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First-tier Tribunal (Tax)

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2019 First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> 2019 First-tier Tribunal (Tax)
URL: https://www.bailii.org/uk/cases/UKFTT/TC/

2019 First-tier Tribunal (Tax)

May 2018

  • Villar v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2019] UKFTT 117 (TC) (21 May 2018)

October 2018

  • Kirsopp & Anor v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2019] UKFTT 217 (TC) (29 October 2018)

December 2018

  • Davidson v Revenue & Customs (Capital Gains Tax : Principal or main place of residence relief) [2019] UKFTT 300 (TC) (20 December 2018)

January

  • Advantage Business Finance Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 30 (TC) (09 January 2019)
  • Ali v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 35 (TC) (14 January 2019)
  • Arif v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2019] UKFTT 6 (TC) (03 January 2019)
  • B&M Coatings v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 39 (TC) (18 January 2019)
  • Chauhan (t/a One Stop Shop) v Revenue & Customs (VAT - SPECIAL SCHEMES : Retailers) [2019] UKFTT 61 (TC) (28 January 2019)
  • Choudhry (as representative partner of Continental Food Store) & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2019] UKFTT 38 (TC) (16 January 2019)
  • CNM Estates (Tolworth) Ltd v Revenue & Customs (VAT - SECURITY- REQUIREMENT FOR : Vat - security- requirement for) [2019] UKFTT 45 (TC) (22 January 2019)
  • Contentisking Ltd v Revenue & Customs (VAT - PENALTIES : Reasonable excuse) [2019] UKFTT 64 (TC) (28 January 2019)
  • Cooper v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2019] UKFTT 7 (TC) (03 January 2019)
  • Crawford v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 29 (TC) (09 January 2019)
  • Cunis Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 68 (TC) (29 January 2019)
  • Dmitrijeviene v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 37 (TC) (15 January 2019)
  • Eat Ltd v Revenue & Customs (VAT - ZERO-RATING : Food, etc) [2019] UKFTT 67 (TC) (28 January 2019)
  • Etuhu v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 58 (TC) (25 January 2019)
  • Flash Film Transport Ltd The Commissioners For Her Majesty's Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2019] UKFTT 4 (TC) (02 January 2019)
  • Glais House Care Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances) [2019] UKFTT 59 (TC) (28 January 2019)
  • Gulamhussein v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 57 (TC) (25 January 2019)
  • Harrison & Anir (t/a Harrison Solway Logistics Ltd) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2019] UKFTT 72 (TC) (31 January 2019)
  • Hemingway v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 11 (TC) (05 January 2019)
  • Hirsi v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 34 (TC) (10 January 2019)
  • Horsley v Revenue & Customs (PROCEDURE : Hearings in private) [2019] UKFTT 13 (TC) (08 January 2019)
  • Ibrahim v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL (DUTY)) : Assessment) [2019] UKFTT 8 (TC) (03 January 2019)
  • Innvotec 6 LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : relief for expenditure on qualifying film) [2019] UKFTT 66 (TC) (28 January 2019)
  • Jupiter Asset Management Group Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 56 (TC) (25 January 2019)
  • Koplowitz v Revenue & Customs (EXCISE DUTY APPEALS : Practice and Procedure) [2019] UKFTT 28 (TC) (08 January 2019)
  • Laurence Supply Co (Leather Goods) Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature) [2019] UKFTT 71 (TC) (30 January 2019)
  • Lovell & Anor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 42 (TC) (22 January 2019)
  • May & Anor (t/a S.C May) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances) [2019] UKFTT 32 (TC) (10 January 2019)
  • MCBRAIDA PLC v Revenue & Customs (VAT - ZERO-RATING : Transport) [2019] UKFTT 43 (TC) (22 January 2019)
  • McCloskey v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2019] UKFTT 27 (TC) (08 January 2019)
  • Mr Michael Coyle trading as Coyle Transport v Revenue & Customs (EXCISE DUTY APPEALS : Time to appeal) [2019] UKFTT 60 (TC) (28 January 2019)
  • Nelson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 36 (TC) (14 January 2019)
  • Oliver Ralph Wincott The Commissioners For Her Majesty's Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 10 (TC) (05 January 2019)
  • Pantelli v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 33 (TC) (10 January 2019)
  • P N Bewley Ltd v Revenue & Customs (STAMP DUTY : Land tax) [2019] UKFTT 65 (TC) (28 January 2019)
  • Rayment Recruitment Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 62 (TC) (28 January 2019)
  • Revenue & Customs Curzon v Capital Ltd (INCOME TAX/CORPORATION TAX : Anti-avoidance) [2019] UKFTT 63 (TC) (28 January 2019)
  • Saxton 4 x 4 Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 9 (TC) (04 January 2019)
  • Smith v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2019] UKFTT 40 (TC) (18 January 2019)
  • Standera v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 5 (TC) (02 January 2019)
  • Starflex Contractors Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 31 (TC) (09 January 2019)
  • Stirling Jewellers (Dudley) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Profits) [2019] UKFTT 44 (TC) (22 January 2019)
  • Whiteford & Anor Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Evasion) [2019] UKFTT 41 (TC) (18 January 2019)

February

  • Abbott v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 147 (TC) (28 February 2019)
  • Actegy Ltd v Revenue & Customs (VAT - ZERO-RATING : Drugs, medicines, aids for the handicapped) [2019] UKFTT 139 (TC) (26 February 2019)
  • Baig (t/a Zara Trading Company) v Revenue & Customs (VAT - APPEALS : Entertainment of appeal) [2019] UKFTT 127 (TC) (19 February 2019)
  • Bailey v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 94 (TC) (13 February 2019)
  • Bard Electrics Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 151 (TC) (28 February 2019)
  • BAV-TMW Globaler Immobilienspezialfonds v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2019] UKFTT 129 (TC) (22 February 2019)
  • Chaudhary v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 99 (TC) (14 February 2019)
  • Coll v Revenue & Customs (INCOME TAX/CORPORATION TAX : late filing penalties) [2019] UKFTT 87 (TC) (08 February 2019)
  • Cosham v Revenue & Customs (VAT - BUILDERS : Do -it-yourself) [2019] UKFTT 119 (TC) (16 February 2019)
  • Coutts v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 120 (TC) (16 February 2019)
  • Daniels v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 140 (TC) (26 February 2019)
  • Day v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 132 (TC) (26 February 2019)
  • Day v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 133 (TC) (26 February 2019)
  • Dunne v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2019] UKFTT 96 (TC) (12 February 2019)
  • Eccles v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Exemptions and reliefs) [2019] UKFTT 95 (TC) (12 February 2019)
  • Farid & Farid Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 142 (TC) (28 February 2019)
  • Fleming v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 128 (TC) (21 February 2019)
  • Friel v Revenue & Customs (INCOME TAX/CORPORATION TAX : late payment penalties) [2019] UKFTT 91 (TC) (11 February 2019)
  • Gasworks (A partnership) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 123 (TC) (16 February 2019)
  • Geedi v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 150 (TC) (28 February 2019)
  • Hallberg v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 137 (TC) (26 February 2019)
  • Haworth & Ors v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 149 (TC) (28 February 2019)
  • Hewitt v Revenue & Customs (VAT - APPEALS : Extension of time) [2019] UKFTT 152 (TC) (28 February 2019)
  • Humphries v Revenue & Customs (PROCEDURE : COSTS) [2019] UKFTT 88 (TC) (08 February 2019)
  • Islam v Revenue & Customs (INCOME TAX/CORPORATION TAX : penalty for late filing of tax return and late payment of tax) [2019] UKFTT 85 (TC) (08 February 2019)
  • JCA Seminars LTD v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 80 (TC) (06 February 2019)
  • Jones v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 125 (TC) (18 February 2019)
  • Kennedy v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 148 (TC) (28 February 2019)
  • LSDM Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 136 (TC) (26 February 2019)
  • McLetchie v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2019] UKFTT 74 (TC) (01 February 2019)
  • McMurray v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 83 (TC) (07 February 2019)
  • Mehmood v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 138 (TC) (26 February 2019)
  • Negka v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 82 (TC) (05 February 2019)
  • New Collection Leicester Ltd v Revenue & Customs (VAT - INPUT TAX : Evidence for claim) [2019] UKFTT 145 (TC) (28 February 2019)
  • Omagh Minerals Ltd v Revenue & Customs (AGGREGATES LEVY : Aggregates Levy) [2019] UKFTT 130 (TC) (25 February 2019)
  • Omar v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 78 (TC) (06 February 2019)
  • Once Upon a Time Marketing Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 98 (TC) (13 February 2019)
  • Patten v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 143 (TC) (28 February 2019)
  • Pfizer Consumer Healthcare Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature) [2019] UKFTT 93 (TC) (14 February 2019)
  • Pokorowski v Revenue & Customs (INCOME TAX/CORPORATION TAX : late filing penalties) [2019] UKFTT 86 (TC) (08 February 2019)
  • Pramukh Enterprises Ltd v Revenue & Customs (VAT - APPEALS : Extension of time) [2019] UKFTT 118 (TC) (16 February 2019)
  • Raison v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 199 (TC) (16 February 2019)
  • The Red Sky at Night Group Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 97 (TC) (13 February 2019)
  • Regency Factors Ltd v Revenue & Customs (VAT - ADMINISTRATION : Bad debt relief) [2019] UKFTT 144 (TC) (28 February 2019)
  • Rich v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 135 (TC) (26 February 2019)
  • Saunders v Revenue & Customs (VAT - ACQUISITIONS OF GOODS : Charge to tax) [2019] UKFTT 126 (TC) (18 February 2019)
  • Shah & Ors v Revenue & Customs (PROCEDURE : APPLICATION FOR COSTS) [2019] UKFTT 90 (TC) (11 February 2019)
  • Skelton Electrical Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) (Rev 1) [2019] UKFTT 141 (TC) (26 February 2019)
  • Skelton Electrical Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 181 (TC) (26 February 2019)
  • Smith v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 134 (TC) (26 February 2019)
  • SP Henson Engineering Ltd v Revenue & Customs (VAT - REGISTRATION : Other) [2019] UKFTT 73 (TC) (01 February 2019)
  • Strongetharm v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 122 (TC) (16 February 2019)
  • Swabe v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 146 (TC) (28 February 2019)
  • Symbiosis Imedia Systems Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 124 (TC) (16 February 2019)
  • Tang v Revenue & Customs (INCOME TAX/CORPORATION TAX : discovery assessments) [2019] UKFTT 81 (TC) (06 February 2019)
  • Tomlinson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 121 (TC) (16 February 2019)
  • Tony Demolition Workers Ltd v Revenue & Customs (VAT - PENALTIES : Late registration) [2019] UKFTT 75 (TC) (05 February 2019)
  • Trifautan v Revenue & Customs (INCOME TAX/CORPORATION TAX : Information Notice) [2019] UKFTT 89 (TC) (11 February 2019)
  • Turners (Soham) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2019] UKFTT 131 (TC) (26 February 2019)
  • UAB Angleras v The Director of Border Revenue (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : New Review on facts) [2019] UKFTT 77 (TC) (05 February 2019)
  • Williams v Revenue & Customs (VAT - SUPPLY : Taxi services for account customers) [2019] UKFTT 79 (TC) (06 February 2019)
  • Ye Old Cider Bar LTD v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 84 (TC) (07 February 2019)

March

  • Aegis Vision Ltd & Anor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2019] UKFTT 188 (TC) (14 March 2019)
  • Ainsworth v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 201 (TC) (19 March 2019)
  • Albatel Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Personal service companies (IR 35)) [2019] UKFTT 195 (TC) (16 March 2019)
  • Ali v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 194 (TC) (15 March 2019)
  • Andrew v Revenue & Customs (INCOME TAX/CORPORATION TAX : Anti-avoidance) [2019] UKFTT 177 (TC) (05 March 2019)
  • Bajwa v Revenue & Customs (VAT - APPEALS : Applications generally) [2019] UKFTT 189 (TC) (14 March 2019)
  • Boyd (t/a Pixelbox Design) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 190 (TC) (14 March 2019)
  • Bulloch v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 174 (TC) (04 March 2019)
  • Chaudry v Revenue & Customs (VAT - REGISTRATION : Compulsory) [2019] UKFTT 202 (TC) (19 March 2019)
  • Computational Structural Mechanics Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2019] UKFTT 183 (TC) (08 March 2019)
  • Cube Construction (Southern) Ltd v Revenue & Customs (VAT - ZERO-RATING : Protected buildings) [2019] UKFTT 180 (TC) (07 March 2019)
  • Dangov v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry) [2019] UKFTT 170 (TC) (04 March 2019)
  • Desmond Martin v Revenue & Customs (MONEY LAUNDERING : Money laundering) [2019] UKFTT 185 (TC) (12 March 2019)
  • EDC Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 211 (TC) (28 March 2019)
  • Farrell v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 192 (TC) (14 March 2019)
  • Farrow v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry) [2019] UKFTT 200 (TC) (19 March 2019)
  • Faux Properties (A Partnership) v Revenue & Customs (VAT - PENALTIES : Misdeclaration) [2019] UKFTT 203 (TC) (20 March 2019)
  • Gallaher Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : European law) [2019] UKFTT 207 (TC) (25 March 2019)
  • Gardiner v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 171 (TC) (04 March 2019)
  • Ghafoor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 205 (TC) (25 March 2019)
  • Gray v Revenue & Customs (STAMP DUTY : Land tax) [2019] UKFTT 213 (TC) (28 March 2019)
  • Harcharan Kaura v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2019] UKFTT 182 (TC) (08 March 2019)
  • Hull City Tigers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2019] UKFTT 227 (TC) (22 March 2019)
  • Hunt v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Exemptions and reliefs) [2019] UKFTT 210 (TC) (26 March 2019)
  • Kammac Plc v Revenue & Customs (EXCISE WAREHOUSE : Approval) [2019] UKFTT 215 (TC) (29 March 2019)
  • Khan v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2019] UKFTT 204 (TC) (19 March 2019)
  • Kirby v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 206 (TC) (25 March 2019)
  • London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances) [2019] UKFTT 212 (TC) (28 March 2019)
  • Mateola v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2019] UKFTT 179 (TC) (07 March 2019)
  • Michael Gold and Anne Elizabeth Gold T/A Goldhill Associates v Revenue & Customs (VAT - AVOIDANCE : Other) [2019] UKFTT 186 (TC) (13 March 2019)
  • Michalska v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Other) [2019] UKFTT 173 (TC) (04 March 2019)
  • Mitchell v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2019] UKFTT 196 (TC) (18 March 2019)
  • Nami v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 193 (TC) (15 March 2019)
  • N Brown Group Plc & Anor v Revenue & Customs (VALUE ADDED TAX - partial exemption : costs associated with marketing) [2019] UKFTT 172 (TC) (06 March 2019)
  • Porter & Company v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 178 (TC) (06 March 2019)
  • Pravin & Ors v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 216 (TC) (29 March 2019)
  • Quinn v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Assessment) [2019] UKFTT 208 (TC) (26 March 2019)
  • Reno v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 184 (TC) (11 March 2019)
  • Revenue & Customs v Hyrax Resourcing Ltd & Ors (INCOME TAX/CORPORATION TAX : Anti-avoidance) [2019] UKFTT 175 (TC) (05 March 2019)
  • Sandhu v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 191 (TC) (14 March 2019)
  • Shannon v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 187 (TC) (13 March 2019)
  • Surtees v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 214 (TC) (29 March 2019)
  • Tower Bridge GP Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2019] UKFTT 176 (TC) (05 March 2019)
  • Z Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 169 (TC) (06 March 2019)

April

  • Angel Beauty Parlour Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 247 (TC) (12 April 2019)
  • ASE Plc v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 220 (TC) (02 April 2019)
  • Asiana Ltd v Revenue & Customs (PROCEDURE - application to amend grounds of appeal five years after a previous application to amend refused) [2019] UKFTT 267 (TC) (24 April 2019)
  • Atholl House Productions Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 242 (TC) (11 April 2019)
  • BAV-TMW-Globaler-ImmobilienSpezialfonds v Revenue & Customs (PROCEDURE : COSTS – application by Appellant on ground that appeal allowed) [2019] UKFTT 233 (TC) (09 April 2019)
  • Bodman v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2019] UKFTT 225 (TC) (04 April 2019)
  • Chmiel v Revenue & Customs (VAT - REGISTRATION : Compulsory - Company "liable but no longer liable") [2019] UKFTT 273 (TC) (25 April 2019)
  • Christopher Swales v Revenue & Customs (VAT - BUILDERS : Do -it-yourself) [2019] UKFTT 277 (TC) (26 April 2019)
  • Corrado v Revenue & Customs (INCOME TAX - follower notice - penalty for failure to take corrective action) [2019] UKFTT 275 (TC) (25 April 2019)
  • CPR Commercials Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 219 (TC) (03 April 2019)
  • Das v Revenue & Customs (INCOME TAX - late payment penalties - individual return) [2019] UKFTT 258 (TC) (15 April 2019)
  • Embiricos v Revenue & Customs (PROCEDURE : application for a direction requiring HMRC to issue a partial closure notice) [2019] UKFTT 236 (TC) (09 April 2019)
  • Franklin v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 232 (TC) (09 April 2019)
  • G4S Corporate Services Ltd & Anor v Revenue & Customs (VAT - INTEREST : Default interest) [2019] UKFTT 234 (TC) (09 April 2019)
  • Ground Force Construction Ltd v Revenue & Customs (PROCEDURE - whether appeal to be accepted out of time) [2019] UKFTT 274 (TC) (25 April 2019)
  • Gulamhussein v Revenue & Customs (PROCEDURE - application for sist - criminal proceedings - refused) [2019] UKFTT 261 (TC) (17 April 2019)
  • Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft MBH & Anor v Revenue & Customs (STAMP DUTY : Land tax) [2019] UKFTT 262 (TC) (18 April 2019)
  • Hanson v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 240 (TC) (11 April 2019)
  • Hargreaves v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 244 (TC) (12 April 2019)
  • Hartigan (t/a Striking Iron) v Revenue & Customs (VAT - ASSESSMENTS : Best judgment - breach of threshold for mandatory registration) [2019] UKFTT 270 (TC) (24 April 2019)
  • Hegarty & Anor v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 226 (TC) (04 April 2019)
  • J C Harness & Co and DDS Supplies Ltd v Revenue & Customs (EXCISE DUTY - penalties for dealing in non-duty paid excise goods) v Revenue & Customs [2019] UKFTT 272 (TC) (24 April 2019)
  • Kamran v Revenue & Customs (NCOME TAX - income from property - rents under tenancy agreement) [2019] UKFTT 257 (TC) (09 April 2019)
  • Kersner v Revenue & Customs (INHERITANCE TAX : Domicile) [2019] UKFTT 221 (TC) (03 April 2019)
  • Marshall Glover Ltd v Revenue & Customs (COSTS - application for costs for unreasonable behaviour against appellant) [2019] UKFTT 271 (TC) (24 April 2019)
  • Material Applications Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 246 (TC) (12 April 2019)
  • McCabe v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 269 (TC) (24 April 2019)
  • Milton Keynes Hospitals NHS Foundation Trust v Revenue & Customs (VAT - whether overclaims of 'COS' VAT) [2019] UKFTT 330 (TC) (29 April 2019)
  • Mirza v Revenue & Customs (PROCEDURE - application for sist - criminal proceedings - refused) [2019] UKFTT 260 (TC) (15 April 2019)
  • Monroe v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 284 (TC) (30 April 2019)
  • Murphy v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2019] UKFTT 239 (TC) (11 April 2019)
  • Oxford Instruments UK 2013 Ltd v Revenue & Customs (CORPORATION TAX - loan relationship rules) [2019] UKFTT 254 (TC) (13 April 2019)
  • Pearl Chemist Ltd v Revenue & Customs (VAT - ZERO-RATING : Drugs, medicines, aids for the handicapped) [2019] UKFTT 264 (TC) (23 April 2019)
  • Pettit v Revenue & Customs (VAT - input tax over-declared and output tax under-declared) [2019] UKFTT 255 (TC) (13 April 2019)
  • Potts v Revenue & Customs (VAT - REGISTRATION : Liability for) [2019] UKFTT 229 (TC) (08 April 2019)
  • PVC Trade Supplies Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 282 (TC) (28 April 2019)
  • Red Lion Trading Partnership v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 223 (TC) (04 April 2019)
  • Safestore Ltd v Revenue & Customs (VALUE ADDED TAX - insurance for self-storage customers) [2019] UKFTT 276 (TC) (26 April 2019)
  • Saleem-Sadiq v Revenue & Customs (PROCEDURE : VAT penalty allow appeal out of time) [2019] UKFTT 228 (TC) (05 April 2019)
  • Sandhamtrading (t/a Premier Metals Leeds) v Revenue & Customs (VAT - INPUT TAX : Other) [2019] UKFTT 218 (TC) (02 April 2019)
  • Scheithauer v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 245 (TC) (12 April 2019)
  • Secco Muro Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 281 (TC) (28 April 2019)
  • Second Mezzanine Film Fund LLP v Revenue & Customs (PROCEDURE - failure to comply with unless order to which it had consented...) [2019] UKFTT 283 (TC) (29 April 2019)
  • Shafiq v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 224 (TC) (04 April 2019)
  • Shanks v Revenue & Customs (INCOME TAX - loss deduction - profession - partnerships) [2019] UKFTT 279 (TC) (26 April 2019)
  • Sharif v Revenue & Customs (INCOME TAX, CLASS 4 NATIONAL INSURANCE CONTRIBUTIONS & STUDENT LOAN REPAYMENTS) [2019] UKFTT 278 (TC) (26 April 2019)
  • Shaw v Revenue & Customs (INCOME TAX - industrial buildings allowances) [2019] UKFTT 280 (TC) (26 April 2019)
  • Sian Wholesale v Revenue & Customs (CUSTOMS DUTY : Origin, certificates of) [2019] UKFTT 266 (TC) (23 April 2019)
  • Silver v Revenue & Customs (INCOME TAX - chargeable event gain on sale of insurance bond) [2019] UKFTT 263 (TC) (18 April 2019)
  • Spring Capital Ltd v Revenue And Customs [2022] UKFTT 425 (TC) (24 April 2019)
  • Talati v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Evasion) [2019] UKFTT 231 (TC) (08 April 2019)
  • Toomey v Revenue & Customs (EXCISE DUTY TOBACCO : appellant intercepted at airpor) [2019] UKFTT 256 (TC) (13 April 2019)
  • Uttley v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 243 (TC) (11 April 2019)
  • Vadamalay v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 241 (TC) (11 April 2019)
  • Vermilion Holdings Ltd v Revenue & Customs (PROCEDURE : PAYE and NIC) [2019] UKFTT 230 (TC) (08 April 2019)
  • Vimaleswaran v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 222 (TC) (03 April 2019)
  • Warshaw v Revenue & Customs (PROCEDURE : Capital Gains Tax - Entrepreneurs' relief - Whether -śpersonal company-ť) [2019] UKFTT 268 (TC) (24 April 2019)
  • Wesley & Anor v Revenue & Customs (CAPITAL GAINS TAX - Potential liability of the Appellants to CGT liabilities of a trust) [2019] UKFTT 259 (TC) (15 April 2019)
  • Wills v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 238 (TC) (11 April 2019)
  • Worldpay (UK)Ltd v Revenue & Customs (PROCEDURE : application for disclosure) [2019] UKFTT 235 (TC) (09 April 2019)

May

  • Ad Hoc Property Management Ltd v Revenue & Customs (COSTS - complex case [2019] UKFTT 315 (TC) (16 May 2019)
  • Ali v Revenue & Customs (EXCISE DUTY TOBACCO : Other) [2019] UKFTT 306 (TC) (10 May 2019)
  • Appiah v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 331 (TC) (21 May 2019)
  • Bagshaw v Revenue & Customs (VAT - REPAYMENTS : Vat - repayments) [2019] UKFTT 311 (TC) (14 May 2019)
  • Bassi v Revenue & Customs (IINCOME TAX – penalties) [2019] UKFTT 285 (TC) (01 May 2019)
  • Beighbell Ltd v Revenue & Customs (VALUE ADDED TAX - MTIC fraud) [2019] UKFTT 335 (TC) (29 May 2019)
  • The Briggs Accumulation and Maintenance Trust, Trustees of v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Disposal) [2019] UKFTT 338 (TC) (29 May 2019)
  • Bull v Revenue & Customs (PROCEDURE : jurisdiction) [2019] UKFTT 307 (TC) (10 May 2019)
  • Bushell v Revenue & Customs (VAT - DIY Housebuilders Scheme) [2019] UKFTT 323 (TC) (22 May 2019)
  • Byers v Revenue & Customs (VALUE ADDED TAX : penalty for under-declaration) [2019] UKFTT 310 (TC) (13 May 2019)
  • Clover Equipment UK Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2019] UKFTT 313 (TC) (15 May 2019)
  • Cook v Revenue & Customs (VALUE ADDDED TAX - private tuition exemption) [2019] UKFTT 321 (TC) (21 May 2019)
  • Davila v Revenue And Customs (INCOME TAX - late filing penalties) [2019] UKFTT 340 (TC) (30 May 2019)
  • Dharmesh Sangani Ltd v Director Of Border Revenue (Customs duty - restoration - gold jewellery under-declared) [2019] UKFTT 318 (TC) (20 May 2019)
  • Dickens v Revenue & Customs (INCOME TAX - individual tax return ) [2019] UKFTT 326 (TC) (23 May 2019)
  • DRUGSRUS Ltd Border Revenue (CUSTOMS : import of animal products) [2019] UKFTT 301 (TC) (08 May 2019)
  • ESE Rendering Solutions Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry) [2019] UKFTT 309 (TC) (10 May 2019)
  • Gravitas Group Ltd v Revenue & Customs (VALUE ADDED TAX - default surcharge) [2019] UKFTT 324 (TC) (22 May 2019)
  • Hannah & Anor v Revenue & Customs (STAMP DUTY : Reserve tax) [2019] UKFTT 342 (TC) (30 May 2019)
  • Hopscotch Ltd v Revenue & Customs (PROCEDURE : ANNUAL TAX ON ENVELOPED DWELLINGS ) [2019] UKFTT 288 (TC) (02 May 2019)
  • Ho v Revenue & Customs (INCOME TAX - self-assessment) [2019] UKFTT 343 (TC) (31 May 2019)
  • Hunter v Revenue & Customs (INCOME TAX :Discovery Assessment) [2019] UKFTT 312 (TC) (14 May 2019)
  • Hurst v Revenue & Customs (INCOME TAX - individual tax return - penalties) [2019] UKFTT 286 (TC) (01 May 2019)
  • Lane v Revenue & Customs (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : New Review on facts) [2019] UKFTT 302 (TC) (09 May 2019)
  • Lundhill Agriculture v Revenue & Customs (VAT - default surcharge) [2019] UKFTT 322 (TC) (22 May 2019)
  • Maher v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY])) [2019] UKFTT 328 (TC) (23 May 2019)
  • Mason v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009 - fixed and daily penalties) [2019] UKFTT 334 (TC) (29 May 2019)
  • McCabe v Revenue & Customs (VAT - capital goods) - whether to direct HMRC to disclose documents) [2019] UKFTT 317 (TC) (20 May 2019)
  • Michelangelo Ltd (substituted as appellant for Michelangelo Fashions Ltd) v Revenue & Customs (IMPORT RESTRICTIONS (CUSTOMS) - handbags made of python and crocodile skin seized) [2019] UKFTT 316 (TC) (16 May 2019)
  • Musca v Revenue & Customs (Income tax : self assessment) [2019] UKFTT 304 (TC) (09 May 2019)
  • Norfolk Premier Coachworks v Revenue & Customs (VAT - PENALTIES) [2019] UKFTT 287 (TC) (01 May 2019)
  • NT ADA Ltd v Revenue & Customs (VAT - hardship application) [2019] UKFTT 333 (TC) (20 May 2019)
  • Platt v Revenue & Customs Income tax : self assessment) [2019] UKFTT 303 (TC) (09 May 2019)
  • Riquier v Revenue & Customs (INCOME TAX - underdeductions of PAYE) [2019] UKFTT 327 (TC) (23 May 2019)
  • Robinson-Lane v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009 - fixed and daily penalties) [2019] UKFTT 345 (TC) (31 May 2019)
  • Rose v Revenue & Customs (PROCEDURE : Income tax) [2019] UKFTT 308 (TC) (10 May 2019)
  • The Royal Opera House Covent Garden Foundation v Revenue & Customs (VAT - Partial exemption ) [2019] UKFTT 329 (TC) (24 May 2019)
  • Sage v Revenue & Customs (CAPITAL GAINS TAX-liability on sale of house-consideration) [2019] UKFTT 346 (TC) (31 May 2019)
  • Saint-Gobain Building Distribution Ltd v Revenue & Customs (VAT - Bad debt relief) [2019] UKFTT 314 (TC) (16 May 2019)
  • Science Education Software Ltd v Revenue & Customs (CORPORATION TAX - Late Filing Flat-Rate Penalties) [2019] UKFTT 320 (TC) (21 May 2019)
  • SDI-Unistride (Southern) Ltd v Revenue & Customs (VAT - default surcharge) [2019] UKFTT 347 (TC) (31 May 2019)
  • Smith v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009 - fixed and daily penalties) [2019] UKFTT 339 (TC) (29 May 2019)
  • Solomon v Revenue & Customs (INCOME TAX : penalties for late delivery of tax return) [2019] UKFTT 305 (TC) (09 May 2019)
  • Spring Capital Ltd v Revenue & Customs (application to bar HMRC from proceedings - unreasonable conduct) [2019] UKFTT 319 (TC) (20 May 2019)
  • Symphony Hotels Ltd v Revenue & Customs (VAT-valid invoice or not) [2019] UKFTT 332 (TC) (24 May 2019)
  • Talkative Ltd v Revenue & Customs (EMPLOYMENT RELATED SECURITIES - Section 421JC of Income Tax) [2019] UKFTT 344 (TC) (31 May 2019)
  • Ticket Arena Ltd v Revenue & Customs (APPLICATION TO STRIKE OUT APPEAL– case that card handling fees are exempt) [2019] UKFTT 348 (TC) (31 May 2019)
  • Turner v Revenue & Customs (INCOME TAX - Penalties for late filing) [2019] UKFTT 325 (TC) (23 May 2019)
  • Walsh v Revenue & Customs (COSTS - complex case) [2019] UKFTT 350 (TC) (31 May 2019)
  • Wheeler v Revenue & Customs (PROCEDURE - application for costs against person who is an individual) [2019] UKFTT 336 (TC) (29 May 2019)
  • Wilsons Solicitors LLP v Revenue & Customs (COSTS APPLICATION - whether HMRC behaved unreasonably) [2019] UKFTT 341 (TC) (30 May 2019)
  • Woolford v Revenue & Customs (APPLICATION TO STRIKE OUT APPEAL) [2019] UKFTT 349 (TC) (31 May 2019)

June

  • Adeokun v Revenue & Customs (INCOME TAX : Penalty) [2019] UKFTT 362 (TC) (07 June 2019)
  • Advantage Rock Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 431 (TC) (25 June 2019)
  • Ahmed v Revenue & Customs (INCOME TAX : Penalty) [2019] UKFTT 365 (TC) (07 June 2019)
  • Ali v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 416 (TC (25 June 2019)
  • Anderson Security Services Ltd and Zafar Ali Khan v Revenue & Customs (PROCEDURE – VAT – whether Tribunal should give permission for appeals to be made late) [2019] UKFTT 422 (TC) (26 June 2019)
  • Ano (No.1) Ltd v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Groups of companies) [2019] UKFTT 406 (TC) (24 June 2019)
  • Ansham White Solicitors v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 366 (TC) (10 June 2019)
  • Baillie Gifford & Co v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 410 (TC) (25 June 2019)
  • Bellwood v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 404 (TC) (21 June 2019)
  • Bick & Anor v Revenue & Customs (EXCISE DUTY - assessments for duty and penalties) [2019] UKFTT 353 (TC) (03 June 2019)
  • BMS Moody Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 414 (TC) (25 June 2019)
  • Brown (T/A Monkey Pine) v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 361 (TC) (07 June 2019)
  • C & D Flowers Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 405 (TC) (21 June 2019)
  • Cheshire Centre for Independent Living v Revenue & Customs (COMPANY TAX - Schedule 18 of Finance Act 1998 ('FA') - flat-rate and tax-relate penalties) [2019] UKFTT 354 (TC) (03 June 2019)
  • Clydesdale Bank Plc v Revenue & Customs (PROCEDURE : the issue of a bank note) [2019] UKFTT 419 (TC) (06 June 2019)
  • Colville v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 394 (TC) (18 June 2019)
  • Darcy v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 429 (TC) (05 June 2019)
  • Dokk-Olsen & Anor v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 401 (TC) (20 June 2019)
  • Executors of Mrs R W Levy v Revenue & Customs (PROCEDURE : application for final or partial closure notice) [2019] UKFTT 418 (TC) (26 June 2019)
  • Farquharson v Revenue & Customs (VALUE ADDED TAX - DIY House Builders Scheme) [2019] UKFTT 425 (TC) (28 June 2019)
  • First Choice Recruitment Ltd v Revenue & Customs (COSTS - unreasonable conduct) [2019] UKFTT 412 (TC) (25 June 2019)
  • Galbally v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 400 (TC) (19 June 2019)
  • George Mantides Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Personal service companies (IR 35)) [2019] UKFTT 387 (TC) (13 June 2019)
  • Global Freight (NI) Ltd v Revenue & Customs (DUTY ASSESSMENT : goods not seized at time of interception) [2019] UKFTT 363 (TC) (07 June 2019)
  • Gray v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 393 (TC) (18 June 2019)
  • Green v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2019] UKFTT 390 (TC) (17 June 2019)
  • Griffiths v Revenue & Customs (Income tax – self assessment – late filing) [2019] UKFTT 424 (TC) (28 June 2019)
  • Hanif v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 403 (TC) (21 June 2019)
  • Hard Hat Logistics Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2019] UKFTT 386 (TC) (13 June 2019)
  • Hely-Hutchinson v Revenue & Customs (PROCEDURE : application for disclosure) [2019] UKFTT 358 (TC) (05 June 2019)
  • Hussain v Revenue & Customs (PROCEDURE : application for permission to notify a late appeal) [2019] UKFTT 357 (TC) (04 June 2019)
  • Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 408 (TC) (24 June 2019)
  • J Hayes Properties Ltd v Revenue & Customs (COMPANY TAX - flat-rate and tax-relate penalties ) [2019] UKFTT 351 (TC) (01 June 2019)
  • JK v Revenue & Customs (PROCEDURE : application for anonymity - mental health issues) [2019] UKFTT 411 (TC) (27 June 2019)
  • Kickabout Productions Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2019] UKFTT 415 (TC) (25 June 2019)
  • Kothari & Ors v Revenue & Customs (SDLT – whether assessments made and served) [2019] UKFTT 423 (TC) (26 June 2019)
  • Krusziewski v Revenue & Customs (INCOME TAX : Penalty) [2019] UKFTT 364 (TC) (07 June 2019)
  • Kyriakides v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 430 (TC) (25 June 2019)
  • Leach v Revenue & Customs (VAT - assessment to reclaim overpaid input tax) [2019] UKFTT 352 (TC) (03 June 2019)
  • Lembertaite v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Evasion) [2019] UKFTT 398 (TC) (18 June 2019)
  • Lowe v Revenue & Customs (INCOME TAX : discovery assessment) [2019] UKFTT 367 (TC) (10 June 2019)
  • Mahood v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 360 (TC) (07 June 2019)
  • Malik v Revenue & Customs (VALUE ADDED TAX - penalty for deliberate and concealed failure to notify) [2019] UKFTT 370 (TC) (12 June 2019)
  • McColgan v Revenue & Customs (INCOME TAX : discovery assessment) [2019] UKFTT 369 (TC) (11 June 2019)
  • Micu v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 397 (TC) (18 June 2019)
  • MR and MRS PQ v Revenue & Customs (INFORMATION NOTICE - ex parte application to issue third party information notice to non-resident persons) [2019] UKFTT 371 (TC) (12 June 2019)
  • Murphy v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 409 (TC) (24 June 2019)
  • Pau v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 392 (TC) (18 June 2019)
  • Perfectos Printing Inks Ltd, Perfectos Printing Inks Group Ltd & Dr John Price v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 388 (TC) (14 June 2019)
  • Puttnam v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2019] UKFTT 389 (TC) (17 June 2019)
  • Riley v Revenue & Customs (INCOME TAX : Penalty) [2019] UKFTT 359 (TC) (06 June 2019)
  • Roberts v Revenue & Customs (INCOME TAX - incorrect return) [2019] UKFTT 417 (TC) (25 June 2019)
  • Rolls Royce Plc v Revenue & Customs (CUSTOMS DUTY – inward processing relief) [2019] UKFTT 420 (TC) (06 June 2019)
  • Rothwell v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 407 (TC) (24 June 2019)
  • Scott v Revenue & Customs (PROCEDURE : appeal against penalties) [2019] UKFTT 413 (TC) (25 June 2019)
  • Sood v Revenue & Customs (PROCEDURE - Income tax - application for permission to give late notice of appeals to HMRC) [2019] UKFTT 368 (TC) (11 June 2019)
  • Stoyanova v Revenue & Customs (INCOME TAX : penalty for late payment) [2019] UKFTT 355 (TC) (04 June 2019)
  • Total Catering Equipment Ltd v Revenue & Customs (VAT - ADMINISTRATION : Bad debt relief) [2019] UKFTT 356 (TC) (04 June 2019)
  • Turners (Soham) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2019] UKFTT 391 (TC) (17 June 2019)
  • Ulster Metals Refining Ltd v Revenue & Customs (VAT - APPEALS : Applications generally) [2019] UKFTT 385 (TC) (13 June 2019)
  • Walker v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 402 (TC) (21 June 2019)
  • Wasteaway Shropshire Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 399 (TC) (19 June 2019)
  • Williams v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 396 (TC) (18 June 2019)
  • Witty v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 395 (TC) (18 June 2019)
  • Zurl v Revenue & Customs (INCOME TAX – penalties for late filing) [2019] UKFTT 421 (TC) (26 June 2019)

July

  • Abrams v Revenue & Customs (PROCEDURE : Application for appeals to be stayed indefinitely) [2019] UKFTT 485 (TC) (27 July 2019)
  • Askew v Revenue & Customs (PROCEDURE : application to set aside decision) [2019] UKFTT 455 (TC) (12 July 2019)
  • Ayres v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2019] UKFTT 471 (TC) (20 July 2019)
  • B Humphreys Building Construction Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 486 (TC) (27 July 2019)
  • Brown v Revenue & Customs (PROCEDURE : Income tax - late appeal) [2019] UKFTT 476 (TC) (25 July 2019)
  • Campbell v Revenue & Customs (INCOME TAX - penalties for late filing of returns) [2019] UKFTT 454 (TC) (11 July 2019)
  • Campers Scotland Ltd v Revenue & Customs (PROCEDURE : VAT - default surcharge - reasonable excuse) [2019] UKFTT 472 (TC) (20 July 2019)
  • Cawdron v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2019] UKFTT 492 (TC) (30 July 2019)
  • Cirko v Revenue & Customs (PROCEDURE : EXCISE DUTY - seizure of cigarettes) [2019] UKFTT 482 (TC) (26 July 2019)
  • Clark (deceased), The Executors of v Revenue & Customs (PROCEDURE : INCOME TAX - termination payment or relevant benefit under EFRBS) [2019] UKFTT 473 (TC) (20 July 2019)
  • Clark v Revenue & Customs (PROCEDURE : EXCISE DUTY - hand rolling tobacco) [2019] UKFTT 479 (TC) (25 July 2019)
  • Consultus Care & Nursing Ltd v Revenue & Customs (STAMP DUTY LAND TAX - application of higher rate to certain high value residential transactions) [2019] UKFTT 437 (TC) (04 July 2019)
  • Country Foods (Swanage) Ltd v Revenue & Customs (INCOME TAX - penalties for late filing ) [2019] UKFTT 457 (TC) (12 July 2019)
  • Cybulska-Sapon v Revenue & Customs (PROCEDURE - Sch36 information notice) [2019] UKFTT 458 (TC) (24 July 2019)
  • Dad v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 460 (TC) (13 July 2019)
  • Ejeta v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2019] UKFTT 432 (TC) (01 July 2019)
  • Fitzjohn v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Exemptions and reliefs) [2019] UKFTT 488 (TC) (27 July 2019)
  • Florida Foods Ltd (t/a Subway) v Revenue & Customs (PROCEDURE : whether valid appeal made to the Tribunal) [2019] UKFTT 477 (TC) (25 July 2019)
  • Gardarsson (t/a Action Day) v Revenue & Customs (VALUE ADDED TAX - zero rating - whether Action Day planner is a book) [2019] UKFTT 441 (TC) (08 July 2019)
  • Georgiou v Revenue & Customs (Income tax - self assessment - late filing) [2019] UKFTT 428 (TC) (02 July 2019)
  • Glencore Energy UK Ltd & Anor v Revenue & Customs (Procedure - Diverted Profits Tax and Corporation Tax appeals) [2019] UKFTT 438 (TC) (05 July 2019)
  • Glover and Harvey Glover v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 426 (TC) (01 July 2019)
  • Hoey v Revenue & Customs (PROCEDURE : INCOME TAX - IT contractor employed by offshore company) [2019] UKFTT 489 (TC) (29 July 2019)
  • Homecare Insurance Ltd v Revenue & Customs (PROCEDURE : INSURANCE PREMIUM TAX - compensation paid to customers because of mis-selling) [2019] UKFTT 481 (TC) (25 July 2019)
  • Hulbert v Revenue & Customs (PROCEDURE : proof of service a prerequisite to a penalty) [2019] UKFTT 475 (TC) (24 July 2019)
  • Hurst (PTA Application) v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 452 (TC) (10 July 2019)
  • Hutchings v Revenue & Customs (PROCEDURE : Penalty - proof of service a prerequisite to a penalty) [2019] UKFTT 490 (TC) (30 July 2019)
  • Hyman v Revenue & Customs (STAMP DUTY : claim for refund) [2019] UKFTT 469 (TC) (17 July 2019)
  • Iball v Revenue & Customs (INCOME TAX - fixed and daily penalties ) [2019] UKFTT 459 (TC) (13 July 2019)
  • Jupiter Online Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 478 (TC) (25 July 2019)
  • Kantopoulos v Revenue & Customs No. 2 (INCOME TAX - discovery assessments) [2019] UKFTT 470 (TC) (19 July 2019)
  • Lee & Ors v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Computation) [2019] UKFTT 467 (TC) (17 July 2019)
  • Lewis v Revenue & Customs (PROCEDURE : Penalty - seizure of goods) [2019] UKFTT 468 (TC) (17 July 2019)
  • Lim v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 434 (TC) (02 July 2019)
  • Lincoln v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 484 (TC) (26 July 2019)
  • Locmelis v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 497 (TC) (31 July 2019)
  • Luke v Revenue & Customs (PROCEDURE : Value Added Tax - zero rating - recovery of tax) [2019] UKFTT 496 (TC) (31 July 2019)
  • Mahmood v Revenue & Customs (PROCEDURE : Income Tax - Amendment to self-assessment tax return) [2019] UKFTT 474 (TC) (22 July 2019)
  • Microring Ltd v Revenue & Customs (VALUE ADDED TAX - Kittel denial of input tax) [2019] UKFTT 456 (TC) (12 July 2019)
  • Newmafruit Farms Ltd v Revenue & Customs (VAT—Input tax—Professional fees incurred in pursuing litigation) [2019] UKFTT 440 (TC) (08 July 2019)
  • Pachangas Mex Rest Ltd v Revenue & Customs (VAT deposit - no reasons - unlawful decision) [2019] UKFTT 436 (TC) (02 July 2019)
  • Parvatan v Revenue & Customs (PROCEDURE : INCOME TAX - appeal against late filing penalties and Revenue determinations) [2019] UKFTT 487 (TC) (27 July 2019)
  • Patel v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2019] UKFTT 453 (TC) (10 July 2019)
  • Quinn v Revenue & Customs (EXCISE DUTY - smuggled fuel ) [2019] UKFTT 461 (TC) (15 July 2019)
  • Robinson-Lane v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009 - fixed and daily penalties) [2019] UKFTT 439 (TC) (08 July 2019)
  • Robinson v Revenue & Customs (PROCEDURE : CAPITAL GAINS TAX - whether payment exempt) [2019] UKFTT 483 (TC) (26 July 2019)
  • Russell v Revenue & Customs (PROCEDURE : INCOME TAX - late appeal to HMRC) [2019] UKFTT 493 (TC) (30 July 2019)
  • Stoops v Revenue & Customs (INCOME TAX/CORPORATION TAX : individual tax return - Penalty) [2019] UKFTT 491 (TC) (30 July 2019)
  • Tower Resources Plc v Revenue & Customs (VAT - Oil exploration and production in sub-Saharan Africa) [2019] UKFTT 442 (TC) (08 July 2019)
  • Wheeler v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 435 (TC) (02 July 2019)
  • Yeshivas Lubavitch Manchester v Revenue & Customs (VAT - Zero-rating) [2019] UKFTT 427 (TC) (01 July 2019)

August

  • Alpha State Apparels Ltd v Revenue & Customs (Customs Duty – whether buying commission paid to intermediary) [2019] UKFTT 644 (TC) (21 August 2019)
  • American Express Services Europe Ltd v Revenue & Customs (VAT - exempt supply of payment services) [2019] UKFTT 548 (TC) (28 August 2019)
  • Auto-Kit International Ltd v Revenue & Customs (CUSTOMS DUTY—Civil evasion penalty—Inaccuracies in customs declarations) [2019] UKFTT 534 (TC) (14 August 2019)
  • Awolesi v Revenue & Customs (PENALTIES - whether to give permission for late appeal to be made to HMRC) [2019] UKFTT 551 (TC) (29 August 2019)
  • Barrett v Revenue & Customs (INCOME TAX—partner payment notice-penalty) [2019] UKFTT 560 (TC) (30 August 2019)
  • Bemis Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature - Amended) [2019] UKFTT 538 (TC) (16 August 2019)
  • Carton v Revenue & Customs (VAT - one or two businesses) [2019] UKFTT 549 (TC) (28 August 2019)
  • Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 498 (TC) (01 August 2019)
  • Claims Advisory Group Ltd v Revenue & Customs (Insurance and reinsurance transactions) [2019] UKFTT 512 (TC) (06 August 2019)
  • Cussens v Revenue & Customs (Income tax - fair inferences) [2019] UKFTT 543 (TC) (20 August 2019)
  • Dillon v Revenue & Customs (INCOME TAX - individual tax return - application to appeal self-assessment) [2019] UKFTT 545 (TC) (20 August 2019)
  • Field Opportunities Ltd v Revenue And Customs (VALUE ADDED TAX – denial of relief for input tax) [2019] UKFTT 0531 (TC) (05 August 2019)
  • General Distribution and Storage Ltd v Revenue & Customs (VAT - transfer of a leasehold property to purchaser [2019] UKFTT 559 (TC) (30 August 2019)
  • Goodman v Revenue & Customs (INCOME TAX - individual tax return) [2019] UKFTT 550 (TC) (28 August 2019)
  • Graham v Revenue & Customs (VAT - cars exclusively for business use) [2019] UKFTT 517 (TC) (07 August 2019)
  • Green v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2019] UKFTT 540 (TC) (19 August 2019)
  • Halls v Revenue & Customs (PROCEDURE : Construction Industry Scheme) [2019] UKFTT 499 (TC) (01 August 2019)
  • Hare Wines Ltd v Revenue & Customs (COSTS - application by Appellant for costs) [2019] UKFTT 556 (TC) (30 August 2019)
  • Hocking v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 500 (TC) (01 August 2019)
  • Homsub Ltd v Revenue & Customs (VAT - Best Judgment - Flawed methodology) [2019] UKFTT 536 (TC) (14 August 2019)
  • Hunt v Revenue & Customs (Capital gains tax - Payment under a guarantee in respect of loan to company) [2019] UKFTT 515 (TC) (06 August 2019)
  • Hussain v Revenue & Customs (VAT - ADMINISTRATION : Collection and enforcement) [2019] UKFTT 529 (TC) (12 August 2019)
  • Inmarsat Global Ltd v Revenue & Customs (PROCEDURE : Corporation tax - capital allowances) [2019] UKFTT 558 (TC) (30 August 2019)
  • JCM Europe (UK) Ltd v Revenue & Customs (CUSTOMS DUTY - tariff classification of bank note validator) [2019] UKFTT 547 (TC) (27 August 2019)
  • Khan v Revenue & Customs (INCOME TAX & CAPITAL GAINS TAX - Enquiry into self-assessment) [2019] UKFTT 513 (TC) (06 August 2019)
  • Koolmove Ltd v Revenue & Customs (VAT - INPUT TAX : Pre-registration purchases) [2019] UKFTT 502 (TC) (02 August 2019)
  • LD v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2019] UKFTT 526 (TC) (09 August 2019)
  • The Lilias Graham Trust v Revenue & Customs (VAT - whether welfare services and therefore exempt) [2019] UKFTT 552 (TC) (29 August 2019)
  • Luffe v Revenue & Customs (Income tax - penalty for failure to make returns) [2019] UKFTT 539 (TC) (19 August 2019)
  • Making Productions Ltd v Revenue & Customs (CORPORATION TAX - penalties for failure to file company tax returns) [2019] UKFTT 535 (TC) (14 August 2019)
  • Matharu Delivery Service Ltd v Revenue & Customs (PROCEDURE : notice to provide detailed chronological directors' loan account) [2019] UKFTT 553 (TC) (29 August 2019)
  • Matharu v Revenue & Customs (Schedule 36 Notice - company statements show large cash movements) [2019] UKFTT 528 (TC) (12 August 2019)
  • MBP Solutions Ltd v Revenue & Customs (Excise duty - Hydrocarbon Oil Duties) [2019] UKFTT 501 (TC) (01 August 2019)
  • Michael Pepper Joinery Ltd v Revenue & Customs (INCOME TAX - Construction Industry Scheme (CIS)) [2019] UKFTT 518 (TC) (07 August 2019)
  • M & M Builders (Norfolk) Ltd v Revenue & Customs (TAMP DUTY LAND TAX - whether two transactions between connected parties constitute an exchange) [2019] UKFTT 541 (TC) (19 August 2019)
  • Moore v Revenue & Customs (Application to strike out appeal : succeeded) [2019] UKFTT 527 (TC) (12 August 2019)
  • Norris v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 521 (TC) (07 August 2019)
  • Norris v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 546 (TC) (22 August 2019)
  • Nowak v Revenue & Customs (INCOME TAX - employment income - travel expenses) [2019] UKFTT 511 (TC) (06 August 2019)
  • Nowroozi v Revenue & Customs (PROCEDURE : Application for reinstatement) [2019] UKFTT 533 (TC) (12 August 2019)
  • Oriel Developments Ltd v Revenue & Customs (CORPORATION TAX - Claim for chargeable gains rollover relief) [2019] UKFTT 503 (TC) (02 August 2019)
  • PJD AV Services Ltd v Revenue & Customs (CORPORATION TAX - penalty for late filing) [2019] UKFTT 542 (TC) (20 August 2019)
  • Potter v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Exemptions and reliefs) [2019] UKFTT 554 (TC) (29 August 2019)
  • The Quentin Skinner 2005 Settlement L & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : entrepreneurs relief) [2019] UKFTT 516 (TC) (06 August 2019)
  • Revive Corporation Ltd v Revenue & Customs (VAT - input tax denial) [2019] UKFTT 519 (TC) (07 August 2019)
  • Rialas v Revenue & Customs (INCOME TAX - transfer of assets abroad) (Rev1) [2019] UKFTT 520 (TC) (07 August 2019)
  • Roulette V2 Charters LLP v Revenue & Customs (INCOME TAX - loss relief - loss in a trade) [2019] UKFTT 537 (TC) (15 August 2019)
  • Rowland v Revenue & Customs (INCOME TAX—Late payment penalties) [2019] UKFTT 544 (TC) (20 August 2019)
  • Seath v Revenue & Customs (VAT - sole proprietor with more than one business) [2019] UKFTT 525 (TC) (09 August 2019)
  • Skin Rich Ltd v Revenue & Customs (VALUE ADDED TAX - whether Botox and other injectable treatments and nail fungus treatments are exempt) [2019] UKFTT 514 (TC) (06 August 2019)
  • Staysure.Co.UK Ltd v Revenue & Customs (PROCEDURE : HMRC application for clarification of disclosure directions) [2019] UKFTT 524 (TC) (09 August 2019)
  • Sykes v Revenue & Customs (PROCEDURE : penalties for late payment) [2019] UKFTT 523 (TC) (08 August 2019)
  • Turner v Revenue & Customs (INCOME TAX - unauthorised payments charge) [2019] UKFTT 555 (TC) (30 August 2019)
  • Urenco Chemplants Ltd & Anor v Revenue & Customs (Corporation tax - capital allowances) [2019] UKFTT 522 (TC) (07 August 2019)

September

  • Alatishe v Revenue & Customs (EXCISE DUTY - assessment for duty and penalty) [2019] UKFTT 577 (TC) (13 September 2019)
  • Babylon Farm Ltd v Revenue & Customs (VAT - nput tax - Whether a business for VAT purposes - appeal dismissed) [2019] UKFTT 562 (TC) (03 September 2019)
  • Baillie v Revenue & Customs (EXCISE DUTY - penalties) [2019] UKFTT 567 (TC) (06 September 2019)
  • The Best Connection Group Ltd v Revenue & Customs (PROCEDURE : Application for preliminary hearing) [2019] UKFTT 604 (TC) (26 September 2019)
  • Ceredigion Liberal Democrats v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 582 (TC) (16 September 2019)
  • Clarke v Revenue & Customs (INCOME TAX - late appeal to HMRC) [2019] UKFTT 580 (TC) (16 September 2019)
  • Cliff v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses) [2019] UKFTT 564 (TC) (04 September 2019)
  • Coast Telecom Ltd v Revenue & Customs (application for preliminary issue - Wrottesley considered) [2019] UKFTT 596 (TC) (20 September 2019)
  • Douglas v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2019] UKFTT 565 (TC) (04 September 2019)
  • EDF Tax Ltd (in creditors' voluntary liquidation) v Revenue & Customs (TAX AVOIDANCE - application for declaration Delta arrangements) [2019] UKFTT 598 (TC) (20 September 2019)
  • Essk Design Consultants limited v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 574 (TC) (12 September 2019)
  • Euro Beer Distribution Ltd v Revenue & Customs (VAT - compulsory deregistration) [2019] UKFTT 566 (TC) (05 September 2019)
  • Fraser v Revenue & Customs (VAT - DIY House Builders Scheme) [2019] UKFTT 573 (TC) (12 September 2019)
  • Friendly Green Giant Ltd v Revenue & Customs (CUSTOMS DUTY - Anti Dumping Duty) [2019] UKFTT 608 (TC) (30 September 2019)
  • Grayston v Director of Border Revenue (Excise duty - seizure and condemnation of vehicle) [2019] UKFTT 570 (TC) (11 September 2019)
  • The Great Escape Game Ltd v Revenue and Customs (VAT - Flat Rate Scheme) [2019] UKFTT 581 (TC) (16 September 2019)
  • Higgins v Revenue & Customs (PROCEDURE : whether to give permission for late appeal) [2019] UKFTT 605 (TC) (26 September 2019)
  • Immanuel Church v Revenue & Customs (VALUE ADDED TAX - whether or not construction costs of new building work for church zero-rated) [2019] UKFTT 601 (TC) (24 September 2019)
  • Jack Hillias and Sons Ltd v Revenue & Customs (EXCISE DUTY HYDROCARBON OIL - (See also EXCISE RESTORATION OF VEHICLE) : Assessment) [2019] UKFTT 561 (TC) (03 September 2019)
  • Jasson v Revenue & Customs (PROCEDURE : application to strike out appeals on basis of absence of jurisdiction) [2019] UKFTT 599 (TC) (24 September 2019)
  • The Leeds Cricket Football and Athletic Company Ltd v HMRC (Capital Gains Tax) [2019] UKFTT 568 (TC) (06 September 2019)
  • MacDonald v Revenue And Customs (VAT - breach of registration threshold) [2019] UKFTT 607 (TC) (30 September 2019)
  • Mall v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2019] UKFTT 572 (TC) (12 September 2019)
  • Medacy Ltd v Revenue & Customs (VALUE ADDED TAX - supply of staff or supply of services) [2019] UKFTT 576 (TC) (13 September 2019)
  • Mehrban v Revenue & Customs (PROCEDURE : HMRC application to amend its statement of case) [2019] UKFTT 603 (TC) (25 September 2019)
  • Moustapha v Revenue & Customs (EXCISE DUTY AND CUSTOMS DUTY - civil evasion penalties) [2019] UKFTT 563 (TC) (04 September 2019)
  • Paya Ltd & Ors v Revenue & Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS) [2019] UKFTT 583 (TC) (17 September 2019)
  • Pritt v Revenue & Customs (INCOME TAX - late appeal to HMRC) [2019] UKFTT 578 (TC) (13 September 2019)
  • Rodgers v Revenue & Customs (INCOME TAX AND VAT - tax agen) [2019] UKFTT 597 (TC) (20 September 2019)
  • Shenstone, Georgina White, Henry White v Revenue & Customs (whether to give permission for late appeal against late filing penalties) [2019] UKFTT 595 (TC) (18 September 2019)
  • Subway London Ltd v Revenue & Customs (PROCEDURE : appeal had been struck out under terms of an Unless Order) [2019] UKFTT 579 (TC) (13 September 2019)
  • Swales v Revenue & Customs (PROCEDURE : application for costs) [2019] UKFTT 619 (TC) (04 September 2019)
  • Tevfik v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances) [2019] UKFTT 600 (TC) (24 September 2019)
  • Tillzane Scaffolding Ltd v Revenue & Customs (ALUE ADDED TAX - supply of staff or supply of services) [2019] UKFTT 575 (TC) (12 September 2019)
  • Tucker v Revenue & Customs (COSTS - Application for costs) [2019] UKFTT 569 (TC) (11 September 2019)
  • Tysim Holdings Ltd v Revenue & Customs (ANNUAL TAX ON ENVELOPED DWELLINGS - penalties for late filing) [2019] UKFTT 606 (TC) (27 September 2019)
  • West v Revenue & Customs (PROCEDURE : INCOME TAX - Unauthorised Payments - Pension Schemes) [2019] UKFTT 602 (TC) (25 September 2019)

October

  • Adelekun v Revenue & Customs (INCOME TAX/CORPORATION TAX : Profits) [2019] UKFTT 613 (TC) (04 October 2019)
  • Ayeni v Revenue & Customs (Failure to comply with an unless order ) [2019] UKFTT 633 (TC) (16 October 2019)
  • BPF Tanks Ltd v Revenue & Customs (VAT - SECURITY- REQUIREMENT FOR : Vat - security- requirement for) [2019] UKFTT 621 (TC) (11 October 2019)
  • Cafe Brio (Liverpool) Ltd & Anor v Revenue & Customs (VAT - ASSESSMENTS : Time limits) [2019] UKFTT 611 (TC) (01 October 2019)
  • Canal Street Productions Ltd v Revenue & Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - intermediaries' legislation) [2019] UKFTT 647 (TC) (25 October 2019)
  • Central Medical Supplies Ltd v Revenue & Customs (CUSTOMS DUTY - Binding Tariff Informations) [2019] UKFTT 651 (TC) (29 October 2019)
  • Charnley & Ors v Revenue & Customs (INHERITANCE TAX : Business : agricultural reliefs) [2019] UKFTT 650 (TC) (28 October 2019)
  • Crone v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 634 (TC) (17 October 2019)
  • Eastwoodv Revenue & Customs (Class 1 National Insurance contributions – married woman’s reduced rate) [2019] UKFTT 649 (TC) (28 October 2019)
  • Euro Systems (Scotland) Ltd v Revenue & Customs (VAT : whether assessment to best judgment) [2019] UKFTT 663 (TC) (29 October 2019)
  • Exotic Spice (Sportborough) Ltd v Revenue & Customs (CORPORATION TAX AND VALUE ADDED TAX - assessments) [2019] UKFTT 661 (TC) (30 October 2019)
  • Flashman v Revenue & Customs (CGT - Qualifying loan under) [2019] UKFTT 643 (TC) (24 October 2019)
  • Ghazanafar v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Evasion) [2019] UKFTT 660 (TC) (30 October 2019)
  • Gladman v Revenue & Customs (Income tax - notice to enquire into a return under section 9A TMA 1970) [2019] UKFTT 662 (TC) (30 October 2019)
  • Holy Cow! Ice Cream Company Ltd v Revenue & Customs (VAT - flat rate scheme - application to backdate) [2019] UKFTT 616 (TC) (08 October 2019)
  • Hughes v Revenue & Customs (INCOME TAX - Registered Pension Scheme) [2019] UKFTT 641 (TC) (23 October 2019)
  • Impact Contracting Solutions Ltd v Revenue & Customs (PROCEDURE : application for expedition) [2019] UKFTT 646 (TC) (25 October 2019)
  • In Tandem Resources Ltd v Revenue & Customs (VAT-best judgment assessments-supply of labour) [2019] UKFTT 615 (TC) (08 October 2019)
  • Islamiya v Revenue & Customs (VAT - Land & property - educational charity) [2019] UKFTT 658 (TC) (30 October 2019)
  • Ivan Yanev v Revenue & Customs (VAT - application for permission to make a late appeal) [2019] UKFTT 653 (TC) (29 October 2019)
  • Jamieson v Revenue & Customs (VAT - APPEALS : Applications generally) [2019] UKFTT 636 (TC) (18 October 2019)
  • Knewstubb v Revenue & Customs (INCOME TAX - penalties for the late filing) [2019] UKFTT 642 (TC) (23 October 2019)
  • Laurence Donnelley v Revenue & Customs (VAT – MTIC fraud or fraud connected with no supply) [2019] UKFTT 655 (TC) (29 October 2019)
  • Macmillan & Anor v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2019] UKFTT 233 (TC) (16 October 2019)
  • Mariusz Piotr Szabala Director of Border Revenue (RESTORATION OF VEHICLE - Whether all relevant facts considered and irrelevant facts excluded) [2019] UKFTT 654 (TC) (29 October 2019)
  • Modi v Revenue & Customs (PROCEDURE : whether to give permission for late appeals) [2019] UKFTT 610 (TC) (02 October 2019)
  • Noble v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2019] UKFTT 623 (TC) (15 October 2019)
  • NVCS Ltd v Revenue & Customs (STATUTORY MATERNITY PAY - entitlement to SMP) [2019] UKFTT 635 (TC) (17 October 2019)
  • Patel & Ors v Revenue & Customs (INCOME TAX - Claim for relief on gift of shares to charity) [2019] UKFTT 620 (TC) (10 October 2019)
  • Prospect Origin v Revenue & Customs (EXCISE DUTY - revocation of RDCO approval) [2019] UKFTT 638 (TC) (21 October 2019)
  • Quadragina Ltd and Charles Horder v Revenue & Customs (LATE APPEAL - notices to require security for PAYE and NIC) [2019] UKFTT 639 (TC) (21 October 2019)
  • Quinn v Revenue & Customs (PROCEDURE : application to set aside decision) [2019] UKFTT 618 (TC) (09 October 2019)
  • RALC Consulting Ltd v Revenue & Customs (INCOME TAX - PAY AS YOU EARN - NATIONAL INSURANCE - Amended) [2019] UKFTT 703 (TC) (29 October 2019)
  • Sabir Ali v Revenue & Customs (PROCEDURE - application for permission to notify appeal out of time) [2019] UKFTT 652 (TC) (29 October 2019)
  • Sahbir v Revenue & Customs (PENALTY - failure to comply with information notice) [2019] UKFTT 637 (TC) (18 October 2019)
  • Salazar v Revenue & Customs (Appeal against penalty) [2019] UKFTT 614 (TC) (07 October 2019)
  • Sandercock v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 617 (TC) (08 October 2019)
  • Sear Ahmed v Revenue & Customs (PAYE - Self Assessment - Closure notice) [2019] UKFTT 656 (TC) (29 October 2019)
  • Smith v Revenue & Customs (INHERITANCE TAX - statutory time limit) [2019] UKFTT 640 (TC) (22 October 2019)
  • Snow Factor Ltd, Snow Factor Training Ltd v Revenue & Customs (VAT - burden of proof on appellant) [2019] UKFTT 664 (TC) (31 October 2019)
  • Tower Hire & Sales Ltd v Revenue & Customs (SECURITY FOR PAYMENT of VAT and PAYE : NICs) [2019] UKFTT 648 (TC) (28 October 2019)
  • Trustees Of The P Panayi Accummulation And Maintenance Trusts Nos 1-4 v Revenue & Customs (CAPITAL GAINS TAX - exit tax on trustees relocating elsewhere in EU) [2019] UKFTT 622 (TC) (24 October 2019)
  • Vincent v Revenue & Customs (INHERITANCE TAX - whether the drafting in a will created an interest in possession) [2019] UKFTT 657 (TC) (30 October 2019)
  • White & Anor v Revenue & Customs (CAPITAL GAINS TAX – principle private residence relief) [2019] UKFTT 659 (TC) (30 October 2019)

November

  • Ahmad & Anor v Revenue & Customs (appeals against assessments and penalties - requirements for the contents of witness statements) [2019] UKFTT 682 (TC) (07 November 2019)
  • Ahmed v Revenue & Customs (COSTS APPLICATION - whether Appellant behaved unreasonably) [2019] UKFTT 701 (TC) (19 November 2019)
  • Bica v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 672 (TC) (06 November 2019)
  • Bluechipworld Sales & Marketing Ltd v Revenue & Customs (VAT, PAYE and NIC - Requirement to give security) [2019] UKFTT 705 (TC) (22 November 2019)
  • Build-A-Bear UK Holdings limited v Revenue & Customs (CUSTOMS DUTY - classification 'accessories') [2019] UKFTT 707 (TC) (27 November 2019)
  • Caris Properties Ltd V Revenue & Customs (Income Tax/corporation Tax : Penalty) [2019] UKFTT 709 (TC) (29 November 2019)
  • Dalchini Spice Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 665 (TC) (05 November 2019)
  • DNcube v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 673 (TC) (06 November 2019)
  • Dorset Trimming Company Ltd v Revenue & Customs (VAT - liability to register) [2019] UKFTT 708 (TC) (28 November 2019)
  • Eaton v Revenue & Customs (EXCISE DUTY - seizure of vehicle) [2019] UKFTT 679 (TC) (07 November 2019)
  • Foojit Ltd v Revenue & Customs (INCOME TAX - ENTERPRISE INVESTMENT SCHEME - tax relief) [2019] UKFTT 694 (TC) (13 November 2019)
  • Gray & Farrar International LLP v Revenue & Customs (VAT - services supplied by a matchmaking business) [2019] UKFTT 684 (TC) (08 November 2019)
  • Hooton (t/a KDS Refrigeration Ltd) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 685 (TC) (08 November 2019)
  • Hopper v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 697 (TC) (14 November 2019)
  • Hughes v Revenue & Customs (EXCISE DUTY APPEALS : Boxes containing about 950,000 cigarettes found) [2019] UKFTT 700 (TC) (19 November 2019)
  • Irving v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 670 (TC) (06 November 2019)
  • Jafari v Revenue & Customs (INCOME TAX - Discovery Assessment) [2019] UKFTT 692 (TC) (13 November 2019)
  • Jones v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 669 (TC) (05 November 2019)
  • Kaur v Revenue & Customs (INCOME TAX/CORPORATION TAX - discovery assessments and penalties : Appeal) [2019] UKFTT 698 (TC) (15 November 2019)
  • Kritikos v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 677 (TC) (06 November 2019)
  • Mair v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 671 (TC) (06 November 2019)
  • Mann v Revenue & Customs (INCOME TAX - late filing penalties) [2019] UKFTT 703 (TC) (20 November 2019)
  • Mazurek v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling - appeal against an assessment) [2019] UKFTT 690 (TC) (13 November 2019)
  • Moss, Executor of David Owen (Deceased) v Revenue & Customs (whether to give permission for late appeal to be made to HMRC - Martland - Inheritance Tax) (Rev 1) [2019] UKFTT 686 (TC) (11 November 2019)
  • MSA Britain Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature) [2019] UKFTT 693 (TC) (13 November 2019)
  • Newton & Anor v Revenue & Customs (SDLT - whether discovery - whether subsale relief applied) [2019] UKFTT 688 (TC) (12 November 2019)
  • Ormandi v Revenue & Customs (CAPITAL GAINS TAX - entrepreneurs' relief) [2019] UKFTT 667 (TC) (05 November 2019)
  • Pettitt v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 676 (TC) (06 November 2019)
  • Rai v Revenue & Customs (VAT - APPEALS : application for reinstatement) [2019] UKFTT 687 (TC) (12 November 2019)
  • Reneaux & Anor v Revenue & Customs (CAPITAL GAINS TAX - entrepreneurs') [2019] UKFTT 666 (TC) (05 November 2019)
  • RSR Sports Ltd v Revenue & Customs (VALUE ADDED TAX - exemption) [2019] UKFTT 678 (TC) (07 November 2019)
  • Salbit v Revenue & Customs (VAT - liability to register) [2019] UKFTT 675 (TC) (06 November 2019)
  • Shore v Revenue & Customs (VAT - APPEALS : Extension of time) [2019] UKFTT 668 (TC) (05 November 2019)
  • Simpson v Revenue & Customs (CAPITAL GAINS TAX - principal private residence relief) [2019] UKFTT 704 (TC) (21 November 2019)
  • Spring Capital Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs - carry forward of losses) [2019] UKFTT 699 (TC) (18 November 2019)
  • Stratford Glass Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 706 (TC) (26 November 2019)
  • Swieca v Revenue & Customs (STATUTORY MATERNITY PAY - continuous employment) [2019] UKFTT 674 (TC) (06 November 2019)
  • Taylor Pearson (Construction) Ltd v Revenue & Customs (VAT on fees for design of tax avoidance scheme for paying directors' bonuses) [2019] UKFTT 691 (TC) (13 November 2019)
  • Teksolutions-Inc Ltd v Revenue & Customs (CORPORATION TAX - whether claimed expenditure evidenced) [2019] UKFTT 683 (TC) (07 November 2019)
  • Unicorn Tankships (428) Ltd v Revenue & Customs (TONNAGE TAX - whether liable to a balancing charge on sale of asset) [2019] UKFTT 689 (TC) (13 November 2019)
  • Zaki v Revenue & Customs (PROCEDURE - strike out application - holding of excise goods with no duty paid) [2019] UKFTT 696 (TC) (14 November 2019)

December

  • Albert House Property Finance PCC Ltd & Anor v Revenue & Customs (SDLT - withdrawal of appeals) [2019] UKFTT 732 (TC) (03 December 2019)
  • Arif v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 711 (TC) (02 December 2019)
  • Arora & Anor v Revenue & Customs (VAT - BUILDERS : Do -it-yourself) [2019] UKFTT 731 (TC) (03 December 2019)
  • Dixons Retail PLC v Revenue & Customs (VAT - bespoke retail scheme) [2019] UKFTT 714 (TC) (02 December 2019)
  • Dodaine Ltd (t/a Toucanbox) v Revenue & Customs (VAT - ZERO-RATING : Books etc) [2019] UKFTT 748 (TC) (13 December 2019)
  • Dunbar v Revenue & Customs (VALUE ADDED TAX - DIY House Builders Scheme) [2019] UKFTT 747 (TC) (13 December 2019)
  • Ecko Ltd (t/a Subway) v Revenue & Customs (PROCEDURE - application for further and better particulars) [2019] UKFTT 715 (TC) (02 December 2019)
  • Eglas Ltd v Revenue & Customs (VAT - default surcharges) [2019] UKFTT 749 (TC) (16 December 2019)
  • Gaunt v Revenue & Customs (EXCISE DUTY - penalties) [2019] UKFTT 735 (TC) (04 December 2019)
  • Goodfellow & Anor v Revenue & Customs (STAMP DUTY LAND TAX - refund claim) [2019] UKFTT 750 (TC) (16 December 2019)
  • Grzywmowicz v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Assessment) [2019] UKFTT 738 (TC) (06 December 2019)
  • Jordan v Revenue & Customs (ncome tax - closure notice) [2019] UKFTT 743 (TC) (09 December 2019)
  • Khan v Revenue & Customs (STRIKE-OUT - appellant's failure to comply with unless order) [2019] UKFTT 751 (TC) (17 December 2019)
  • Lloyd-Webber v Revenue And Customs [2019] UKFTT 717 (TC) (06 December 2019)
  • London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (PROCEDURE : application for costs) [2019] UKFTT 746 (TC) (12 December 2019)
  • MacKenzie Ltd v Revenue & Customs (PROCEDURE : application for permission to notify appeal out of time) [2019] UKFTT 739 (TC) (06 December 2019)
  • Martin v Revenue & Customs (INCOME TAX - closure notice and amendment to return) [2019] UKFTT 710 (TC) (02 December 2019)
  • Namoale v Revenue & Customs (EXCISE AND CUSTOMS DUTY - importation of shisha tobacco products) [2019] UKFTT 733 (TC) (04 December 2019)
  • Nawaz v Revenue & Customs (VAT - assessment) [2019] UKFTT 742 (TC) (09 December 2019)
  • Osment (t/a Zippy Engineering services) v Revenue & Customs (VAT - supplies to persons with disabilities) [2019] UKFTT 740 (TC) (06 December 2019)
  • Qolaminejite v Revenue & Customs (INCOME TAX/VALUE ADDED TAX - undeclared trading income) [2019] UKFTT 713 (TC) (02 December 2019)
  • Robert Rowland v Revenue & Customs (Income Tax - Pension) [2019] UKFTT 741 (TC) (09 December 2019)
  • Romima Ltd & Ors v Revenue & Customs (VALUE ADDED TAX - vouchers) [2019] UKFTT 736 (TC) (04 December 2019)
  • Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts) [2019] UKFTT 744 (TC) (10 December 2019)
  • Westland Horticulture Ltd v Revenue & Customs (VALUE ADDED TAX - zero-rating) [2019] UKFTT 480 (TC) (2 December 2019)
  • Westow Cricket Club v Revenue & Customs (VAT penalty - providing an incorrect certificate) [2019] UKFTT 712 (TC) (02 December 2019)
  • Zaari v Revenue & Customs (EXCISE AND CUSTOMS DUTY - importation of shisha tobacco products) [2019] UKFTT 734 (TC) (04 December 2019)

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