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First-tier Tribunal (Tax)

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2023 First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> 2023 First-tier Tribunal (Tax)
URL: https://www.bailii.org/uk/cases/UKFTT/TC/

2023 First-tier Tribunal (Tax)

July 2015

  • Sylvia Hook (t/a Sylmis Puppies also known as Sylml Puppies) & Anor v Revenue And Customs (INCOME TAX - sole trade and partnership : VAT - sole trade and partnership) [2023] UKFTT 618 (TC) (11 July 2015)

February 2021

  • Wesley & Anor v Revenue & Customs (Double taxation - residence - disposal of assets by trustees) [2023] UKFTT 1041 (TC) (15 February 2021)

April 2022

  • THE SQUA.RE LIMITED v Revenue & Customs (VAT - tour operators' margin scheme - treatment of cost of unsold inventory) [2023] UKFTT 51 (TC) (11 April 2022)

November 2022

  • LINCOLN v Revenue & Customs (LATE APPEAL - Martland considered - length of delay is serious and significant) [2023] UKFTT 26 (TC) (02 November 2022)

December 2022

  • 2 GREEN SMILE LIMITED (2) DR AMEEKA PATEL (AS NOMINATED PARTNER OF 2 GREEN DENTAL PARTNERSHIP) v Revenue & Customs (INCOME TAX - CORPORATION TAX - transfer of the business and goodwill of a dental practice from a partnership to a connected company) [2023] UKFTT 15 (TC) (20 December 2022)
  • BICESTER PROPERTY INTERIORS LIMITED v Revenue & Customs (VAT default surcharges, appeal) [2023] UKFTT 13 (TC) (21 December 2022)
  • EVERYDAY WHOLESALE LIMITED v Revenue & Customs (VALUE ADDED TAX - input tax deductibility - right to deduct restricted under principles in Kittel) [2023] UKFTT 60 (TC) (20 December 2022)
  • EVERYDAY WHOLESALE LIMITED v Revenue & Customs (VALUE ADDED TAX - input tax deductibility - right to deduct restricted under principles in Kittel) [2023] UKFTT 78 (TC) (20 December 2022)
  • JASON MCCAFFREY v Revenue & Customs (INCOME TAX - self-assessment tax returns - late filing penalties) [2023] UKFTT 10 (TC) (14 December 2022)
  • Kealey & Anor v Revenue And Customs (INCOME TAX - self-assessment tax return - late filing penalties) [2023] UKFTT 108 (TC) (14 December 2022)
  • MAINPAY LIMITED v Revenue & Customs (INCOME TAX - Temporary workers - deductibility of subsistence expenses) [2023] UKFTT 16 (TC) (21 December 2022)
  • MARK GOODALL v Revenue & Customs (PROCEDURE : Other) [2023] UKFTT 18 (TC) (29 December 2022)
  • MATTHEW KENSALL v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - the Jason Wilkes judgments - Appellant initially told could not appeal assessments) [2023] UKFTT 11 (TC) (21 December 2022)
  • NIALL MURPHY v Revenue & Customs (EXCISE DUTY and PENALTY - alcohol in transit found to be without UK duty paid) [2023] UKFTT 702 (TC) (01 December 2022)
  • NILEBOND LIMITED v Revenue & Customs (PENSIONS - scheme sanction charge - whether loan made by pension scheme was "unauthorised employer payment") [2023] UKFTT 14 (TC) (19 December 2022)
  • TALKTALK TELECOM LIMITED v Revenue & Customs (VALUE ADDED TAX - discount offered but not taken up - whether this reduced the consideration for VAT purposes) [2023] UKFTT 12 (TC) (21 December 2022)
  • Vortex Enterprises Ltd v Revenue and Customs (VALUE ADDED TAX - denial of relief for VAT input tax on the basis that the Appellant knew or should have known...) [2023] UKFTT 211 (TC) (21 December 2022)

January

  • ANDREW LILLICRAP v Revenue & Customs (PROCEDURE : publication of interlocutory decision) [2023] UKFTT 72 (TC) (19 January 2023)
  • ATN MARKETING LIMITED v Revenue & Customs (VAT - failure to comply with directions - failure to attend - hearing in the absence of Appellant's representative) [2023] UKFTT 30 (TC) (11 January 2023)
  • BACHRA v Revenue & Customs (PERSONAL LIABILITY NOTICE - penalty issued to sole director of company - company had been assessed to VAT as a result of denial of input tax deduction on Kittel grounds) [2023] UKFTT 91 (TC) (30 January 2023)
  • Beales v Revenue and Customs(INCOME TAX - High Income Child Benefit Charge) [2023] UKFTT 386 (TC) (26 January 2023)
  • B&M RETAIL LIMITED v Revenue & Customs (EXCISE DUTY - wrongdoing penalties - whether invalid due to amended excise duty assessment - no) [2023] UKFTT 34 (TC) (10 January 2023)
  • COHEN v Revenue & Customs (Income Tax - closure notice - stamp duty land tax) [2023] UKFTT 90 (TC) (30 January 2023)
  • Cruise v Revenue & Customs (Income tax - fixed and daily penalties for late filing of self assessment return) [2023] UKFTT 41 (TC) (11 January 2023)
  • DUNNE v Revenue & Customs (VAT - DIY Builders Scheme - whether planning permission for a dwelling - no - appeal dismissed) [2023] UKFTT 88 (TC) (26 January 2023)
  • EDWARD PHELAN v Revenue & Customs (TAX AND NATIONAL INSURANCE CONTRIBUTIONS - whether income was salary or bursary - whether in-time income tax repayment claim made) [2023] UKFTT 29 (TC) (05 January 2023)
  • Foreign National v Revenue And Customs (Information notice - whether validly issued and reasonably required) [2023] UKFTT 475 (TC) (12 January 2023)
  • GAIN CAPITAL LTD v Revenue & Customs (Employee shares - subscription price outstanding - cease employment) [2023] UKFTT 61 (TC) (19 January 2023)
  • GOLDEN GROVE TRUST v Revenue & Customs (VAT - application for permission to make late appeal - whether an earlier Notice of Appeal had been posted to the Tribunal) [2023] UKFTT 27 (TC) (05 January 2023)
  • HARE WINES LIMITED v Revenue & Customs (EXCISE DUTY and PENALTY - beer found on premises during unannounced HMRC visit - absent witnesses and adverse inferences) [2023] UKFTT 25 (TC) (03 January 2023)
  • HOOPLA ANIMATION LIMITED(FORMERLY KNOWN AS DAISY BOO AND MONKEY TOO LIMITED) v Revenue & Customs (ENTERPRISE INVESTMENT SCHEME - refusal of compliance certificates - whether reasonable to conclude objective to grow and develop - yes) [2023] UKFTT 24 (TC) (03 January 2023)
  • I.A. BARNETT & D.J. FOX v Revenue & Customs (INCOME TAX - tax treatment of redress payments) [2023] UKFTT 62 (TC) (13 January 2023)
  • INCE GORDON DADDS LLP v Revenue & Customs (Value Added Tax Act 1994: sections 24, 26 and 43 : group representative as to economic activity and as to taxable supplies) [2023] UKFTT 44 (TC) (16 January 2023)
  • ISLE OF WIGHT NHS TRUST (2) BETSI CADWALADR UNIVERSITY HEALTH BOARD (3) SOUTHPORT & ORMSKIRK HOSPITAL NHS TRUST v Revenue & Customs (VAT : applications to strike out - yes - Standing) [2023] UKFTT 23 (TC) (09 January 2023)
  • Linington, The Executors of the Estate Of v Revenue And Customs [2023] UKFTT 89 (TC) (30 January 2023)
  • MAQSOOD HUSSAIN (t/a NISA LOCAL) v Revenue & Customs (VAT - three Notices of Appeal on same issue) [2023] UKFTT 40 (TC) (13 January 2023)
  • Mareel Ltd v Revenue and Customs (Default surcharge - whether surcharge notice served on Appellant) [2023] UKFTT 283 (TC) (11 January 2023)
  • MARTIN CLARKE WEST v Revenue & Customs (INCOME TAX - application for permission to make late appeal) [2023] UKFTT 63 (TC) (19 January 2023)
  • McGOWAN v Revenue & Customs [2023] UKFTT 28 (TC) (06 January 2023)
  • McKiernan (t/a AMK Fuels) v Revenue And Customs (VAT - claim for overpayment on the basis that reduced rate for domestic fuel should have applied to sales of coal) [2023] UKFTT 80 (TC) (25 January 2023)
  • MR NICOLAS BURLEY v Revenue & Customs (INCOME TAX - PENALTIES - Whether HMRC had adduced adequate evidence as to system and its production and posting of penalty notices) [2023] UKFTT 59 (TC) (17 January 2023)
  • NICHOLAS JOHN HALL AND CHRISTOPHER VALENTINE LOPEZ AS TRUSTEES OF THE CAROLINA RABONI ESTATE v Revenue & Customs (IHT - whether an Interest in Possession arose in an estate where the assets apart from the house in question were not sufficient to pay the inheritance tax) [2023] UKFTT 32 (TC) (10 January 2023)
  • NIKOLA POLAKOVA v Revenue & Customs (EXCISE - duty assessment - application to strike out appeal against assessment) [2023] UKFTT 31 (TC) (09 January 2023)
  • PAUL JOSEPH BRYAN (t/a BRYAN & CO SOLICITORS) v Revenue & Customs (Income Tax - enquiry into self-assessment return) [2023] UKFTT 33 (TC) (12 January 2023)
  • Pavan Trading Ltd v Revenue And Customs (VAT - zero-rating - evidence of expor) [2023] UKFTT 79 (TC) (25 January 2023)
  • Pawar v Revenue And Customs (Application for permission to make a late appeal - Personal Liability Notice - VAT penalty) [2023] UKFTT 81 (TC) (25 January 2023)
  • RELIABLE SHIPPING LIMITED v Revenue & Customs (EXCISE DUTY - hardship applications - security not payment - whether Ferrazzini binding - yes) [2023] UKFTT 45 (TC) (12 January 2023)
  • SEXTON & Anor v Revenue & Customs (tamp duty land tax - acquisition of a flat with the benefit of a right to use a communal garden) [2023] UKFTT 73 (TC) (19 January 2023)
  • SINGH & KAINTH (T/A WESTERN NEWS) v Revenue & Customs (Late appeal - VAT - Martland applied) [2023] UKFTT 43 (TC) (16 January 2023)
  • S & L BARNES LIMITED v Revenue & Customs (INCOME TAX and NATIONAL INSURANCE: rugby union commentator for Sky TV) [2023] UKFTT 42 (TC) (20 January 2023)
  • SOWA (TRADING AS NEFARIA TRANS) v Revenue & Customs (Excise Duty, restoration of vehicles - refusal of application for the restoration of vehicles forfeited as they were being used for the transportation of goods on which duty had not been paid) [2023] UKFTT 87 (TC) (06 January 2023)
  • STEPHEN GARWOOD as executor of ROSEMARY GARWOOD v Revenue & Customs (NATIONAL INSURANCE - voluntary class 3 contributions - impact on state pension) [2023] UKFTT 75 (TC) (23 January 2023)
  • THIRD PARTY and TAXPAYER v Revenue & Customs (Information Notice - application by HMRC for information notices relating UK properties) [2023] UKFTT 71 (TC) (19 January 2023)
  • WIRED ORTHODONTICS LIMITEDIAN HUTCHINSONSUSAN BESSANT v Revenue & Customs (PROCEDURE : Other) [2023] UKFTT 17 (TC) (06 January 2023)
  • WJE LTD & Anor v Revenue & Customs (VAT - whether assessments made to "best judgment" - yes) [2023] UKFTT 74 (TC) (23 January 2023)

February

  • The CBD Flower Shop Ltd v Revenue And Customs (Procedure - Application by Respondents to amend Statement of Case) [2023] UKFTT 107 (TC) (03 February 2023)
  • Coller v Revenue and Customs (INCOME TAX - was the appellant domiciled in England in the tax years - consideration of domicile of choice of the appellant's father and mother) (Rev2) [2023] UKFTT 212 (TC) (21 February 2023)
  • DHL AIR LIMITED v Revenue & Customs (CUSTOMS DUTIES - Union Customs Code - appellant imported seven civil aircraft in 2016-2017 using incorrect customs procedure) [2023] UKFTT 123 (TC) (13 February 2023)
  • DIAMOND BODYCRAFT LTD v Revenue & Customs (VAT - default surcharge - payment two days late - bank fob failed - COVID affected business and director) [2023] UKFTT 100 (TC) (02 February 2023)
  • DSV Air & Sea v Revenue & Customs (Excise Duty - whether excise duty was due on Chinese cooking rice wine-yes-whether valid assessments were made against the importer-yes-whether there was a valid...) [2023] UKFTT 129 (TC) (14 February 2023)
  • Eleonu v Revenue And Customs (INCOME TAX - self-assessment tax return - late filing penalties) [2023] UKFTT 109 (TC) (07 February 2023)
  • Fareham College v Revenue and Customs (VALUE ADDED TAX - supplies of services closely related to exempt supplies of education) [2023] UKFTT 214 (TC) (21 February 2023)
  • GODAVARI CONSULTANCY SERVCIES LTD v Revenue & Customs (VALUE ADDED TAX - default surcharge) [2023] UKFTT 120 (TC) (06 February 2023)
  • Hillhead Ltd v Revenue and Customs (VAT - Same individual sole director and shareholder of both appellants) [2023] UKFTT 215 (TC) (21 February 2023)
  • Hitchins & Anor v Revenue & Customs (INCOME TAX - application for closure notices - enquiries first opened in 2014) [2023] UKFTT 127 (TC) (16 February 2023)
  • Jabble v Revenue and Customs (VAT - Missing trader intra-community fraud) [2023] UKFTT 213 (TC) (17 February 2023)
  • MALONE v Revenue & Customs (AT and CORPORATION TAX - personal liability notices- whether deliberate inaccuracies - yes - appeal dismissed) [2023] UKFTT 98 (TC) (02 February 2023)
  • Muller UK & Ireland Group LLP & Ors v Revenue and Customs (CORPORATION TAX - acquisition of intangible fixed assets and goodwill by a Ltd liability partnership (the "LLP") from its members, each of whom was a member of the same corporate group) [2023] UKFTT 221 (TC) (22 February 2023)
  • Olufote v Revenue & Customs (STAMP DUTY LAND TAX - avoidance scheme - sub-sale contract to a trust) [2023] UKFTT 130 (TC) (14 February 2023)
  • Omar v Revenue & Customs (CUSTOMS AND EXCISE PENALTIES - tobacco seized by Border Force at Heathrow Airport) [2023] UKFTT 101 (TC) (02 February 2023)
  • OMOLADE NETUFO v Revenue & Customs (Restoration of seized goods - on grounds that small brewery relief claimed inappropriately on imported beer and that the Appellant was carrying out wholesale sale of alcohol without requisite approval) [2023] UKFTT 121 (TC) (10 February 2023)
  • PARADISE WILDLIFE PARK LTD v Revenue & Customs (construction services - whether recipient charity using buildings in the course or furtherance of a business) [2023] UKFTT 122 (TC) (10 February 2023)
  • Patel v Revenue and Customs (COSTS - meaning of the Tribunal being unable to "entertain" an appeal - costs incurred prior to determination of hardship) [2023] UKFTT 128 (TC) (13 February 2023)
  • Refinitiv UK Holdings Ltd & Anor v Revenue and Customs (Whether certain documents requested in information notices issued by the Respondents are subject to legal professional privilege) [2023] UKFTT 222 (TC) (22 February 2023)
  • Revenue & Customs v HAMILTON BRADBURY LTD (Application that arrangements should be treated as notifiable within the meaning of s306(1) FA 2004) [2023] UKFTT 99 (TC) (02 February 2023)
  • RIZVI v Revenue & Customs (Discovery assessment - whether underassessment of income tax brought about by taxpayer's carelessness) [2023] UKFTT 124 (TC) (13 February 2023)

March

  • Allegion (UK) Ltd v Revenue and Customs (VAT - Bad debt relief) [2023] UKFTT 273 (TC) (07 March 2023)
  • Asset House Piccadilly Ltd v Revenue and Customs [2023] UKFTT 279 (TC) (10 March 2023)
  • Blake v Revenue and Customs (Importation of cigarettes and hand rolled tobacco - customs and excise duty penalties - import VAT– not passing through green channel) [2023] UKFTT 284 (TC) (08 March 2023)
  • Butt v Revenue and Customs (LATE APPEAL - Martland considered - length of delay serious and significant) [2023] UKFTT 295 (TC) (09 March 2023)
  • Byrne v Revenue and Customs (CLOSURE NOTICES - records - burden of proof) [2023] UKFTT 293 (TC) (09 March 2023)
  • Cenkci v Revenue and Customs Capital gains tax - application to make a late appeal - Martland applied) [2023] UKFTT 270 (TC) (09 March 2023)
  • Dalriada Trustees Ltd & Ors v Revenue and Customs (INCOME TAX - payments out of registered pension schemes) [2023] UKFTT 314 (TC) (21 March 2023)
  • DERMOT MCMEEKIN v Revenue & Customs (Sch 36 information notices and discovery assessments - appellant appealed both the notices and the assessments ) [2023] UKFTT 223 (TC) (02 March 2023)
  • England & Anor v Revenue and Customs (Debt Release) [2023] UKFTT 313 (TC) (15 March 2023)
  • Faiers v Revenue and Customs (Stamp duty land tax - commercial electricity distribution network on land acquired with and adjoining a dwelling) [2023] UKFTT 297 (TC) (14 March 2023)
  • Hayes v The Welsh Revenue Authority (Land Transaction Tax - higher residential rates) [2023] UKFTT 280 (TC) (08 March 2023)
  • Henderson v Revenue and Customs (INCOME TAX - returns from share transactions - whether trading activity) [2023] UKFTT 281 (TC) (08 March 2023)
  • Lineker & Anor v Revenue and Customs (Income Tax - Intermediaries legislation (IR35) - Whether applicable where an individual's services is supplied through a general partnership) [2023] UKFTT 340 (TC) (27 March 2023)
  • Luca Delivery Ltd v Revenue and Customs (INCOME TAX - CJRS scheme - employee omitted from RTI submissions - assessments to recover CJRS payments) [2023] UKFTT 278 (TC) (08 March 2023)
  • Lyons v Revenue and Customs (Residence of an individual - application of Gaines-Cooper and common law principles) [2023] UKFTT 294 (TC) (09 March 2023)
  • Manguiat v Revenue and Customs (LATE APPEAL - High Income Child Benefit Charge) [2023] UKFTT 312 (TC) (14 March 2023)
  • Morgan Lloyd Trustees Ltd & Ors v Revenue and Customs (Self-administered pensions -unauthorised payments - loans - sale and leaseback - valuation of assets - market value - reasonable belief) [2023] UKFTT 355 (TC) (31 March 2023)
  • Mudan & Anor v Revenue and Customs (House in need of re-wiring and other renovation works before it could safely be occupied - whether "suitable for use as a single dwelling") [2023] UKFTT 317 (TC) (28 March 2023)
  • Natco Foods Ltd v Revenue and Customs (CUSTOMS CLASSIFICATION - pappadum made of shelled urid bean flour) [2023] UKFTT 274 (TC) (08 March 2023)
  • Northwood v Revenue and Customs (INCOME TAX AND NICs - payments to a remuneration trust - whether contributions to trust made wholly and exclusively for the purposes of the trade) [2023] UKFTT 351 (TC) (21 March 2023)
  • Ocean Choice International Ltd v Revenue and Customs (CUSTOMS DUTY - special procedure - end-use authorisation) [2023] UKFTT 289 (TC) (13 March 2023)
  • O'Neil & Ors v Revenue and Customs (Redress payment for mis-sold swap - Scottish partnership - business transfer to company) [2023] UKFTT 290 (TC) (14 March 2023)
  • Patel v Revenue and Customs (VAT - application for permission to notify late appeal to Tribunal) [2023] UKFTT 296 (TC) (14 March 2023)
  • PHU HUNG LTD v Revenue & Customs (VAT : appeal against HMRC decision to change effective date of registration) [2023] UKFTT 224 (TC) (01 March 2023)
  • Pride v Revenue and Customs (INHERITANCE TAX - deceased was beneficiary of an interest in possession trust established in 2002) [2023] UKFTT 316 (TC) (28 March 2023)
  • Pride v Revenue and Customs (PROCEDURE - VALUE ADDED TAX - Application to strike-out appeals - Whether appeals enjoy any reasonable prospect of success?) [2023] UKFTT 315 (TC) (28 March 2023)
  • Prisma Recruitment Ltd v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - whether Regulation 80 determination made - whether overpayment relief claim made) [2023] UKFTT 291 (TC) (10 March 2023)
  • Putney Power Ltd & Ors v Revenue and Customs (PROCEDURE - whether Rule 18 Direction for appeals to be related cases is appropriate) [2023] UKFTT 292 (TC) (10 March 2023)
  • Robson v Revenue And Customs (DISCOVERY ASSESSMENTS - EIS - whether taxpayer responsible for actions of fraudulent agent) [2023] UKFTT 226 (TC) (02 March 2023)
  • Thomas Merlin Ash v Revenue And Customs [2023] UKFTT 272 (TC) (07 March 2023)
  • Trees v Revenue and Customs (VAT - FTT determined that Appellant knew the transactions were connected to fraud) [2023] UKFTT 339 (TC) (24 March 2023)
  • Universal Flooring (Contractors) Ltd & Anor v Revenue and Customs (VAT - penalties imposed under ss60 and 61 VATA 1994 - dishonest conduct by the director - no - appeals allowed) [2023] UKFTT 282 (TC) (09 March 2023)
  • Vanrooyen (Elite Prestige Supercars) Ltd v Revenue and Customs (Denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to the fraudulent evasion of VAT) [2023] UKFTT 338 (TC) (23 March 2023)
  • Vekaria v Revenue and Customs (PROCEDURE - application for late appeal of tax assessments - was there a valid timeous appeal - no) [2023] UKFTT 288 (TC) (13 March 2023)
  • The Young Driver Training Ltd v Revenue and Customs (EXEMPTION - temporary reduced VAT rates - VAT liability of the driving experiences) [2023] UKFTT 271 (TC) (07 March 2023)

April

  • ANTE MIKALIC v Revenue & Customs (EXCISE DUTY - procedure - application to admit late appeal - appeal against refusal to restore vehicle - Appellant in Croatia - evidence of positive Covid test provided to demonstrate ill health as reason for delay) [2023] UKFTT 377 (TC) (18 April 2023)
  • ASSET HOUSE PICCADILLY LIMITED v Revenue & Customs (Information Notice - Schedule 16 Finance (No 2) Act 2017 - whether suspicion of possible Enabler Penalty in relation to remuneration trusts using fiduciary receipt arrangements) [2023] UKFTT 385 (TC) (19 April 2023)
  • Awdon v Revenue and Customs (INCOME TAX - closure notices and discovery assessments) [2023] UKFTT 361 (TC) (04 April 2023)
  • Beigebell Ltd (No 2) v Revenue and Customs (VALUE ADDED TAX - remittal for retrial by the Upper Tribunal - input tax deductibility - right to deduct restricted under principles in Kittel) [2023] UKFTT 363 (TC) (03 April 2023)
  • Buckingham v Revenue and Customs (NCOME TAX AND CAPITAL GAINS TAX - Special Dividend from US company - HMRC discovery assessment on the basis that the Special Dividend was part income and part capital ) [2023] UKFTT 358 (TC) (04 April 2023)
  • Cooke v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge - Failure to notify liability) [2023] UKFTT 369 (TC) (11 April 2023)
  • CRANHAM SPORTS LLP v Revenue & Customs (LATE APPEAL - employment taxes - serious and significant delay - no good reason - balance of prejudice in favour of HMRC - application REFUSED) [2023] UKFTT 373 (TC) (18 April 2023)
  • Elbrook (Cash & Carry) Ltd v Revenue & Customs (VAT: denial of input tax on transactions connected with fraud, whether Elbrook knew or ought to have known transactions connected with fraud) [2023] UKFTT 403 (TC) (28 April 2023)
  • Ellis v Revenue and Customs (VAT - company suspected of facilitating fraud - appeal by company against de-registration) [2023] UKFTT 388 (TC) (24 April 2023)
  • Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute) [2023] UKFTT 356 (TC) (03 April 2023)
  • Fagbewesa v Revenue and Customs (Civil evasion penalty - seized cigarettes - whether taxpayer owned cigarettes - yes - appeal refused) [2023] UKFTT 367 (TC) (12 April 2023)
  • Glo-ball Group Ltd V Revenue And Customs (INCOME TAX - Coronavirus Job Retention Scheme) [2023] UKFTT 435 (TC) (19 April 2023)
  • INNATE-ESSENCE LIMITED (t/a THE TURMERIC CO) v Revenue & Customs (VAT - food zero rating - whether a turmeric shot is standard rated as a beverage) [2023] UKFTT 371 (TC) (17 April 2023)
  • MARIE GUERLAIN-DESAI v Revenue & Customs (LATE APPEAL - SDLT appeal - 42 days late - Martland applied - serious and significant delay - no good reason - balance of prejudice against the Appellant - application ALLOWED) [2023] UKFTT 374 (TC) (17 April 2023)
  • MOORE v Revenue & Customs (INCOME TAX - Sale of company - Restricted Share Units in Acquirer) [2023] UKFTT 399 (TC) (25 April 2023)
  • Mort v Revenue and Customs (VAT - DIY Housebuilders - whether supplies zero-rated - single or multiple supplies) [2023] UKFTT 387 (TC) (24 April 2023)
  • NWM Solutions Ltd v Revenue and Customs (INCOME TAX - PAYE - National Insurance Contributions - subsistence expenses - earnings - reimbursement of expense) [2023] UKFTT 364 (TC) (04 April 2023)
  • Oral Healthcare Ltd v Revenue and Customs (Coronavirus Job Retention Scheme - clawback of payments - payments made in respect of employees whose employment had commenced before 19 March 2020) [2023] UKFTT 357 (TC) (04 April 2023)
  • Rolldeen Estates Ltd v Revenue and Customs (VAT - appellant exercising option to tax (OTT) for eight years - property in question sold without charging VAT ) [2023] UKFTT 359 (TC) (04 April 2023)
  • Scott v Revenue and Customs (Discovery assessments - time limits - extended limits for offshore matters) [2023] UKFTT 360 (TC) (04 April 2023)
  • Sheth v Revenue and Customs (INCOME TAX - loan contractor scheme - were sums paid to offshore trusts and then lent to the appellant taxable on him as employment income? - yes on the basis of Rangers) [2023] UKFTT 368 (TC) ( 13 April 2023)
  • Sikder v Revenue and Customs (INCOME TAX-DOUBLE TAX RELIEF-strike out application-claim for double tax relief-time limits-application) [2023] UKFTT 362 (TC) (05 April 2023)
  • SPORTS INVEST UK LIMITED v Revenue & Customs (VAT - place of supply of football agent services - transfer of player from Sporting Lisbon to Inter Milan in 2016 - were the services supplied to the player or to Inter) [2023] UKFTT 376 (TC) (18 April 2023)
  • TASCA TANKERS LIMITED v Revenue & Customs (PROCEDURE - strike out application by respondents - MTIC appeal - whether appellant has a realistic prospect of success - application dismissed) [2023] UKFTT 372 (TC) (18 April 2023)
  • THARIQ MOHAMMED v Revenue & Customs (PROCEDURE - late submission of additional witness evidence and documents - Denton considered and applied - refusal to admit - consequential directions issued) [2023] UKFTT 375 (TC) (14 April 2023)
  • TOBY HEXTALL v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - discovery assessments under section 29 Taxes Management Act 1970 - whether assessments made within time limits) [2023] UKFTT 390 (TC) (25 April 2023)
  • YORKSHIRE AGRICULTURAL SOCIETY v Revenue & Customs (VALUE ADDED TAX - Exemptions - Fund-raising events - VAT status of admission fees paid to 'Great Yorkshire Show') [2023] UKFTT 389 (TC) (25 April 2023)
  • Zaman v Revenue & Customs (VAT - case remitted by Upper Tribunal to same panel of FTT after original FTT decision set aside (error as to burden of proof)) [2023] UKFTT 404 (TC) (28 April 2023)
  • Zoe Shisha Events Ltd v Revenue & Customs (Coronavirus Job Retention Scheme - assessments to recover overpayments) [2023] UKFTT 398 (TC) (05 April 2023)

May

  • ABA Motors Ltd v Revenue and Customs (VAT - hardship application - application granted) [2023] UKFTT 406 (TC) (03 May 2023)
  • Baskararajulu v The Revenue & Customs (INCOME TAX - strike-out application - whether an appeal to HMRC - jurisdiction to hear appeal) [2023] UKFTT 430 (TC) (18 May 2023)
  • City Plant Ltd v Revenue And Customs (Landfill Tax - application for permission to appeal out of time) [2023] UKFTT 414 (TC) (10 May 2023)
  • COONLEY TRADING LTD & Anor v Revenue & Customs (VAT - whether the first appellant was entitled to the disputed input tax claimed on VAT returns) [2023] UKFTT 452 (TC) (24 May 2023)
  • HAMILL v Revenue & Customs (SELF-EMPLOYMENT INCOME SUPPORT SCHEME (SEISS) - was the appellant self) [2023] UKFTT 451 (TC) (23 May 2023)
  • HUGHES PROPERTY PARTNERS LTD v Revenue & Customs (ANNUAL TAX ON ENVELOPED DWELLINGS - whether ATED return filed late) [2023] UKFTT 453 (TC) (25 May 2023)
  • JINKS v Revenue & Customs (PROCEDURE : HMRC strike out application - whether Tribunal has the jurisdiction) [2023] UKFTT 431 (TC) (17 May 2023)
  • Leen v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - information notice - Schedule 36 Finance Act 2008 - clinical consultancy fees) [2023] UKFTT 407 (TC) (04 May 2023)
  • Nations Recruitment Ltd v Revenue And Customs (VAT Default Surcharge - whether reasonable excuse) [2023] UKFTT 494 (TC) (18 May 2023)
  • NDUKA v Revenue & Customs (NCOME TAX - employment expenses - legal costs, travel and accommodation costs... whether allowable) [2023] UKFTT 420 (TC) (15 May 2023)
  • NIEC v Revenue & Customs (PROCEDURE - application for Tribunal to appoint a lawyer fluent in Polish to act for Appellant) [2023] UKFTT 415 (TC) (10 May 2023)
  • NWM Solutions Ltd v Revenue And Customs (INCOME TAX - PAYE - National Insurance Contributions - subsistence expenses ) [2023] UKFTT 448 (TC) (11 May 2023)
  • PPX Metal Management Ltd v Revenue and Customs (VAT - denial of input tax relying on Kittel principle from a scrap metal merchant) [2023] UKFTT 405 (TC) (03 May 2023)
  • P.R.B. TRADING TD v Revenue & Customs (VAT : Appeals against VAT assessments) [2023] UKFTT 421 (TC) (15 May 2023)
  • St Patrick's International College Ltd & Ors v Revenue and Customs (VAT - exemption for supplies of education) [2023] UKFTT 408 (TC) (03 May 2023)
  • SUTERWALLA & Anor v Revenue & Customs (Stamp Duty Land Tax - residential and non-residential rates of tax - was the paddock part of the grounds of the dwelling house) [2023] UKFTT 450 (TC) (23 May 2023)
  • SWISS CENTRE LTD v Revenue & Customs (Loan relationships - whether a payment was paid to release a security over land - whether a payment arose from a company's loan relationship or related transaction) [2023] UKFTT 449 (TC) (22 May 2023)
  • SZCZEPANIAK (t/a PHU GREG-CAR) v Revenue & Customs (EXCISE - smuggling of over 2.6m cigarettes - seizure of vehicle) [2023] UKFTT 416 (TC) (10 May 2023)
  • Uflex Europe Ltd v Revenue and Customs (CUSTOMS DUTIES - Union Customs Code - importation of plastic coated polypropylene pet food bags) [2023] UKFTT 409 (TC) (03 May 2023)
  • WILLIAMS v Revenue & Customs (PROCEDURE : Application by Respondents to strike out appeal - Whether Tribunal has jurisdiction) [2023] UKFTT 429 (TC) (02 May 2023)
  • WWM ROSE & SONS LTD v Revenue & Customs (VAT - Default Surcharge - late payment of VAT) [2023] UKFTT 470 (TC) (31 May 2023)

June

  • 3D Crowd CIC v Revenue And Customs (Value Added Tax - input tax recovery) [2023] UKFTT 495 (TC) (12 June 2023)
  • Aizio Associated Ltd & Ors v Revenue And Customs (VAT - Penalties - Whether company liable to penalty - Whether behaviour was deliberate (but not concealed) or careless) [2023] UKFTT 576 (TC) (29 June 2023)
  • AMEET SHAH v Revenue & Customs (INHERITANCE TAX - whether deceased had acquired a domicile of choice in England and Wales) [2023] UKFTT 539 (TC) (14 June 2023)
  • BAKERY BADJIE v Revenue & Customs (Expense claims - no supporting documentation - HMRC issue closure notices) [2023] UKFTT 537 (TC) (14 June 2023)
  • Divisia v The Revenue & Customs (whether assessment made to HMRC's best judgement - withdrawal of taxpayer's authorisation to use flat rate scheme) [2023] UKFTT 543 (TC) (22 June 2023)
  • HARE WINES LIMITED v Revenue & Customs (COSTS - FTT decision that the Appellant liable to excise duty and penalty for deliberate behaviou) [2023] UKFTT 536 (TC) (14 June 2023)
  • HOWARD-RAVENSPINE v Revenue & Customs (NCOME TAX - HICBC - adjusted net income - HMRC assessment on basis that adjusted net income included a severance payment) [2023] UKFTT 471 (TC) (02 June 2023)
  • ILLUMINATE SKIN CLINICS LTD v Revenue & Customs (VALUE ADDED TAX - Exemptions - Health and welfare) [2023] UKFTT 547 (TC) (23 June 2023)
  • Innovation Rehab Ltd v Revenue And Customs (CUSTOMS DUTY - Commodity Codes for import of goods - static air pressure relieving products) [2023] UKFTT 472 (TC) (06 June 2023)
  • MAXXIM RESIDENTIAL DESIGN LTD v Revenue & Customs (VAT - appeal against assessments - assessments for earlier years made outside statutory time limit) [2023] UKFTT 474 (TC) (02 June 2023)
  • MR MEADES v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2023] UKFTT 544 (TC) (15 June 2023)
  • NAILA HUSSAIN v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments - whether reasonable excuse) [2023] UKFTT 545 (TC) (21 June 2023)
  • PATRICK ASHE v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments) [2023] UKFTT 538 (TC) (22 June 2023)
  • Polyteck Building Services Ltd v Revenue And Customs (VAT - Default Surcharge - Whether Time-to-Pay arrangement in place before the due date - no) [2023] UKFTT 575 (TC) (28 June 2023)
  • Raystra Healthcare Ltd v Revenue And Customs (INCOME TAX - Coronavirus Job Retention Scheme (CJRS)) [2023] UKFTT 496 (TC) (12 June 2023)
  • SENTINEL FIRE AND SECURITY SYSTEMS LIMITED v Revenue & Customs (oronavirus Job Retention Scheme - clawback of payments) [2023] UKFTT 550 (TC) (26 June 2023)
  • Spirit Motor Company Ltd v Revenue And Customs (VAT - surcharge liability notices) [2023] UKFTT 614 (TC) (30 June 2023)
  • TOP-NOTCH ACCOUNTANTS LTD v Revenue & Customs (Coronavirus Job Retention Scheme - clawback of payments) [2023] UKFTT 473 (TC) (02 June 2023)
  • Wakefield Ltd v Revenue & Customs (VAT Default Surcharge - whether time to pay agreement in place - whether reasonable excuse) [2023] UKFTT 548 (TC) (19 June 2023)
  • WATERLOO CAR HIRE (A PARTNERSHIP) v Revenue & Customs (PROCEDURE - Strike out application - first appeal against the same decision dismissed in 2016) [2023] UKFTT 549 (TC) (29 June 2023)

July

  • Andrew Jonathan and Della Ann Bloom v Revenue & Customs (Stamp Duty Land Tax - purchase of house and land - whether the house and land were wholly residential at acquisition) [2023] UKFTT 628 (TC) (12 July 2023)
  • Benjamin Redgraves v Revenue And Customs [2023] UKFTT 658 (TC) (28 July 2023)
  • Christopher Diball v Revenue And Customs [2023] UKFTT 657 (TC) (28 July 2023)
  • DENISLAV GANCHEV TMD-TRANS LTD v Revenue & Customs (EXCISE DUTY - seizure of company truck carrying goods liable to forfeiture - drugs- request for restoration of truck) [2023] UKFTT 863 (TC) (13 July 2023)
  • Desser & Co Ltd v Revenue And Customs [2023] UKFTT 662 (TC) (28 July 2023)
  • EBUYER (UK) LTD v Revenue & Customs (PROCEDURE : application under Rule 8 of the FTT Procedure Rules for relief from sanctions by HMRC following non-compliance with an automatic Unless Order) [2023] UKFTT 611 (TC) (04 July 2023)
  • Epem Ltd v Revenue And Customs (VAT - exemption - whether evidence sufficient) [2023] UKFTT 627 (TC) (12 July 2023)
  • The Executors of Elborne & Ors v Revenue And Customs (INHERITANCE TAX - the deceased entered into an agreement to sell her home to the trustees of a trust for the benefit of her children) [2023] UKFTT 626 (TC) (14 July 2023)
  • Foundry Supplies UK Limited v Revenue And Customs [2023] UKFTT 656 (TC) (25 July 2023)
  • James George Gibson v Revenue And Customs [2023] UKFTT 648 (TC) (12 July 2023)
  • Jason Nicholas James v Revenue And Customs [2023] UKFTT 661 (TC) (31 July 2023)
  • John Beesley & Anor v Revenue And Customs [2023] UKFTT 650 (TC) (25 July 2023)
  • JP TRANS URK BV v Revenue & Customs (Customs and Excise Management Act 1979 - seizure of vehicle used in smuggling of drugs - restoration) [2023] UKFTT 612 (TC) (05 July 2023)
  • Kenwright v Revenue And Customs (VAT - application for permission to make a late appeal) [2023] UKFTT 616 (TC) (05 July 2023)
  • Killik & Co LLP v Revenue And Customs [2023] UKFTT 653 (TC) (25 July 2023)
  • Massala Exotic Ltd v Revenue And Customs (VAT- hardship application by the first appellant) [2023] UKFTT 621 (TC) (13 July 2023)
  • Milasenco v Revenue And Customs (INCOME TAX - whether appellant was trading online - failure to declare income from self-employment) [2023] UKFTT 620 (TC) (12 July 2023)
  • M R CURRELL LTD v Revenue & Customs (INCOME TAX AND NICs - PAYE- payment of £800,000 to an EBT) [2023] UKFTT 613 (TC) (12 July 2023)
  • Muller Dairy (UK) Limited v Revenue And Customs [2023] UKFTT 654 (TC) (07 July 2023)
  • Mynett v Revenue And Customs (VALUE ADDED TAX - VAT default surcharge for failure to submit VAT return and/or pay VAT by the due date)[2023] UKFTT 652 (TC) (24 July 2023)
  • Noel Spencer v Revenue And Customs [2023] UKFTT 660 (TC) (28 July 2023)
  • Paul Kerbey v Director of Border Force [2023] UKFTT 647 (TC) (11 July 2023)
  • Purple Sunset Ltd v Revenue And Customs [2023] UKFTT 659 (TC) (28 July 2023)
  • Redevco Properties UK 1 Limited v Revenue And Customs [2023] UKFTT 655 (TC) (21 July 2023)
  • Singleton Birch Ltd & Anor v Revenue And Customs (LANDFILL TAX - whether the non-hazardous waste arising as a result of mixing two hazardous wastes, air pollution control residues) [2023] UKFTT 619 (TC) (11 July 2023)
  • SONDER EUROPE LTD v Revenue & Customs (VAT - Tours Operators' Margin Scheme - apartments leased from landlords used to provide short term accommodation to travellers ) [2023] UKFTT 610 (TC) (05 July 2023)
  • Stenhouse v Revenue And Customs (Procedure - whether Tribunal has jurisdiction when appealable decisions withdrawn) [2023] UKFTT 635 (TC) (24 July 2023)
  • Stephen Lee v Revenue And Customs [2023] UKFTT 651 (TC) (18 July 2023)
  • Strachan v Revenue And Customs (INCOME TAX AND CAPITAL GAINS TAX - Appellant's domicile of origin) [2023] UKFTT 617 (TC) (05 July 2023)
  • Thomas James Niewiarowski v Revenue And Customs [2023] UKFTT 649 (TC) (14 July 2023)
  • UAB Justtrans v Director of Border Force (EXCISE DUTY - refusal to restore) [2023] UKFTT 629 (TC) (25 July 2023)

August

  • All Answers Ltd v Revenue And Customs (VAT - Whether supply of academic work made by Appellant - agency - commercial and economic reality) [2023] UKFTT 737 (TC) (23 August 2023)
  • ARK ANGEL LTD v Revenue & Customs (Coronavirus Job Retention Scheme - whether new employment arrangements shams or otherwise to be disregarded entirely) [2023] UKFTT 705 (TC) (04 August 2023)
  • Ashley Charles Trees v Revenue & Customs (PROCEDURE - Appellant's company issued with civil evasion penalty) [2023] UKFTT 729 (TC) (25 August 2023)
  • Contractors Support Ltd v Revenue And Customs [2023] UKFTT 744 (TC) (31 August 2023)
  • DANIEL SIMMONITE v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 721 (TC) (16 August 2023)
  • DARREN DUNCKLEY v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - liability for the charge?) [2023] UKFTT 707 (TC) (10 August 2023)
  • DELPHI DERIVATIVES LIMITED v Revenue & Customs (PENALTY - Schedule 24 Finance Act 2007 - Employee Benefit Trust ('EBT') Clavis Scheme whereby EBT contributions made via a service provider) [2023] UKFTT 722 (TC) (18 August 2023)
  • DERRIDA HOLDINGS LIMITED v Revenue & Customs (ANNUAL TAX ON ENVELOPED DWELLINGS ("ATED") - whether ATED return filed late) [2023] UKFTT 715 (TC) (14 August 2023)
  • Echo Construction Ltd v Revenue And Customs (VAT - late payment of VAT - surcharge liability notices sent to principal place of business) [2023] UKFTT 740 (TC) (29 August 2023)
  • Espalier Ventures Property (Lansdowne Road) Ltd v Revenue And Customs (STANP DUTY LAND TAX) [2023] UKFTT 725 (TC) (23 August 2023)
  • THE GALA FILM PARTNERS, LLP v Revenue & Customs (PROCEDURE) [2023] UKFTT 699 (TC) (04 August 2023)
  • GALLAGHER-™S WINDOWS, DOORS & CONSERVATORIES LTD. v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME - failure to include payments made to subcontractors for work undertaken) [2023] UKFTT 706 (TC) (10 August 2023)
  • GB-Gadgets Ltd v Revenue And Customs (VAT - penalty for failure to notify liability to be registered for VAT) [2023] UKFTT 726 (TC) (21 August 2023)
  • GIGABIZ LTD, XIAO WANG, XUHUA JI v Revenue & Customs (VAT - Travel Operators Margin Scheme - use of direct effect by appellant) [2023] UKFTT 693 (TC) (15 August 2023)
  • GILAD KALCHHEIM v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge - previous failure to notify chargeability) [2023] UKFTT 709 (TC) (11 August 2023)
  • GOLF HOLIDAYS WORLDWIDE LIMITED v Revenue & Customs (VAT - Travel Operators Margin Scheme - use of direct effect by appellant) [2023] UKFTT 701 (TC) (03 August 2023)
  • Gopaul v Revenue & Customs (Corporation tax and VAT - corporation tax liability included a charge under CTA s 455) [2023] UKFTT 728 (TC) (23 August 2023)
  • GURMIT SINGH v Revenue & Customs (EXCISE DUTY - assessment - alcohol upon which duty had not been paid found by HMRC in rented unit and seized) [2023] UKFTT 738 (TC) (25 August 2023)
  • Henderson Acquisitions Ltd v Revenue And Customs (STAMP DUTY LAND TAX - whether property was suitable for use as a dwelling) [2023] UKFTT 739 (TC) (31 August 2023)
  • HOBBS CLOSE v Revenue & Customs (COSTS - third-party costs order - individual sole director/shareholder of appellant involved in MTIC fraud) [2023] UKFTT 696 (TC) (04 August 2023)
  • KENAN ALTUNIS v Revenue & Customs (INCOME TAX - Appellant entered into scheme devised by Montpelier) [2023] UKFTT 719 (TC) (15 August 2023)
  • KRF UK Ltd v Revenue & Customs (Customs Duty - Tariff classification - bespoke parts for incorporation in excavating and similar machines) [2023] UKFTT 717 (TC) (11 August 2023)
  • Landmaster Investment Ltd & Anor v Revenue And Customs (STAMP DUTY LAND TAX - Options and rights of pre-emption) [2023] UKFTT 736 (TC) (03 August 2023)
  • LITTLE LEVER WORKING MENS CLUB v Revenue & Customs (VAT - whether appealable decision - whether late appeal and if so whether the appeal should be permitted) [2023] UKFTT 714 (TC) (14 August 2023)
  • LOUISE DUNCAN v Revenue & Customs (INCOME TAX - permission to make a late appeal against an amendment to a SATR) [2023] UKFTT 697 (TC) (07 August 2023)
  • MAGIC CARPETS (COMMERCIAL) LIMITED v Revenue & Customs (Income tax - determinations for Pay as You Earn income tax - whether determinations made in time) [2023] UKFTT 700 (TC) (01 August 2023)
  • MICHAEL STANDING v Revenue & Customs (CUSTOMS and EXCISE - civil evasion penalty - appellant entered green channel at Leeds airport carrying excessive excise goods) [2023] UKFTT 698 (TC) (07 August 2023)
  • MOHAMMED NASEEMDOST v v Revenue & Customs (VAT - personal liability notice - whether the assessment was correct) [2023] UKFTT 703 (TC) (09 August 2023)
  • Mr CONSTANTIN ROTARU v Revenue & Customs (Procedure - strike out application - whether an appeal made to HMRC) [2023] UKFTT 713 (TC) (14 August 2023)
  • MR MELVYN LANGLEY AND MRS CAROL LANGLEY v Revenue & Customs (SDLT - Notice of Enquiry - whether valid?) [2023] UKFTT 708 (TC) (04 August 2023)
  • NELLSAR LIMITED v Revenue & Customs (Corporation tax - relief for amortisation of goodwill) [2023] UKFTT 718 (TC) (11 August 2023)
  • Nwadei v Revenue And Customs (EXCISE DUTY - Alcohol Wholesaler Registration Scheme) [2023] UKFTT 724 (TC) (17 August 2023)
  • OLIVIA WILKINSON & Ors v Revenue & Customs (CAPITAL GAINS TAX - did an exchange form part of arrangements with a main purpose of CGT avoidance?) [2023] UKFTT 695 (TC) (04 August 2023)
  • PAUL HENLEY v Revenue & Customs (Procedure - application for a stay of proceedings - whether proceedings in FTT to be stayed pending outcome of proceedings pending in High Court raising similar issues) [2023] UKFTT 720 (TC) (17 August 2023)
  • Sunil Joseph v Revenue & Customs (INCOME TAX - penalties for inaccuracies in returns to obtain tax repayments) [2023] UKFTT 704 (TC) (03 August 2023)
  • THOMAS KOZLOWSKI v Revenue & Customs (STAMP DUTY LAND TAX - mixed use - garage let on day of completion - time for considering status) [2023] UKFTT 711 (TC) (08 August 2023)
  • TRAN VAN PHO TSANG v Revenue & Customs (PROCEDURE - Strike out application - previous strike out notice - appeal against personal liability notices) [2023] UKFTT 694 (TC) (11 August 2023)
  • UNITED BISCUITS (UK) Ltd v Revenue & Customs (VAT - VATA 1994 Sch. 8 Group 1 Excepted Item 2 - zero rating - biscuits - whether "partly covered" with chocolate or similar product) [2023] UKFTT 864 (TC) (16 August 2023)
  • WASEEM SHAHID v Revenue & Customs (INCOME TAX - penalties for failing to notify liability to the HICBC - appellant husband ignorant of the law) [2023] UKFTT 716 (TC) (18 August 2023)
  • WAYNEFLEET LIMITED v Revenue & Customs (VAT - hardship application) [2023] UKFTT 710 (TC) (08 August 2023)

September

  • ALPHA REPUBLIC LIMITED v Revenue & Customs (APPLICATION TO BAR HMRC OR STRIKE OUT HMRC'S STATEMENT OF CASE) [2023] UKFTT 750 (TC) (05 September 2023)
  • ANRA DEALS LIMITED v Revenue & Customs (EXCISE DUTY - refusal to restore - substantial proportion of errors - previous warning) [2023] UKFTT 755 (TC) (13 September 2023)
  • BEGUM v Revenue & Customs (Income Tax/Capital Gains Tax - Penalties ) [2023] UKFTT 785 (TC) (21 September 2023)
  • BULL BRAND LIMITED v Revenue & Customs (VAT - error correction notice - appeal out of time) [2023] UKFTT 748 (TC) (07 September 2023)
  • CALEB BRANDON HALSTEAD v Revenue & Customs (STAMP DUTY LAND TAX - strike out application) [2023] UKFTT 871 (TC) (27 September 2023)
  • Claire Marie Walker v Revenue & Customs (INCOME TAX - Late Filing Penalties - Income and Corporation Taxes (Electronic Communications) Regulations 2003) [2023] UKFTT 865 (TC) (29 September 2023)
  • EVA MARY BUTLER & Ors v Revenue & Customs (INHERITANCE TAX - business property relief - whether provision of a "wedding barn" is an investment business) [2023] UKFTT 872 (TC) (27 September 2023)
  • HEARTLANDS HOUSE LIMITED v Revenue & Customs (VAT - input tax - whether appellant making taxable supplies despite delays in pursuing debts) [2023] UKFTT 747 (TC) (01 September 2023)
  • HIVE UMBRELLA LIMITED v Revenue & Customs (DOTAS - permission to make a late appeal against the allocation of a scheme reference number) [2023] UKFTT 753 (TC) (07 September 2023)
  • JOANNE ROBSON v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 868 (TC) (29 September 2023)
  • JOHN SHARP v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 746 (TC) (01 September 2023)
  • JPMORGAN CHASE BANK, NA v Revenue & Customs (VAT - Whether single or multiple supplies - If a single supply whether standard rated or exempt) [2023] UKFTT 856 (TC) (29 September 2023)
  • KONSTRUCT RECRUITMENT LIMITED v Revenue & Customs (VALUE ADDED TAX - input tax - denial of right to deduct on ground that knew or should have known that transactions were part of fraud by others) [2023] UKFTT 745 (TC) (01 September 2023)
  • Mark White & Anor v Revenue & Customs (appeal - decision of HMRC to refuse a claim for a refund of Stamp Duty Land Tax) [2023] UKFTT 866 (TC) (29 September 2023)
  • McGeown Transport Ltd v Revenue & Customs (PROCEDURE - respondents' application to strike out appeal - assessment to excise duty after seizure event - original pleadings as 'innocent agent') [2023] UKFTT 854 (TC) (27 September 2023)
  • MODHA v Revenue & Customs (STANP DUTY LAND TAX - whether property mixed use such that table B of Finance Act 2003 determines rate for SDLT purposes - commercial use of 8-acre field ) [2023] UKFTT 783 (TC) (20 September 2023)
  • MOHAMMED AKRAMI v Revenue & Customs (PROCEDURE - Applications for permission to notify late appeals - Martland and Katib considered) [2023] UKFTT 867 (TC) (27 September 2023)
  • PEOPLE SERVICES SOLUTION LTD v Revenue & Customs (LATE APPEAL - Martland considered - length of delay - whether serious or significant) [2023] UKFTT 786 (TC) (22 September 2023)
  • PETER HEMINGWAY v Revenue & Customs (payment following termination of share options) [2023] UKFTT 749 (TC) (05 September 2023)
  • RICHARD CHATTAWAY His Majesty's Revenue & Customs (PROCEDURE : Other) [2023] UKFTT 752 (TC) (05 September 2023)
  • RICHARD WARNER v Revenue & Customs (STAMP DUTY LAND TAX - strike out application) [2023] UKFTT 751 (TC) (05 September 2023)
  • ROBERT BIRD v Revenue & Customs (INCOME TAX - HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 870 (TC) (29 September 2023)
  • SHARON SUTTLE v Revenue & Customs (PERSONAL LIABILITY NOTICES - Appellants were directors of employment intermediary company) [2023] UKFTT 873 (TC) (26 September 2023)
  • UK FUNERALS ON-LINE LIMITED v Revenue & Customs (VAT - services of repatriation of bodies - whether exempt as services in connection with the disposal of the remains of the dead) [2023] UKFTT 784 (TC) (20 September 2023)
  • WF & L LIMITED v Revenue & Customs (CUSTOMS - use of incorrect customs procedure code for imports from Turkey) [2023] UKFTT 754 (TC) (07 September 2023)

October

  • ALEKSANDER VINNItrading as HONEY CAKE PATISSERIE AND SANDWICH BAR v Revenue & Customs (VAT - "best judgment") [2023] UKFTT 911 (TC) (27 October 2023)
  • ANDRZEJ OSMOLSKI v Revenue & Customs (EXCISE DUTIES - pre-"Brexit" events - duty and penalties for hand rolling tobacco) [2023] UKFTT 905 (TC) (23 October 2023)
  • APSLEY WAY PROPERTY HOLDINGS LIMITED v Revenue & Customs (PROCEDURE - application for closure notice) [2023] UKFTT 907 (TC) (24 October 2023)
  • BIZNOMY SOLUTIONS UK LTD v Revenue & Customs (VAT - late payment surcharge - reasonable excuse - no - appeal dismissed) [2023] UKFTT 892 (TC) (17 October 2023)
  • Brosch & Ors v Revenue And Customs (Procedure - Preliminary issue - Discovery assessments - Whether hypothetical officer could have been reasonably expected to be aware of loss of tax...) [2023] UKFTT 945 (TC) (31 October 2023)
  • CHISNALL & Ors v Revenue & Customs (INCOME TAX - relief for gifts of shares to charity - determination of market value of the gifted shares) [2023] UKFTT 857 (TC) (05 October 2023)
  • DERBY QUAD LIMITED v Revenue & Customs (VAT : whether admission to a broadcast of a live event performed by a company other than the appellant is subject to tax) [2023] UKFTT 904 (TC) (23 October 2023)
  • FATIMA JEWELLERS LIMITED v Revenue & Customs (CUSTOMS DUTY AND IMPORT VAT - C18 post clearance demand note - export of gold and import of gold jewellery - outward processing relief - whether Customs Duty and import VAT payable) [2023] UKFTT 889 (TC) (11 October 2023)
  • FRENCH SOLE (MARYLEBONE) LTD v Revenue & Customs (CUSTOMS DUTY - application for restoration) [2023] UKFTT 913 (TC) (30 October 2023)
  • GARETH EVANS v Revenue & Customs (Schedule 36 Finance Act 2008 - whether information notice given for the purposes of checking a person's tax position) [2023] UKFTT 869 (TC) (02 October 2023)
  • GREENWICH CONTRACTS LIMITED v Revenue & Customs (DOTAS - appeal under Section 311B Finance Act 2004 against decision to allocate a scheme reference number) [2023] UKFTT 874 (TC) (12 October 2023)
  • HART ST MALTINGS LTD v Revenue & Customs (STRIKE OUT - no reasonable prospect of success - FRS 105 considered) [2023] UKFTT 860 (TC) (12 October 2023)
  • Hosking v Revenue And Customs [2023] UKFTT 943 (TC) (03 October 2023)
  • JFS LONDON LTD v Revenue & Customs (VAT - Default Surcharge - reasonable excuse - no - appeal dismissed) [2023] UKFTT 852 (TC) (02 October 2023)
  • KAY v Revenue & Customs (INCOME TAX - Claim for relief on gift of shares to charity under section 587B of the Income and Corporation Taxes Act 1988 - shares listed on the Alternative Investment Market (AIM)) [2023] UKFTT 861 (TC) (12 October 2023)
  • KIRIN KALIA v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS - 15 months of arrears of sick pay paid in one lump sum) [2023] UKFTT 875 (TC) (04 October 2023)
  • KRS FINANCE LTD v Revenue & Customs (VAT, attribution issue (direct and immediate link) and apportionment issue (fair and reasonable) considered ) [2023] UKFTT 855 (TC) (05 October 2023)
  • L-L-O CONTRACTING LTD & ors v Revenue & Customs (SDLT - strike out applications - appellants failed to claim Multiple Dwellings Relief on their SDLT returns or by amendment to those returns within the statutory time limit) [2023] UKFTT 859 (TC) (13 October 2023)
  • MARK ALAN SMITHROBERT ANDREW CORBETT v Revenue & Customs (INCOME TAX - whether there was a distribution made to the appellants assessable to income tax) [2023] UKFTT 912 (TC) (30 October 2023)
  • MICHAEL BARRETT v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE – penalties for failure to notify liability) [2023] UKFTT 902 (TC) (23 October 2023)
  • MONKS v Revenue & Customs (INCOME TAX - whether Notice of Enquiry validly given - Section 7 Interpretation Act 1978) [2023] UKFTT 853 (TC) (04 October 2023)
  • MYPAY LTD v Revenue & Customs (PROCEDURE : application to amend grounds of appeal - whether real prospect of success –prejudice to the parties - application refused) [2023] UKFTT 890 (TC) (23 October 2023)
  • NAVIN JOSHI v Revenue & Customs (National Insurance Contribution - entitlement to state pension - shortfall in qualifying years of contribution) [2023] UKFTT 903 (TC) (23 October 2023)
  • NEWCASTLE UNITED FOOTBALL COMPANY LTD v Revenue and Customs [2024] UKFTT 223 (TC) (16 October 2023)
  • NEWPORT CITY COUNCIL v Revenue & Customs (Procedure - Application for stay behind another appeal - Whether decision in other appeal will be of material assistance to Tribunal in resolving issues in present case) [2023] UKFTT 914 (TC) (27 October 2023)
  • PIRAMAL HEALTHCARE UK LIMITED v Revenue & Customs (IMPORT VAT - whether import VAT in respect of goods supplied free of charge and where the supplier remains the owner of those goods can be credited as input tax - whether the goods were used for the purposes of the business carried on by the taxpayer) [2023] UKFTT 891 (TC) (17 October 2023)
  • Ralph v Revenue And Customs (Stamp duty land tax - purchase of house and separate building - multiple dwellings relief), Re [2023] UKFTT 901 (TC) (20 October 2023)
  • Samuel Halpern v Revenue And Customs (SDLT - HMRC application to strike out) [2023] UKFTT 959 (TC) (23 October 2023)
  • VISTRY HOMES LTD (1) LINDEN WATES (WESTBURY) LTD (2) v Revenue & Customs (VAT - strike out application - HMRC ruling on the nature of supplies made to a housing association under a sample contract) [2023] UKFTT 906 (TC) (23 October 2023)
  • WAYNE BOTTOMERBEVERLEY BOTTOMER v Revenue & Customs (Capital gains tax - deductibility of costs in computing gain - disposal of residential property) [2023] UKFTT 893 (TC) (20 October 2023)
  • WHITE BREEZE Ltd v Revenue & Customs (Corporation tax - late filing penalties - reasonable excuse) [2023] UKFTT 862 (TC) (13 October 2023)
  • WILMORE v Revenue & Customs (CAPITAL GAINS TAX - section 58 Taxation of Capital Gains Tax Act 1992 - whether there was a transfer of beneficial interest in a joint property in the year of separation) [2023] UKFTT 858 (TC) (06 October 2023)

November

  • Access Contracting Services Ltd v Revenue And Customs (CIS Penalties) [2023] UKFTT 973 (TC) (06 November 2023)
  • Acorn Venture Ltd v Revenue And Customs (CAPITAL ALLOWANCES - whether a camping pod is a building) [2023] UKFTT 995 (TC) (22 November 2023)
  • Bell & Ors v Revenue And Customs (INCOME TAX - relief on gifts of shares to charity) [2023] UKFTT 989 (TC) (20 November 2023)
  • Bowen v Revenue And Customs (SDLT - whether leasehold property formed part of the grounds of adjacent leasehold property acquired in the same transaction) [2023] UKFTT 992 (TC) (21 November 2023)
  • Collier & Anor v Revenue And Customs (INCOME TAX - time limit) [2023] UKFTT 993 (TC) (21 November 2023)
  • Conditionaire Energy Savers Ltd & Anor v Revenue And Customs (VAT - Failure to keep documents necessary to verify returns) [2023] UKFTT 977 (TC) (16 November 2023)
  • Drinks and Food UK Ltd v Revenue And Customs (EXCISE DUTY - refusal of drawback claim - whether conditions for drawback met) [2023] UKFTT 979 (TC) (16 November 2023)
  • Fera v Revenue And Customs (High Income Child Benefit Charge) [2023] UKFTT 961 (TC) (08 November 2023)
  • Gap Group Ltd v Revenue And Customs (AT - whether the supply of fuel formed part of the supply of plant hire) [2023] UKFTT 970 (TC) (02 November 2023)
  • Hagi-Nicovici v Revenue And Customs (EXCISE DUTY AND WRONGDOING PENALTY - was the driver of the lorry carrying the excise goods liable) [2023] UKFTT 967 (TC) (06 November 2023)
  • Hook (t\a Sylmis Puppies aka Sylml Puppies) & Anor v Revenue And Customs (INCOME TAX, VAT - procedure - earlier listing of substantive hearing adjourned on two days' notice after Respondents identified documents omitted from bundles) [2023] UKFTT 960 (TC) (08 November 2023)
  • Ives v Revenue And Customs (Closure notices referring to omitted "property developing income" - whether the "matter in question") [2023] UKFTT 968 (TC) (13 November 2023)
  • Janch Ltd v Revenue And Customs (LATE APPEAL-Martland applied) [2023] UKFTT 990 (TC) (22 November 2023)
  • Lakeland v Revenue And Customs (INCOME TAX - High Income Child Benefit Charge) [2023] UKFTT 978 (TC) (16 November 2023)
  • Learna Ltd v Revenue And Customs (PROCEDURE - withdrawal and cancellation by HMRC of decision under appeal) [2023] UKFTT 972 (TC) (09 November 2023)
  • Legend of Golden Temple Ltd & Ors v Revenue And Customs (INCOME TAX - Seed Enterprise Investment Scheme) [2023] UKFTT 988 (TC) (23 November 2023)
  • Legg v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - penalties) [2023] UKFTT 994 (TC) (20 November 2023)
  • MacArthur v Revenue And Customs (INCOME TAX - penalties for failing to notify liability to the HICBC) [2023] UKFTT 997 (TC) (24 November 2023)
  • M & S Property Services (NW) Ltd v Revenue And Customs (EXCISE DUTY - antidumping duty) [2023] UKFTT 969 (TC) (06 November 2023)
  • OOCL UK Branch v Revenue And Customs (PAYE/NICs - whether payment made by third party to all employees taxable as income from employment) [2023] UKFTT 996 (TC) (24 November 2023)
  • Parker Hannifin (GB) Ltd v Revenue And Customs (INCOME TAX - Sch 36 information notice requiring appellant to carry out email searches using particular terms) [2023] UKFTT 971 (TC) (08 November 2023)
  • Simple Energy Ltd v Revenue And Customs (supplier’s "refer a friend" scheme) [2023] UKFTT 976 (TC) (17 November 2023)
  • Sunday Salokun v Revenue And Customs (CAPITAL GAINS TAX) [2023] UKFTT 962 (TC) (06 November 2023)
  • Vision Dispensing Ltd v Revenue And Customs (VAT - supply of services linked to the online sale of prescription contact lenses) [2023] UKFTT 991 (TC) (21 November 2023)
  • Watch Trading Co v The Director of Border Revenue (EXCISE - seizure of Rolex watches worth $59,000 declared as "precision instrument parts" worth $500) [2023] UKFTT 963 (TC) (06 November 2023)
  • Wilson v Revenue And Customs (PROCEDURE - application to stay - whether validity of trust affects HMRC's request for documentation...) [2023] UKFTT 944 (TC) (03 November 2023)

December

  • Bolt Services UK Ltd v Revenue & Customs (VAT - Tours Operators' Margin Scheme - mobile ride hailing services) [2023] UKFTT 1043 (TC) (15 December 2023)
  • Green v Commissioners for His Majesty's Revenue and Customs (HICBC - Application to Make a Late Appeal) [2023] UKFTT 1006 (TC) (01 December 2023)
  • Harber v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - penalties for failure to notify liability to CGT - appellant relied on case law which could not be found on any legal website - whether cases generated by artificial intelligence such as ChatGPT) [2023] UKFTT 1007 (TC) (04 December 2023)
  • MW High Tech Projects UK Ltd v Revenue & Customs (CORPORATION TAX - claim for Research and Development Expenditure Credit) [2023] UKFTT 1040 (TC) (05 December 2023)
  • Rakshit & Ors v Revenue & Customs (Stamp Duty Land Tax - whether valid enquiry opened - yes - whether taxpayer estopped from arguing that no valid entry was opened) [2023] UKFTT 1044 (TC) (15 December 2023)
  • Realreed Ltd v Revenue & Customs (VAT - supplies of serviced apartments - whether excluded from the exemption) [2023] UKFTT 1042 (TC) (15 December 2023)

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