Upper Tribunal (Tax and Chancery Chamber) judgments from 2024

85 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2024.

Agniezska Hartleb t/a Hartleb Transport v The Commissioners for HMRC[2024] UKUT 00034 (TCC) · 2024 · cited 16 times
The Commissioners for HMRC v Taher Suterwalla & Anor[2024] UKUT 00188 (TCC) · 2024 · cited 15 times
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v DANIEL RIDGWAY [2024] UKUT 00036 (TCC)[2024] UKUT 00036 (TCC) · 2024 · cited 12 times
The Commissioners for HMRC v Marlborough DP Limited[2024] UKUT 00098 (TCC) · 2024 · cited 12 times
Nottingham Forest Football Club Limited v The Commissioners for HMRC[2024] UKUT 00145 (TCC) · 2024 · cited 9 times
The Commissioners for HMRC v Sintra Global, Inc & Anor[2024] UKUT 00346 (TCC) · 2024 · cited 7 times
BANQUE HAVILLAND SA (1) EDMUND LLOYD ROWLAND (2) VLADIMIR BOLELYY (3) Applicants -and David John ROWLAND Third Party Rights Applicant v The Financial Conduct Authority [2024] UKUT 00115 (TCC)[2024] UKUT 00115 (TCC) · 2024 · cited 6 times
The Commissioners for HMRC v Lanfranco Dettori[2024] UKUT 00012 (TCC) · 2024 · cited 6 times
Amarjeet Mudan & Anor v The Commissioners for HMRC[2024] UKUT 00307 (TCC) · 2024 · cited 6 times
Qais Majeed Ali v The Commissioners for HMRC[2024] UKUT 00176 (TCC) · 2024 · cited 4 times
Barclays Plc & Anor v The Financial Conduct Authority[2024] UKUT 00214 (TCC) · 2024 · cited 4 times
The Commissioners for HMRC v Applicants in the Post Prudential Closure Notice Applications Group Litigation & Anor[2024] UKUT 00023 (TCC) · 2024 · cited 4 times
The Commissioners for HMRC v S & L Barnes Limited[2024] UKUT 00262 (TCC) · 2024 · cited 4 times
The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 & Anor v The Commissioners for HMRC[2024] UKUT 00319 (TCC) · 2024 · cited 4 times
Arian Financial LLP v The Financial Conduct Authority[2024] UKUT 00352 (TCC) · 2024 · cited 4 times
DAVID BRIAN PRICE and TONI FOX-BRYANT v THE FINANCIAL CONDUCT AUTHORITY [2024] UKUT 00357 (TCC)[2024] UKUT 00357 (TCC) · 2024 · cited 4 times
AD Bly Groundworks and Civil Engineering Limited & Anor v The Commissioners for HMRC[2024] UKUT 00104 (TCC) · 2024 · cited 3 times
Charlene Hughes v The Commissioners for HMRC[2024] UKUT 00108 (TCC) · 2024 · cited 3 times
The Commissioners for HMRC v Basic Broadcasting Limited[2024] UKUT 00165 (TCC) · 2024 · cited 3 times
Spirit Motor Company Limited v The Commissioners for HMRC[2024] UKUT 00230 (TCC) · 2024 · cited 3 times
Mainpay Ltd v The Commissioners For HMRC[2024] UKUT 00233 (TCC) · 2024 · cited 3 times
Exchequer Solutions Ltd v The Commissioners for HMRC[2024] UKUT 00025 (TCC) · 2024 · cited 3 times
Muller UK and Ireland Group LLP & Ors v The Commissioners for HMRC[2024] UKUT 00273 (TCC) · 2024 · cited 3 times
The Tower One St George Wharf Limited v The Commissioners for HMRC[2024] UKUT 00373 (TCC) · 2024 · cited 3 times
Stephen Joseph Burdett & Anor v The Financial Conduct Authority[2024] UKUT 00156 (TCC) · 2024 · cited 2 times
The Commissioners for HMRC v Hippodrome Casio Ltd[2024] UKUT 00027 (TCC) · 2024 · cited 2 times
Bandstream Media and Corporate Communications Ltd v The Commissioners for His Majesty’s Revenue and Customs [2024] UKUT 00306 (TCC)[2024] UKUT 00306 (TCC) · 2024 · cited 2 times
Rettig Heating Group UK Ltd, R (on the application of) v The Commissioners for HMRC[2024] UKUT 00315 (TCC) · 2024 · cited 2 times
Fluid Systems Technologies (Scotland) Ltd & Ors, R (on the application of) v The Commissioners for HMRC[2024] UKUT 00322 (TCC) · 2024 · cited 2 times
MR Currell Limited v The Commissioners for HMRC[2024] UKUT 00404 (TCC) · 2024 · cited 2 times
Heather Dunne v Financial Conduct Authority[2024] UKUT 00416 (TCC) · 2024 · cited 2 times
Geoffrey Richard Haworth & Ors v The Commissioners for HMRC[2024] UKUT 00058 (TCC) · 2024 · cited 2 times
The Commissioners for HMRC v Innovative Bites Limited[2024] UKUT 00095 (TCC) · 2024 · cited 2 times
The Commissioners for HMRC v RALC Consulting Limited[2024] UKUT 00099 (TCC) · 2024 · cited 2 times
Commissioners for HMRC v Marlborough DP Limited[2024] UKUT 00103 (TCC) · 2024 · cited 1 time
The Commissioners of HMRC v Jonathan Hitchins & Ors[2024] UKUT 00114 (TCC) · 2024 · cited 1 time
SILVERDOOR LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00147 (TCC)[2024] UKUT 00147 (TCC) · 2024 · cited 1 time
The Commissioners for HMRC v Burlington Loan Management DAC[2024] UKUT 00152 (TCC) · 2024 · cited 1 time
Paul Baxendale-Walker v The Commissioners for HMRC[2024] UKUT 00154 (TCC) · 2024 · cited 1 time
Spectrum Community Health CIC v The Commissioners for HMRC[2024] UKUT 00162 (TCC) · 2024 · cited 1 time
Timothy Watts v The Commissioners for HMRC[2024] UKUT 00168 (TCC) · 2024 · cited 1 time
Anthony Outram & Anor v The Commissioners for HMRC[2024] UKUT 00203 (TCC) · 2024 · cited 1 time
Cranham Sports LLP v The Commissioners for HMRC[2024] UKUT 00209 (TCC) · 2024 · cited 1 time
Promethean Finance Limited v The Financial Conduct Authority[2024] UKUT 00229 (TCC) · 2024 · cited 1 time
DARREN ANTONY REYNOLDS v THE FINANCIAL CONDUCT AUTHORITY [2024] UKUT 00295 (TCC)[2024] UKUT 00295 (TCC) · 2024 · cited 1 time
The Commissioners for HMRC v Lanfranco Dettori (Anonymisation)[2024] UKUT 00364 (TCC) · 2024 · cited 1 time
SHIVANI MATHUR v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00038 (TCC)[2024] UKUT 00038 (TCC) · 2024 · cited 1 time
James Edward Staley v The Financial Conduct Authority[2024] UKUT 00394 (TCC) · 2024 · cited 1 time
The Commissioners for HMRC v Colchester Institute Corporation[2024] UKUT 00397 (TCC) · 2024 · cited 1 time
B&M Retail Limited v The Commissioners for HMRC[2024] UKUT 00409 (TCC) · 2024 · cited 1 time
Alexander Beard v The Commissioners for HMRC[2024] UKUT 00073 (TCC) · 2024 · cited 1 time
The Commissioners for HMRC v Raj Sehgal & Anor[2024] UKUT 00074 (TCC) · 2024 · cited 1 time
Cocout Animated Island Limited v The Commissioners for HMRC[2024] UKUT 00075 (TCC) · 2024 · cited 1 time
WTGIL Limited v The Commissioners for HMRC[2024] UKUT 00077 (TCC) · 2024 · cited 1 time
Cozy Pet Limited v The Commissioners for HMRC[2024] UKUT 00096 (TCC) · 2024 · cited 1 time
Qubic Advisory Services Limited v The Commissioners for HMRC[2024] UKUT 00106 (TCC) · 2024
John Tenconi v The Commissioners for HMRC[2024] UKUT 00110 (TCC) · 2024
Telent Technology Services Limited v The Commissioners for HMRC[2024] UKUT 00183 (TCC) · 2024
Ulster Metal Refiners Limited v The Commissioners for HMRC[2024] UKUT 00184 (TCC) · 2024
Kevin John Pitt v The Commissioners For HMRC[2024] UKUT 00021 (TCC) · 2024
UBS AG, R (on the application of) v The Commissioners for HMRC[2024] UKUT 00242 (TCC) · 2024
Saranac Partners Limited v The Financial Conduct Authority[2024] UKUT 00254 (TCC) · 2024
Ashraf Wealth Management Limited v The Financial Conduct Authority[2024] UKUT 00265 (TCC) · 2024
(1) Wired Orthodontics Limited (2) Ian Hutchinson (3) Susan Bessant v The Commissioners for His Majesty’s Revenue and Customs [2024] UKUT 00266 (TCC)[2024] UKUT 00266 (TCC) · 2024
The Commissioners for HMRC v Mohammed Zaman[2024] UKUT 00278 (TCC) · 2024
Kevin McCabe v The Commissioners for HMRC[2024] UKUT 00280 (TCC) · 2024
TalkTalk Telecom Limited v The Commissioners For HMRC[2024] UKUT 00284 (TCC) · 2024
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v PETER GOULD [2024] UKUT 00285 (TCC)[2024] UKUT 00285 (TCC) · 2024
Rytis Makvicius v The Commissioners for His Majesty’s Revenue and Customs [2024] UKUT 00321 (TCC)[2024] UKUT 00321 (TCC) · 2024
Midlands Partnership University NHS Foundation Trust, R (on the application of) v The Commissioners for HMRC[2024] UKUT 00334 (TCC) · 2024
Darren Anthony Wilson v The Charity Commission for England and Wales [2024] UKUT 00347 (TCC)[2024] UKUT 00347 (TCC) · 2024
Nvayo Limited v The Financial Conduct Authority[2024] UKUT 00035 (TCC) · 2024
Craig Kay v The Commissioners for His Majesty’s Revenue and Customs [2024] UKUT 00350 (TCC)[2024] UKUT 00350 (TCC) · 2024
Beigebell Limited (No. 2) v The Commissioners for HMRC[2024] UKUT 00382 (TCC) · 2024
Edward Newfield v The Commissioners for His Majesty’s Revenue and Customs [2024] UKUT 00385 (TCC)[2024] UKUT 00385 (TCC) · 2024
New Claire Wine Limited v The Commissioners for HM Revenue and Customs [2024] UKUT 00390 (TCC)[2024] UKUT 00390 (TCC) · 2024
Paul David Eveleigh v The Commissioners for HMRC[2024] UKUT 00435 (TCC) · 2024
Steven Hague v The Commissioners for HM Revenue and Customs [2024] UKUT 00436 (TCC)[2024] UKUT 00436 (TCC) · 2024
Digital Buying Partners Limited v The Commissioners for HMRC[2024] UKUT 00437 (TCC) · 2024
The Executors of the Estate of Peter John Linington & Anor v The Commissioners for HMRC[2024] UKUT 00070 (TCC) · 2024
Thyssenkrupp Materials (UK) Limited v The Commissioners for HMRC[2024] UKUT 00079 (TCC) · 2024
McCann Media Limited v The Commissioners for HMRC[2024] UKUT 00094 (TCC) · 2024
Darren Antony Reynolds v The Financial Conduct Authority[2025] UKUT 00123 (TCC) · 2024
Assembly Global Networks Ltd v The Commissioners for His Majesty’s Revenue and Customs [2025] UKUT 00023 (TCC)[2025] UKUT 00023 (TCC) · 2024
Richard Warner v The Commissioners for His Majesty’s Revenue and Customs [2025] UKUT 00024 (TCC)[2025] UKUT 00024 (TCC) · 2024