 00301 (TCC) · 2022 · cited 24 times
John Hargreaves v The Commissioners for HM Revenue and Customs [2022] UKUT 00034 (TCC)[2022] UKUT 00034 (TCC) · 2022 · cited 11 times
The Commissioners for HMRC v Mohammed Zaman[2022] UKUT 00252 (TCC) · 2022 · cited 10 times
Andrew Mark Thomas Page & Ors. v The Financial Conduct Authority[2022] UKUT 00124 (TCC) · 2022 · cited 8 times
BCM CAYMAN LP & Anor v THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS[2022] UKUT 00198 (TCC) · 2022 · cited 6 times
The Commissioners for HMRC v Blackrock Holdco 5, LLC[2022] UKUT 00199 (TCC) · 2022 · cited 5 times
Andrew and Tiffany Doe v The Commissioners for HM Revenue and Customs [2022] UKUT 00002 (TCC)[2022] UKUT 00002 (TCC) · 2022 · cited 5 times
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS v BLUECREST CAPITAL MANAGEMENT LP & Ors[2022] UKUT 00200 (TCC) · 2022 · cited 5 times
Oisin Fanning v The Commissioners for HM Revenue and Customs [2022] UKUT 00021 (TCC)[2022] UKUT 00021 (TCC) · 2022 · cited 4 times
Paul Ellis & Anor v The Commissioners for HMRC[2022] UKUT 00254 (TCC) · 2022 · cited 4 times
Michael Brown & Anor v The Commissioners for His Majesty’s Revenue and Customs[2022] UKUT 00298 (TCC) · 2022 · cited 4 times
Gidiplus Limited v The Financial Conduct Authority [2022] UKUT 00043 (TCC)[2022] UKUT 00043 (TCC) · 2022 · cited 4 times
R T Rate Limited v The Commissioners for HMRC[2022] UKUT 00118 (TCC) · 2022 · cited 3 times
Northside Fleet Limited v The Commissioners for HMRC[2022] UKUT 00256 (TCC) · 2022 · cited 3 times
Kwik-Fit Group Limited & Ors v The Commissioners for HMRC[2022] UKUT 00314 (TCC) · 2022 · cited 3 times
Sharon Clipperton & Anor. v The Commissioners for HMRC[2022] UKUT 00351 (TCC) · 2022 · cited 3 times
William Archer v The Commissioners for HM Revenue and Customs [2022] UKUT 00061 (TCC)[2022] UKUT 00061 (TCC) · 2022 · cited 3 times
The Commissioners for HMRC v Bashir Ahmed Jafari[2022] UKUT 00119 (TCC) · 2022 · cited 2 times
HBOS Plc & Lloyds Banking Group Plc v The Commissioners for HMRC[2022] UKUT 00139 (TCC) · 2022 · cited 2 times
The Commissioners for HM Revenue and Customs v Chelmsford City Council [2022] UKUT 00149 (TCC)[2022] UKUT 00149 (TCC) · 2022 · cited 2 times
The Commissioners for HMRC v Dolphin Drilling Limited[2022] UKUT 00212 (TCC) · 2022 · cited 2 times
Matthew Harrison v The Commissioners for Her Majesty’s Revenue and Customs[2022] UKUT 00216 (TCC) · 2022 · cited 2 times
BELKIN LIMITED v THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS[2022] UKUT 00244 (TCC) · 2022 · cited 2 times
Przemyslaw Soszynski t/a Phenix Consultancy v The Financial Conduct Authority[2022] UKUT 00247 (TCC) · 2022 · cited 2 times
Umuthi Healthcare Solutions PLC v The Financial Conduct Authority[2022] UKUT 00275 (TCC) · 2022 · cited 2 times
Stuart Fox v The Commissioners for His Majesty’s Revenue and Customs[2022] UKUT 00310 (TCC) · 2022 · cited 2 times
HSBC Electronic Data Processing (Guangdong) Ltd and Others v The Commissioners for HM Revenue and Customs [2022] UKUT 00041 (TCC)[2022] UKUT 00041 (TCC) · 2022 · cited 2 times
Hadee Engineering Co Ltd & Others v The Commissioners for HM Revenue & Customs [2022] UKUT 00084 (TCC)[2022] UKUT 00084 (TCC) · 2022 · cited 2 times
The Commissioners for HM Revenue & Customs v Tasca Tankers Limited [2022] UKUT 00088 (TCC)[2022] UKUT 00088 (TCC) · 2022 · cited 2 times
The Commissioners for HMRC v Nicola Martino[2022] UKUT 00128 (TCC) · 2022 · cited 1 time
The Commissioners for HM Revenue and Customs v Netbusters (UK) Limited [2022] UKUT 00175 (TCC)[2022] UKUT 00175 (TCC) · 2022 · cited 1 time
Conservatory Roofing UK Limited v The Commissioners for HMRC[2022] UKUT 00182 (TCC) · 2022 · cited 1 time
Altrad Services Limited & Anor. v The Commissioners for HMRC[2022] UKUT 00185 (TCC) · 2022 · cited 1 time
E.ON UK Plc v The Commissioners for HMRC[2022] UKUT 00196 (TCC) · 2022 · cited 1 time
The Commissioners for HMRC v Mid-Ulster District Council[2022] UKUT 00197 (TCC) · 2022 · cited 1 time
The Commissioners for HMRC v Euromoney Institutional Investor Plc[2022] UKUT 00205 (TCC) · 2022 · cited 1 time
Priory London Limited v The Commissioners for HMRC[2022] UKUT 00225 (TCC) · 2022 · cited 1 time
Edward Cumming-Bruce v The Commissioners for HMRC[2022] UKUT 00233 (TCC) · 2022 · cited 1 time
The Commissioners for HMRC v Neil Pickles & Anor.[2022] UKUT 00253 (TCC) · 2022 · cited 1 time
Moneybrain Limited v The Financial Conduct Authority [2022] UKUT 00257 (TCC)[2022] UKUT 00257 (TCC) · 2022 · cited 1 time
Northumbria Healthcare NHS Foundation Trust v The Commissioners for His Majesty’s Revenue and Customs[2022] UKUT 00267 (TCC) · 2022 · cited 1 time
Moneybrain Limited v The Financial Conduct Authority [2022] UKUT 00269 (TCC)[2022] UKUT 00269 (TCC) · 2022 · cited 1 time
NTK Leisure Limited v The Commissioners for HMRC[2022] UKUT 00289 (TCC) · 2022 · cited 1 time
GB Fleet Hire Limited v The Commissioners for HMRC[2022] UKUT 00307 (TCC) · 2022 · cited 1 time
Moneybrain Limited v The Financial Conduct Authority [2022] UKUT 00308 (TCC)[2022] UKUT 00308 (TCC) · 2022 · cited 1 time
Push Energy Limited v The Commissioners for HMRC[2022] UKUT 00312 (TCC) · 2022 · cited 1 time
The Commissioners for HMRC v Root2 Tax Limited[2022] UKUT 00353 (TCC) · 2022 · cited 1 time
Royal Bank of Canada v The Commissioners for HMRC[2022] UKUT 00045 (TCC) · 2022 · cited 1 time
The Commissioners for HM Revenue and Customs v Volkerrail Plant Limited, Volkerrail Power Limited, VolkerFitxPatrick Limited, Volkerrail Limited [2022] UKUT 00078 (TCC)[2022] UKUT 00078 (TCC) · 2022 · cited 1 time
Wyatt Paul v The Commissioners for HMRC[2022] UKUT 00116 (TCC) · 2022
Barclays Partner Finance Applicants v The Financial Conduct Authority [2022] UKUT 00151 (TCC)[2022] UKUT 00151 (TCC) · 2022
Foundation Partners (GP)v The Commissioners for HM Revenue and Customs [2022] UKUT 00167 (TCC)[2022] UKUT 00167 (TCC) · 2022
Vladimir Consulting Limited v The Financial Conduct Authority [2022] UKUT 00168 (TCC)[2022] UKUT 00168 (TCC) · 2022
LG Park HT1 Limited & Ors. v The Commissioners for HMRC[2022] UKUT 00178 (TCC) · 2022
Urenco Chemplants Limited & Anor. v The Commissioners for HMRC[2022] UKUT 00022 (TCC) · 2022
The Commissioners for HMRC v Aozora GMAC Investment Limited[2022] UKUT 00258 (TCC) · 2022
Mohammad Ameen Mirza v The Commissioners for HMRC[2022] UKUT 00291 (TCC) · 2022
The Borough Council of King’s Lynn and West Norfolk v The Commissioners for HMRC[2022] UKUT 326 (TCC) · 2022
Gary Wagstaff v The Commissioners for HMRC[2022] UKUT 00327 (TCC) · 2022
Y4 Express Limited v The Commissioners for HMRC[2022] UKUT 00040 (TCC) · 2022
The Commissioners for HM Revenue and Customs v RMF Construction Services Limited [2022] UKUT 00067 (TCC)[2022] UKUT 00067 (TCC) · 2022
The Commissioners for HM Revenue and Customs v AML Tax (UK) Limited [2022] UKUT 00081 (TCC)[2022] UKUT 00081 (TCC) · 2022