Upper Tribunal (Tax and Chancery Chamber) judgments from 2025

79 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2025.

Medpro Healthcare Limited & Anor v The Commissioners for HMRC[2025] UKUT 00255 (TCC) · 2025 · cited 27 times
Tajinder Pawar v The Commissioners for HMRC[2025] UKUT 00309 (TCC) · 2025 · cited 10 times
L-L-O Contracting Limited & Ors v The Commissioners for HMRC[2025] UKUT 00127 (TCC) · 2025 · cited 3 times
FS Commercial Ltd v The Commissioners for HMRC[2025] UKUT 00013 (TCC) · 2025 · cited 3 times
James Edward Staley v The Financial Conduct Authority[2025] UKUT 00203 (TCC) · 2025 · cited 3 times
Toni Fox-Bryant & Anor v The Financial Conduct Authority[2025] UKUT 00087 (TCC) · 2025 · cited 3 times
St Patrick's International College Limited & Ors v The Commissioners for HMRC[2025] UKUT 00101 (TCC) · 2025 · cited 2 times
Nellsar Limited v The Commissioners for HMRC[2025] UKUT 00164 (TCC) · 2025 · cited 2 times
Roger Murphy v The Commissioners for HMRC[2025] UKUT 00165 (TCC) · 2025 · cited 2 times
Banque Havilland SA & Ors v The Financial Conduct Authority[2025] UKUT 00197 (TCC) · 2025 · cited 2 times
Elphysic Limited & Ors v The Commissioners for HMRC[2025] UKUT 00236 (TCC) · 2025 · cited 2 times
Fluid System Technologies (Scotland) Limited & Anor, R (on the application of) v The Commissioners for HMRC[2025] UKUT 00278 (TCC) · 2025 · cited 2 times
Uflex Europe Limited v The Commissioners for HMRC[2025] UKUT 00057 (TCC) · 2025 · cited 2 times
The Commissioners for HMRC v Bolt Services UK Limited[2025] UKUT 00100 (TCC) · 2025 · cited 1 time
The Commissioners for HMRC v Sonder Europe Limited[2025] UKUT 00014 (TCC) · 2025 · cited 1 time
The Commissioners for HMRC v Canadian Solar EMEA GmbH[2025] UKUT 00142 (TCC) · 2025 · cited 1 time
Giovanni Scatola & Ors v The Commissioners for HMRC[2025] UKUT 00156 (TCC) · 2025 · cited 1 time
DHL Air (UK) Limited v The Commissioners for HMRC[2025] UKUT 00176 (TCC) · 2025 · cited 1 time
Craig Francis Donaldson & Anor v The Financial Conduct Authority[2025] UKUT 00185 (TCC) · 2025 · cited 1 time
H Ripley & Co Limited v The Commissioners for HMRC[2025] UKUT 00210 (TCC) · 2025 · cited 1 time
Caleb Brandon Halstead v The Commissioners for His Majesty’s Revenue and Customs [2025] UKUT 00022 (TCC)[2025] UKUT 00022 (TCC) · 2025 · cited 1 time
KERRIE BRENNAN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00310 (TCC)[2025] UKUT 00310 (TCC) · 2025 · cited 1 time
Drinks and Food UK Limited v The Commissioners for HMRC[2025] UKUT 00315 (TCC) · 2025 · cited 1 time
Nailesh Manubai Teraiya v The Financial Conduct Authority[2025] UKUT 00034 (TCC) · 2025 · cited 1 time
The Commissioners for HMRC v Yorkshire Agricultural Society[2025] UKUT 00004 (TCC) · 2025 · cited 1 time
Darren Antony Reynolds v The Financial Conduct Authority[2025] UKUT 00413 (TCC) · 2025 · cited 1 time
Derek Hosie v The Commissioners for HMRC[2025] UKUT 00432 (TCC) · 2025 · cited 1 time
The Executors of Mrs Leslie Vivienne Elborne Deceased & Ors v The Commissioners for HMRC[2025] UKUT 00059 (TCC) · 2025 · cited 1 time
PD & MJ Limited v The Commissioners for HMRC[2025] UKUT 00094 (TCC) · 2025 · cited 1 time
O'Neil & Others v HMRC [2026] UKUT 00013 (TCC)[2026] UKUT 00013 (TCC) · 2025 · cited 1 time
Morgan Lloyd Trustees Limited v The Commissioners for HMRC[2025] UKUT 00102 (TCC) · 2025
George Mantides Limited v The Commissioners for HMRC[2025] UKUT 00124 (TCC) · 2025
Navin Joshi v The Commissioners for HMRC[2025] UKUT 00126 (TCC) · 2025
Rettig Heating Group UK Limited (in liquidation), R (on the application of) v The Commissioners for HMRC[2025] UKUT 00143 (TCC) · 2025
Mohammed Butt & Anor v National Crime Agency[2025] UKUT 00145 (TCC) · 2025
Toni Fox-Bryant & Anor v The Financial Conduct Authority[2025] UKUT 00152 (TCC) · 2025
Walkers Snack Foods Limited v The Commissioners for HMRC[2025] UKUT 00155 (TCC) · 2025
Hugh Edward Mark Osmond v The Commissioners for HMRC[2025] UKUT 00183 (TCC) · 2025
JPMorgan Chase Bank NA v The Commissioners for HMRC[2025] UKUT 00188 (TCC) · 2025
Larry Trachtenberg v The Commissioners for HMRC[2025] UKUT 00206 (TCC) · 2025
Lancer Scott Limited v The Commissioners for HMRC[2025] UKUT 00208 (TCC) · 2025
Nailesh Manubai Teraiya v The Financial Conduct Authority[2025] UKUT 211 (TCC) · 2025
Benoit D’Angelin v The Commissioners For HMRC[2025] UKUT 00212 (TCC) · 2025
Jorge Lopez Gonzalez & Ors v The Financial Conduct Authority[2025] UKUT 00214 (TCC) · 2025
The Commissioners for HMRC v Marc Gunnarsson[2025] UKUT 00247 (TCC) · 2025
Circleplane Limited v The Commissioners for HMRC[2025] UKUT 00254 (TCC) · 2025
Elizabeth Ann Pelgrave v The Pensions Regulator[2025] UKUT 00257 (TCC) · 2025
Hayes v The Commissioners for HM Revenue and Customs [2025] UKUT 00275 (TCC)[2025] UKUT 00275 (TCC) · 2025
Hoopla Animation Limited v The Commissioners for HMRC[2025] UKUT 00028 (TCC) · 2025
Cheon Fat Limited v The Commissioners for HMRC[2025] UKUT 00287 (TCC) · 2025
Bridgecom International Limited v The Commissioners for HMRC[2025] UKUT 00003 (TCC) · 2025
Laurence Supply Co (Leather Goods) Limited v The Commissioners for HM Revenue and Customs [2025] UKUT 00031 (TCC)[2025] UKUT 00031 (TCC) · 2025
Bottled Science Limited v The Commissioners for His Majesty's Revenue and Customs [2025] UKUT 00313 (TCC)[2025] UKUT 00313 (TCC) · 2025
Equity Advisory Limited and Another v The Commissioners for His Majesty's Revenue and Customs [2025] UKUT 00314 (TCC)[2025] UKUT 00314 (TCC) · 2025
Investment and Securities Trust Limited v The Commissioners for HMRC[2025] UKUT 00331 (TCC) · 2025
Khan v HMRC [2025] UKUT 00334 (TCC)[2025] UKUT 00334 (TCC) · 2025
Syngenta Holdings Limited v HMRC [2025] UKUT 00338 (TCC)[2025] UKUT 00338 (TCC) · 2025
Illuminate Skin Clinics Limited v The Commissioners for HMRC[2025] UKUT 00341 (TCC) · 2025
Eurolaser IT Limited v The Commissioners for HMRC[2025] UKUT 00358 (TCC) · 2025
The Commissioners for HMRC v Colaingrove Limited[2025] UKUT 00360 (TCC) · 2025
The Commissioners for HMRC v Ducas Ltd[2025] UKUT 00362 (TCC) · 2025
Convergence Management Consultants Limited v HMRC [2025] UKUT 00367 (TCC)[2025] UKUT 00367 (TCC) · 2025
Michael Saunders v The Commissioners for HMRC[2025] UKUT 00374 (TCC) · 2025
Mayet v HMRC [2025] UKUT 00377 (TCC)[2025] UKUT 00377 (TCC) · 2025
Ancean Limited v The Financial Conduct Authority[2025] UKUT 00404 (TCC) · 2025
The Commissioners for His Majesty’s Revenue and Customs v Bryan Robson Limited [2025] UKUT 00406 (TCC)[2025] UKUT 00406 (TCC) · 2025
[2025] UKUT 00407 (TCC) Bradbury Harper Limited v HMRC[2025] UKUT 00407 (TCC) · 2025
[2025] UKUT 00415 (TCC) Anandpreet Singh Powar v The Commissioners for His Majesty's Revenue and Customs[2025] UKUT 00415 (TCC) · 2025
Afzal Alimahomed v The Commissioners for HMRC[2025] UKUT 00428 (TCC) · 2025
Frances Delaney v The Commissioners for HM Revenue and Customs [2025] UKUT 00005 (TCC)[2025] UKUT 00005 (TCC) · 2025
Arshad Mahmood v The Commissioners for HMRC[2025] UKUT 50 (TCC) · 2025
Henry Rafferty v The Commissioners for HMRC[2025] UKUT 00063 (TCC) · 2025
Airedale Chemical Company Limited, R (on the application of) v The Commissioners for HMRC[2025] UKUT 00065 (TCC) · 2025
Singleton Birch Limited & Anor v The Commissioners for HMRC[2025] UKUT 00072 (TCC) · 2025
Antelope Transport Limited v The Commissioners for HM Revenue and Customs [2025] UKUT 00080 (TCC)[2025] UKUT 00080 (TCC) · 2025
EAK Group Ltd v The Financial Conduct Authority[2025] UKUT 00082 (TCC) · 2025
Queenscourt Limited v The Commissioners for HMRC[2025] UKUT 84 (TCC) · 2025
The Commissioners for HMRC v Timothy Bunting[2025] UKUT 00096 (TCC) · 2025
Kasim Garipoglu & Anor v The Financial Conduct Authority[2026] UKUT 00121 (TCC) · 2025