Upper Tribunal (Tax and Chancery Chamber) judgments from 2026

77 judgments from the Upper Tribunal (Tax and Chancery Chamber) in 2026.

New Claire Wine Limited v The Commissioners for HMRC[2026] UKUT 00116 (TCC) · 2026 · cited 3 times
Delphi Derivatives Limited v The Commissioners for HMRC[2026] UKUT 00021 (TCC) · 2026 · cited 3 times
MWL International Ltd & Anor v The Commissioners for HMRC[2026] UKUT 00062 (TCC) · 2026 · cited 3 times
Richard Brian Fenech & Anor v The Financial Conduct Authority[2026] UKUT 00020 (TCC) · 2026 · cited 2 times
BTR Core Fund JPUT v The Commissioners for HMRC[2026] UKUT 00027 (TCC) · 2026 · cited 2 times
Putney Power Limited & Anor v The Commissioners for HMRC[2026] UKUT 00105 (TCC) · 2026 · cited 1 time
The Commissioners for HMRC v Shaun Harte[2026] UKUT 00112 (TCC) · 2026 · cited 1 time
Richard Brian Fenech & Anor v The Financial Conduct Authority[2026] UKUT 00162 (TCC) · 2026 · cited 1 time
Henry Gwyn-Jones v The Commissioners for HMRC[2026] UKUT 00172 (TCC) · 2026 · cited 1 time
Mark Glenn Ltd v The Commissioners for HMRC[2026] UKUT 00034 (TCC) · 2026 · cited 1 time
Simon Hackett & Anor v The Commissioners for HMRC[2026] UKUT 00036 (TCC) · 2026 · cited 1 time
Philip Cox & Anor v The Commissioners for HMRC[2026] UKUT 00007 (TCC) · 2026 · cited 1 time
KNR Flooring Ltd v The Commissioners for HMRC[2026] UKUT 00100 (TCC) · 2026
[2026] UKUT 00101 (TCC) Afshin Sajedi, Akram Rafie, Phillip Hall and Trusha Pillay v The Commissioners for His Majesty’s Revenue and Customs[2026] UKUT 00101 (TCC) · 2026
Afshin Sajedi & Ors The Commissioners for HMRC[2026] UKUT 00102 (TCC) · 2026
London Luton Hotel BPRA Property Fund LLP v The Commissioners for HMRC[2026] UKUT 00109 (TCC) · 2026
[2026] UKUT 00012 (TCC) Zobortrans EU sro v Director of Border Force[2026] UKUT 00012 (TCC) · 2026
The Commissioners for HMRC v Christopher Brzezicki[2026] UKUT 00125 (TCC) · 2026
L Rowland& Co (Retail) Limited v The Commissioners for HMRC[2026] UKUT 00130 (TCC) · 2026
The Commissioners for HMRC v O'Neill Wetsuits Limited [2026] UKUT 00134 (TCC) · 2026
The Commissioners for HMRC v Boehringer Ingelheim Limited[2026] UKUT 00135 (TCC) · 2026
Robin Crispin Odey v The Financial Conduct Authority[2026] UKUT 00141 (TCC) · 2026
Cats North Sea Limited v The Commissioners for HMRC[2026] UKUT 00142 (TCC) · 2026
Bilfinger Salamis UK Limited v The Commissioners for HMRC[2026] UKUT 00143 (TCC) · 2026
Stephen Grant Forster t/a Premier Research and Marketing v The Financial Conduct Authority[2026] UKUT 00144 (TCC) · 2026
John Strange v The Commissioners for HMRC[2026] UKUT 00145 (TCC) · 2026
UT-2025-000078 Furlong Services Limited v HMRC [2026] UKUT 00173 (TCC)[2026] UKUT 00173 (TCC) · 2026
Michael Nielson v The Commissioners for HMRC[2026] UKUT 00193 (TCC) · 2026
The Commissioners for HMRC v Healthspan Limited[2026] UKUT 00194 (TCC) · 2026
Queenscourt Limited v The Commissioners for HMRC[2026] UKUT 00195 (TCC) · 2026
[2026] UKUT 00206 (TCC) Bharat Patel v HMRC[2026] UKUT 00206 (TCC) · 2026
Barclays Services Corporation & Anor v The Commissioners For HMRC[2026] UKUT 00211 (TCC) · 2026
Barclays Bank PLC v The Commissioners For HMRC[2026] UKUT 00212 (TCC) · 2026
Top-Notch Accountants Limited v The Commissioners for HMRC[2026] UKUT 00213 (TCC) · 2026
RS Global Limited & Anor v The Commissioners for HMRC[2026] UKUT 00216 (TCC) · 2026
ALEC FINCH and ROBERT FINCH v THE FINANCIAL CONDUCT AUTHORITY [2026] UKUT 00217 (TCC)[2026] UKUT 00217 (TCC) · 2026
The Commissioners for HMRC v GCH Corporation Limited & Ors[2026] UKUT 00219 (TCC) · 2026
Swiss Centre Limited v The Commissioners for HMRC[2026] UKUT 00227 (TCC) · 2026
[2026] UKUT 00233 (TCC) Promethean Finance Limited v FCA[2026] UKUT 00233 (TCC) · 2026
Najat Hamasala v The Commissioners for HMRC[2026] UKUT 246 (TCC) · 2026
Ist Alternative Medical Staffing Ltd v HMRC NCN [2026] UKUT 00248 (TCC)[2026] UKUT 00248 (TCC) · 2026
[2026] UKUT 00249 (TCC) Cenkci v Commissioners of His Majesty's Revenue and Customs[2026] UKUT 00249 (TCC) · 2026
Mark Benedict Holden v The Commissioners for HMRC[2026] UKUT 00025 (TCC) · 2026
The Commissioners for HMRC v Align Technology Switzerland GmbH & Anor[2026] UKUT 00256 (TCC) · 2026
NHS Ayrshire and Arran Health Board v The Commissioners for HMRC [2026] UKUT 00258 (TCC) · 2026
[2026] UKUT 00259 (TCC) Scott Brothers Limited v The Commissioners for His Majesty’s Revenue and Customs[2026] UKUT 00259 (TCC) · 2026
Kashif Javaid v The Commissioners for His Majesty’s Revenue and Customs NCN [2026] UKUT 00261 (TCC)[2026] UKUT 00261 (TCC) · 2026
[2026] UKUT 00271 (TCC) Ketan Patel v HMRC[2026] UKUT 00271 (TCC) · 2026
Opus Labour Services Limited & Anor v The Commissioners for HMRC[2026] UKUT 00275 (TCC) · 2026
Richard Brian Fenech v The Financial Conduct Authority[2026] UKUT 00281 (TCC) · 2026
Commissioners for HMRC v Christian Peter Candy[2026] UKUT 00282 (TCC) · 2026
Richard Warner v The Commissioners for HMRC[2026] UKUT 00284 (TCC) · 2026
Executors of Keith Denis Lewis Beresford v The Commissioners for HMRC[2026] UKUT 00285 (TCC) · 2026
BRICEAMERY CAPITAL LTD v THE FINANCIAL CONDUCT AUTHORITY [2026] UKUT 00288 (TCC)[2026] UKUT 00288 (TCC) · 2026
LEXGREEN SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00289 (TCC)[2026] UKUT 00289 (TCC) · 2026
[2026] UKUT 00290 (TCC) Parvaiz Akhtar v HMRC[2026] UKUT 00290 (TCC) · 2026
[2026] UKUT 00297 (TCC) Michael Stefan Duma v HMRC[2026] UKUT 00297 (TCC) · 2026
[2026] UKUT 00300 (TCC) HMRC v Quillan[2026] UKUT 00300 (TCC) · 2026
[2026] UKUT 00304 (TCC) YORK SD LIMITED and others v HMRC[2026] UKUT 00304 (TCC) · 2026
[2026] UKUT 00305 (TCC) FC SHIPPING LIMITED (1) FB SHIPPING LIMITED (2) v HMRC[2026] UKUT 00305 (TCC) · 2026
DAVID HILL and DAVID MCCRACKEN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00306 (TCC)[2026] UKUT 00306 (TCC) · 2026
[2026] UKUT 00324 (TCC) Eurolaser IT Limited v The Commissioners for HM Revenue and Customs[2026] UKUT 00324 (TCC) · 2026
KNIGHTS DEVELOPMENTS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00329 (TCC)[2026] UKUT 00329 (TCC) · 2026
[2026] UKUT 00330 (TCC) Lyden V HMRC[2026] UKUT 00330 (TCC) · 2026
[2026] UKUT 00333 (TCC) Mihill v The Commissioners for His Majesty’s Revenue and Customs[2026] UKUT 00333 (TCC) · 2026
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v JOHN DOUGLAS WARDLE [2026] UKUT 00335 (TCC)[2026] UKUT 00335 (TCC) · 2026
The Commissioners for HMRC v Electric Mobility Euro Limited & Anor[2026] UKUT 00037 (TCC) · 2026
IT Way Transgroup Clearance LLP v The Commissioners for HMRC[2026] UKUT 00043 (TCC) · 2026
Rangecourt SA & Ors The Financial Conduct Authority[2026] UKUT 00047 (TCC) · 2026
Stephen Joseph Burdett & Anor v The Financial Conduct Authority[2026] UKUT 00068 (TCC) · 2026
Lycamobile UK Limited v The Commissioners for HMRC[2026] UKUT 00074 (TCC) · 2026
Candido Pereira Rodrigues v The Commissioners for HMRC[2026] UKUT 00075 (TCC) · 2026
Steven James Czerwionka v The Commissioners for His Majesty’s Revenue and Customs [2026] UKUT 00076 (TCC)[2026] UKUT 00076 (TCC) · 2026
UK Care No. 1 Limited v The Commissioners for HMRC[2026] UKUT 00090 (TCC) · 2026
Ashley Charles Trees v The Commissioners for HMRC[2026] UKUT 00092 (TCC) · 2026
[2026] UKUT 00095 (TCC) Michael Kelly v HMRC[2026] UKUT 00095 (TCC) · 2026
Kiakiafx Limited v The Financial Conduct Authority [2026] UKUT 00099 (TCC) · 2026