Upper Tribunal (Tax and Chancery Chamber) judgments from 2023

66 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2023.

Shinelock Limited v The Commissioners for HMRC[2023] UKUT 00107 (TCC) · 2023 · cited 22 times
Caerdav Ltd v The Commissioners for HMRC[2023] UKUT 00179 (TCC) · 2023 · cited 22 times
CPR COMMERCIALS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS[2023] UKUT 00061 (TCC) · 2023 · cited 16 times
In the matter of Thomas Seiler & Ors.[2023] UKUT 00133 (TCC) · 2023 · cited 15 times
The How Development 1 Ltd v The Commissioners for HMRC[2023] UKUT 00084 (TCC) · 2023 · cited 15 times
WM Morrison Supermarkets PLC v The Commissioners for HMRC[2023] UKUT 00020 (TCC) · 2023 · cited 11 times
The Commissioners for HMRC v Michael Breen[2023] UKUT 00252 (TCC) · 2023 · cited 9 times
Markos Markou v The Financial Conduct Authority[2023] UKUT 00101 (TCC) · 2023 · cited 7 times
Red White and Green Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00083 (TCC)[2023] UKUT 00083 (TCC) · 2023 · cited 7 times
Shafique Uddin and Kazitula Limited ( in liquidation) v The Commissioners for HM Revenue and Customs [2023] UKUT 00099 (TCC)[2023] UKUT 00099 (TCC) · 2023 · cited 7 times
Bluecrest Capital Management (UK) LLP v The Financial Conduct Authority[2023] UKUT 00140 (TCC) · 2023 · cited 6 times
Stephen John Mullens v The Commissioners for HMRC[2023] UKUT 00244 (TCC) · 2023 · cited 6 times
Kingsbridge Capital Advisors Limited v The Financial Conduct Authority Privacy Application [2023] UKUT 00103 (TCC)[2023] UKUT 00103 (TCC) · 2023 · cited 5 times
Peter Marano v Commissioners for HMRC[2023] UKUT 00113 (TCC) · 2023 · cited 5 times
British Telecommunications PLC v The Commissioners for HMRC[2023] UKUT 00122 (TCC) · 2023 · cited 5 times
The King (on the Application of Gloucestershire Hospitals NHS Foundation Trust) v The Commissioners for HM Revenue and Customs [2023] UKUT 00028 (TCC)[2023] UKUT 00028 (TCC) · 2023 · cited 5 times
HFFX LLP & Ors. v The Commissioners for HMRC[2023] UKUT 00073 (TCC) · 2023 · cited 5 times
David Price and Toni Fox-Bryant Both v The Financial Conduct Authority [2023] UKUT 00224 (TCC)[2023] UKUT 00224 (TCC) · 2023 · cited 4 times
Kingston Maurward College v The Commissioners for HMRC[2023] UKUT 00069 (TCC) · 2023 · cited 4 times
Ramasamy Danapal v The Commissioners for HMRC[2023] UKUT 00086 (TCC) · 2023 · cited 4 times
HBOS Plc & Anor v The Commissioners for HMRC[2023] UKUT 00013 (TCC) · 2023 · cited 3 times
GE Financial Investments v The Commissioners for HMRC[2023] UKUT 00146 (TCC) · 2023 · cited 3 times
Impact Contracting Solutions Limited v The Commissioners for HMRC[2023] UKUT 00215 (TCC) · 2023 · cited 3 times
Charles Horder v The Commissioners for HMRC[2023] UKUT 00106 (TCC) · 2023 · cited 2 times
Banque Havilland SA & Ors v The Financial Conduct Authority [2023] UKUT 00136 (TCC) · 2023 · cited 2 times
The Commissioners for HMRC v Perenco UK Limited[2023] UKUT 00169 (TCC) · 2023 · cited 2 times
The Commissioners for HMRC v Hotel La Tour Ltd[2023] UKUT 00178 (TCC) · 2023 · cited 2 times
The Commissioners for HMRC v A Tax Payer[2023] UKUT 00182 (TCC) · 2023 · cited 2 times
JTI Acquisitions Company (2011) Limited v The Commissioners for HMRC[2023] UKUT 00194 (TCC) · 2023 · cited 2 times
DARREN ANTONY REYNOLDS v THE FINANCIAL CONDUCT AUTHORITY [2023] UKUT 00234 (TCC)[2023] UKUT 00234 (TCC) · 2023 · cited 2 times
The Commissioners for HMRC v Gerald Lee[2023] UKUT 00242 (TCC) · 2023 · cited 2 times
Refinitiv Limited & Ors, R (on the applications of) v The Commissioners for HMRC[2023] UKUT 00257 (TCC) · 2023 · cited 2 times
Gunfleet Sands Limited & Ors v The Commissioners for HMRC[2023] UKUT 00260 (TCC) · 2023 · cited 2 times
Mark Campbell v The Commissioners for HMRC[2023] UKUT 00265 (TCC) · 2023 · cited 2 times
Redmount Trust Company Limited v The Commissioners for HMRC[2023] UKUT 00068 (TCC) · 2023 · cited 2 times
Hargreaves Property Holdings Limited v The Commissioners for HMRC [2023] UKUT 00120 (TCC) · 2023 · cited 1 time
The Commissioners for HMRC v Jayanth Kunjur[2023] UKUT 00154 (TCC) · 2023 · cited 1 time
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v JASPER ALEXANDER THIRLBY CONRAN[2023] UKUT 00166 (TCC) · 2023 · cited 1 time
Anantkumar Meghji Pethraj Shah v The Pensions Regulator[2023] UKUT 00183 (TCC) · 2023 · cited 1 time
Scottishpower (SCPL) Limited & Ors v The Commissioners for HMRC[2023] UKUT 00218 (TCC) · 2023 · cited 1 time
The Commissioners for HMRC v BlueCrest Capital Management (UK) LLP[2023] UKUT 00232 (TCC) · 2023 · cited 1 time
Dollar Financial UK Ltd v The Commissioners for HMRC[2023] UKUT 00256 (TCC) · 2023 · cited 1 time
Exclusive Promotions Limited v The Commissioner for HMRC[2023] UKUT 00269 (TCC) · 2023 · cited 1 time
The Commissioners for HMRC v International Plywood (Importers) Limited[2023] UKUT 00278 (TCC) · 2023 · cited 1 time
Andrew Howard Parnham & Anor v The Commissioners for HMRC[2023] UKUT 00285 (TCC) · 2023 · cited 1 time
Phillip Brian Higgs & Ors v The Commissioners for HMRC[2023] UKUT 00296 (TCC) · 2023 · cited 1 time
Ammanford Recycling Limited v The Commissioners for HMRC[2023] UKUT 00302 (TCC) · 2023 · cited 1 time
United Grand Lodge of England v The Commissioners for HMRC[2023] UKUT 00307 (TCC) · 2023 · cited 1 time
Paul Harrison v The Commissioners for HM Revenue and Customs [2023] UKUT 00038 (TCC)[2023] UKUT 00038 (TCC) · 2023 · cited 1 time
Timothy Norton & Anor v The Commissioners for HMRC[2023] UKUT 00048 (TCC) · 2023 · cited 1 time
The Commissioners for HMRC v The Prudential Assurance Company Limited[2023] UKUT 00054 (TCC) · 2023 · cited 1 time
Laing O’Rourke Services Limited v The Commissioners for HMRC & Anor[2023] UKUT 00155 (TCC) · 2023
On the Application of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS[2023] UKUT 00187 (TCC) · 2023
M Group Holdings Limited v The Commissioners of HMRC[2023] UKUT 00213 (TCC) · 2023
Intelligent Money Limited v The Commissioners for HMRC[2023] UKUT 00236 (TCC) · 2023
Cambria Automobiles (South East) Limited & Anor v The Commissioners for HMRC[2023] UKUT 00249 (TCC) · 2023
MJL Contracts Limited v The Commissioners for HMRC[2023] UKUT 00254 (TCC) · 2023
Michelle McEnroe & Anor v The Commissioners for HMRC[2023] UKUT 00255 (TCC) · 2023
Toni Fox-Bryant & Anor v The Financial Conduct Authority[2023] UKUT 00259 (TCC) · 2023
Toni Fox-Bryant & Anor v The Financial Conduct Authority[2023] UKUT 00266 (TCC) · 2023
Octagon Green Solutions Limited v The Commissioners for HMRC[2023] UKUT 00268 (TCC) · 2023
THOMAS SEILER and LOUISE WHITESTONE v THE FINANCIAL CONDUCT AUTHORITY [2023] UKUT 00270 (TCC)[2023] UKUT 00270 (TCC) · 2023
Bollinway Properties Limited v The Commissioners for HMRC[2023] UKUT 00295 (TCC) · 2023
DX Lingajothy t/a Flying Dragon v The Commissioners for HMRC[2023] UKUT 00063 (TCC) · 2023
Spring Capital Limited v The Commissioners for HMRC [2023] UKUT 00091 (TCC) · 2023
DARREN ANTONY REYNOLDS v THE FINANCIAL CONDUCT AUTHORITY [2024] UKUT 00296 (TCC)[2024] UKUT 00296 (TCC) · 2023