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First-tier Tribunal (Tax)


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2022 First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> 2022 First-tier Tribunal (Tax)
URL: https://www.bailii.org/uk/cases/UKFTT/TC/

2022 First-tier Tribunal (Tax)

August 2020

  • COLIN WISEMAN v Revenue & Customs (CAPITAL GAINS TAX - Information notice issued under Schedule 36 to the Finance Act 2008) [2022] UKFTT 75 (TC) (25 August 2020)

October 2021

  • ROBERT CRAWFORD v Revenue & Customs (INCOME TAX - Penalties - Application to strike out appeal) [2022] UKFTT 37 (TC) (07 October 2021)

December 2021

  • ALWAYS PURE ORGANICS LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 9 (TC) (07 December 2021)
  • DARREN JORDAN v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 12 (TC) (16 December 2021)
  • JOHN MATHIESON v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 11 (TC) (15 December 2021)
  • MUMTAZ HUSSAIN v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 13 (TC) (23 December 2021)
  • RUDDLE GROUP LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 10 (TC) (08 December 2021)

January

  • ALAN PIPER v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 29 (TC) (26 January 2022)
  • ALAN PIPER v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 31 (TC) (26 January 2022)
  • Christopher Drake v Revenue & Customs (CAPITAL GAINS TAX - agreement for grant of lease on payment of premium) [2022] UKFTT 25 (TC) (17 January 2022)
  • CLEAR DISPLAY LTD v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 18 (TC) (07 January 2022)
  • Errol Willy Salons Ltd v Revenue and Customs (VAT - supply of a room and services - whether exempt supply of land or standard-rated supply of services) [2022] UKFTT 17 (TC) (05 January 2022)
  • FLYING SPUR LIIMTED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 7 (TC) (05 January 2022)
  • JONES BROS RUTHIN (CIVIL ENGINEERING) CO LTD & Anor v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 26 (TC) (20 January 2022)
  • JOSEPHINE DIXON v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 21 (TC) (11 January 2022)
  • LALOU (T/A DOGS DELIGHT) v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 28 (TC) (19 January 2022)
  • Megablue Technologies Ltd v Revenue & Customs (Corporation tax: D tax credits - HMRC guidance) [2022] UKFTT 24 (TC) (18 January 2022)
  • MR GERARD MCVEIGH v Revenue & Customs (LATE APPEAL - Martland considered) [2022] UKFTT 30 (TC) (24 January 2022)
  • MR IAN JONES v Revenue & Customs (LATE APPEAL - Martland considered) [2022] UKFTT 19 (TC) (07 January 2022)
  • PTGI-ICS LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 20 (TC) (10 January 2022)
  • REDMOUNT TRUST COMPANY LIMITED v Revenue & Customs (STAMP DUTY LAND TAX - sub-sale relief) [2022] UKFTT 38 (TC) (20 January 2022)
  • RICHARD THOMAS v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 27 (TC) (17 January 2022)
  • SMITH HOMES 9 LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 5 (TC) (04 January 2022)
  • TRADESTAR INTERNATIONAL LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 8 (TC) (06 January 2022)
  • TRANSWASTE RECYCLING AND AGGREGATES LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 4 (TC) (04 January 2022)
  • THE WAKELYN TRUST v Revenue & Customs (CAPITAL GAINS TAX - whether release of obligation contained in lease deductible expenditure) [2022] UKFTT 23 (TC) (17 January 2022)
  • WILLMOTT DIXON HOLDINGS LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 6 (TC) (04 January 2022)

February

  • ACAMAR PRODUCTIONS LLP v Revenue & Customs (CORPORATION TAX - claims for losses in two partnership tax returns of an LLP) [2022] UKFTT 74 (TC) (17 February 2022)
  • ALFRED MICHAEL DWAN AMANDA DWAN MALCOLM TERENCE HUNNISETT ANDREW MARK JOHN OPENSHAW-BLOWER RICHARD PARKINSON v Revenue & Customs (Income Tax - Claims for relief on gifts of shares to charity) [2022] UKFTT 36 (TC) (03 February 2022)
  • BASIC BROADCASTING LIMITED v Revenue & Customs (INCOME TAX AND NATIONAL INSURANCE - intermediaries legislation) [2022] UKFTT 48 (TC) (09 February 2022)
  • BRITISH INSTITUTE OF TECHNOLOGY LIMITED v Revenue & Customs (PROCEDURE : application to set aside strike out) [2022] UKFTT 50 (TC) (11 February 2022)
  • Cajdler v Revenue & Customs (PROCEDURE - strike out application - whether the appeal has a reasonable prospect of success - First De Sales - followed - no - application granted) [2022] UKFTT 343 (TC) (14 February 2022)
  • CIDER OF SWEDEN LIMITED v Revenue & Customs (Procedure - application by a non-party for copies of pleadings at early stage in the proceedings, before any judicial consideration of the substantive issues) [2022] UKFTT 76 (TC) (18 February 2022)
  • CONSTANTIN ROTARU v Revenue & Customs (Procedure - strike out application) [2022] UKFTT 80 (TC) (24 February 2022)
  • CONTINENTAL CASH & CARRY LIMITED v Revenue & Customs (EXCISE DUTIES - Alcohol Wholesaler Registration Scheme) [2022] UKFTT 49 (TC) (10 February 2022)
  • DELTA TAX AGENTS LIMITED v Revenue & Customs (ANTI-MONEY LAUNDERING REGULATIONS - application to make late appeal to Tribunal - Martland applied) [2022] UKFTT 51 (TC) (11 February 2022)
  • GARRY SEMPLE v Revenue & Customs (EXCISE DUTY - decision not to restore a vehicle) [2022] UKFTT 73 (TC) (16 February 2022)
  • GEORGE H DRAFFANSARAH & Ors v Revenue & Customs (PROCEDURE - Sch 36 Notices) [2022] UKFTT 82 (TC) (28 February 2022)
  • GUNFLEET SANDS LIMITED GUNFLEET SANDS II LIMITED WALNEY (UK) OFFSHORE WINDFARMS LIMITE DORSTED WEST OF DUDDON SANDS (UK) LIMITED v Revenue & Customs (CORPORATION TAX - Capital allowances) [2022] UKFTT 35 (TC) (03 February 2022)
  • IMPACT CONTRACTING SOLUTIONS LIMITED v Revenue & Customs (VAT - preliminary issue - whether Ablessio principle only applicable to party committing VAT fraud itself) [2022] UKFTT 47 (TC) (08 February 2022)
  • IPS UMBRELLA LIMITED v Revenue & Customs (Procedure - Application by appellant to amend grounds of appeal) [2022] UKFTT 81 (TC) (25 February 2022)
  • JACK GEORGE YEROUPANAYIOTA YEROU v Revenue & Customs (INCOME TAX - information notices) [2022] UKFTT 79 (TC) (23 February 2022)
  • JASON CALLEN v Revenue & Customs (Discovery assessment - was the taxpayer or a person acting on his behalf careless) [2022] UKFTT 40 (TC) (04 February 2022)
  • JASPER ALEXANDER THIRLBY CONRAN (1)JC VISION LTD (2) v Revenue & Customs (INCOME TAX AND CORPORATION TAX - disposal of a business to a group company) [2022] UKFTT 39 (TC) (03 February 2022)
  • JOHN MOTTRAM v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 33 (TC) (01 February 2022)
  • JUNJIE LIU AND ZHE LI v Revenue & Customs (VAT : zero-rating - whether evidence of export) [2022] UKFTT 44 (TC) (08 February 2022)
  • MARK CAMPBELL v Revenue & Customs (CAPITAL GAINS TAX - Whether dwelling houses were purchased as part of a trade or venture) [2022] UKFTT 46 (TC) (08 February 2022)
  • MR GEOFFREY RICHARD HAWORTH MR IAN FRANCIS LENAGAN KLEINWORT BENSON TRUSTEES LIMITED v Revenue & Customs (CAPITAL GAINS TAX - application of the UK Mauritius double taxation treaty) [2022] UKFTT 34 (TC) (02 February 2022)
  • RAWLINGS v Revenue & Customs (CAPITAL GAINS TAX - Swiss residential property) [2022] UKFTT 32 (TC) (01 February 2022)
  • RUFFORTH PARK LIMITED v Revenue & Customs (VAT : car boot sale pitch - whether the leasing or letting of immoveable property - whether additional services provided) [2022] UKFTT 43 (TC) (08 February 2022)
  • SALLY JUDGES(AS REPRESENTATIVE FOR THE LATE R YOUNG) v Revenue & Customs (INCOME TAX - chargeable event gain) [2022] UKFTT 77 (TC) (18 February 2022)
  • SAMIRAH PATEL v Revenue & Customs (CAPITAL GAINS TAX - permission to appeal out of time) [2022] UKFTT 78 (TC) (22 February 2022)
  • SCOTTISH POWER (SPCL) LTD SCOTTISHPOWER RENEWABLES (UK) LTD SCOTTISH POWER (DCL) LTD SCOTTISH POWER ENERGY RETAIL LTD v Revenue & Customs (Corporation Tax - whether "redress payments" made pursuant to settlement with regulator) [2022] UKFTT 41 (TC) (04 February 2022)
  • SGA PRODUCTIONS LIMITED v Revenue & Customs (CORPORATION TAX -“ Theatre Tax Relief) [2022] UKFTT 45 (TC) (08 February 2022)
  • Wildin v Revenue & Customs (INCOME TAX, VAT and PENALTIES - discovery assessment and closure notice) [2022] UKFTT 42 (TC) (03 February 2022)

March

  • ADRIAN BALL v Revenue & Customs (CUSTOMS DUTY AND IMPORT VAT - Transfer of Residency relief) [2022] UKFTT 85 (TC) (03 March 2022)
  • ALAB ENVIRONMENTAL SERVICES LIMITED v Revenue & Customs (LANDFILL TAX - application to amend grounds of appeal - permission refused) [2022] UKFTT 109 (TC) (24 March 2022)
  • ALASTAIR FERGUSON v Revenue & Customs (STAMP DUTY LAND TAX - penalty for late filing of a Land Transaction return) [2022] UKFTT 84 (TC) (02 March 2022)
  • ATLAS GARAGES (MORPETH) LIMITED v Revenue & Customs (VAT - inaccuracy in returns - whether deliberate behaviour) [2022] UKFTT 101 (TC) (17 March 2022)
  • BEST ON CONVENIENCE STORE (a firm) v Revenue & Customs (ncome tax and VAT - COP9 investigation - suppression of business income) [2022] UKFTT 97 (TC) (16 March 2022)
  • CAERDAV LIMITED (FORMERLY CARDIFF AVIATION LIMITED) v Revenue & Customs (CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation) [2022] UKFTT 105 (TC) (16 March 2022)
  • DARREN FITZPATRICK v Revenue & Customs (CASE MANAGEMENT - application for permission to appeal out of time - reliance on accountants - Katib considered) [2022] UKFTT 87 (TC) (09 March 2022)
  • EBRAHIM v Revenue & Customs (STAMP DUTY LAND TAX - application to strike out - procedural validity of a Revenue determination) [2022] UKFTT 96 (TC) (11 March 2022)
  • EXCLUSIVE PROMOTIONS LIMITED v Revenue & Customs (INCOME TAX AND NATIONAL INSURANCE - APNs - penalties and surcharges [2022] UKFTT 103 (TC) (01 March 2022)
  • GARRY POUGHER v Revenue & Customs (EXCISE DUTY - assessments for duty and penalty in relation to excise goods seized) [2022] UKFTT 86 (TC) (04 March 2022)
  • GLANBIA MILK LIMITED v Revenue & Customs (VALUE ADDED TAX - zero rating - General item no. 1 of Group 1 Schedule 8 VATA - food - Excepted item no. 2 - confectionery - cakes - flapjacks) [2022] UKFTT 108 (TC) (24 March 2022)
  • GRANTHAM CEILINGS & INTERIORS LIMITED v Revenue & Customs (VALUE ADDED TAX - restriction of deduction of input tax under the "Kittel" or "Fini" principles) [2022] UKFTT 99 (TC) (16 March 2022)
  • GUNFLEET SANDS LIMITEDGUNFLEET SANDS II LIMITEDWALNEY (UK) OFFSHORE WINDFARMS LIMITED v Revenue & Customs (PROCEDURE : application for third party disclosure) [2022] UKFTT 94 (TC) (11 March 2022)
  • HEDGES v Revenue & Customs (PAYE - regulation 80 determination - penalties for non-submission of returns) [2022] UKFTT 98 (TC) (16 March 2022)
  • HIPPODROME CASINO LIMITED v Revenue & Customs (VAT - Partial exemption - Recovery of residual input tax) [2022] UKFTT 110 (TC) (22 March 2022)
  • JONATHAN OPPENHEIMER v Revenue & Customs (INCOME TAX - whether resident in UK or RSA - Article 4 of the Republic of South Africa/UK Double Tax Treaty 2002) [2022] UKFTT 112 (TC) (24 March 2022)
  • KAI PETER MIDGLEY v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 115 (TC) (22 March 2022)
  • LA LUZ RESIDENTIAL HOME LTD & Ors v Revenue & Customs (CORPORATION AND INCOME TAX - assessments raised on company and participators) [2022] UKFTT 100 (TC) (16 March 2022)
  • MANGIO LTD v Revenue & Customs (VAT - VATA 1994, section 73 - food and drink for take-away, eat-in, and deliveries) [2022] UKFTT 111 (TC) (25 March 2022)
  • MARK ROSSERHELEN ROSSER v Revenue & Customs (INCOME TAX - liability for higher rate tax on compensatory interest received from RBS under the interest rate hedging products redress scheme) [2022] UKFTT 106 (TC) (22 March 2022)
  • THE MAYOR'S OFFICE FOR POLICING AND CRIME v Revenue & Customs (VAT - claim for repayment of VAT wrongly paid) [2022] UKFTT 95 (TC) (11 March 2022)
  • MCCANN MEDIA LIMITED v Revenue & Customs (INCOME TAX, PAYE and NICs - Appellant engaged to provide services to Sky - provision of football punditry and co-commentary services) [2022] UKFTT 104 (TC) (10 March 2022)
  • MICHELLE MCENROE AND MIRANDA NEWMAN v Revenue & Customs (CGT - disagreement over proceeds amount - appeal dismissed) [2022] UKFTT 113 (TC) (30 March 2022)
  • MIDDLESEX WINES LIMITED v Revenue & Customs (VALUE ADDED TAX - input tax disallowance - Kittel - taxpayer ran "cash and carry" alcohol business) [2022] UKFTT 107 (TC) (24 March 2022)
  • MR TOM NASH v Revenue & Customs (INCOME TAX; CAPITAL GAINS TAX - whether undeclared self-employment income, sale of property taxable, capital gain on sale of investment property ) [2022] UKFTT 91 (TC) (10 March 2022)
  • Proctor & Gamble International Operations SA v Revenue And Customs (Customs duties - labelling requirements-whether a product is a medicament - whether a product is a plant extract - whether a product is a chemically defined substance) [2022] UKFTT 229 (TC) (18 March 2022)
  • REDEVCO PROPERTIES UK 1 LIMITED v Revenue & Customs (Procedure - Application by Respondents for an extension of time to file and serve statement of case) [2022] UKFTT 102 (TC) (17 March 2022)
  • Revenue & Customs v AML Tax (UK) Limited (Disclosure of tax avoidance schemes) [2022] UKFTT 114 (TC) (30 March 2022)
  • RODERICK THORNER AS TRUSTEE OF R B THORNER 1997 SETTLEMENT v Revenue & Customs (Income tax assessment - permission to appeal out of time) [2022] UKFTT 90 (TC) (09 March 2022)
  • SHIVANI MATHUR v Revenue & Customs (INCOME TAX - ITEPA 2003 section 401 - taxpayer received £6 million payment from former employer in settlement...) [2022] UKFTT 88 (TC) (09 March 2022)
  • STARZ TRADERS LIMITED v Revenue & Customs (VAT - appeal against assessments based on allegedly unexplained deposits in a bank account) [2022] UKFTT 89 (TC) (09 March 2022)
  • XEROX LIMITED v Revenue & Customs (Interest payments - customs duty) [2022] UKFTT 92 (TC) (10 March 2022)

April

  • ALEKSANDRA TOMCZAK v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 130 (TC) (12 April 2022)
  • ALEXANDER BEARD v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 129 (TC) (12 April 2022)
  • ARABIAN OUD CO LTD v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 127 (TC) (11 April 2022)
  • A Taxpayer v Revenue And Customs (Income tax - residence - appellant exceeding 45 days in the UK) [2022] UKFTT 133 (TC) (19 April 2022)
  • BROADWAY GAMING LIMITED v Revenue & Customs (REMOTE GAMING DUTY - freeplay - whether the award of freeplay is expenditure on prizes in terms of Finance Act 2014) [2022] UKFTT 120 (TC) (04 April 2022)
  • CAROLINE SWEBY Her Majesty's Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 396 (TC) (06 April 2022)
  • CIDER OF SWEDEN LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 126 (TC) (08 April 2022)
  • DAVID ANDREAE v Revenue & Customs (INCOME TAX - Follower Notice - Penalty) [2022] UKFTT 142 (TC) (21 April 2022)
  • DR ANWAR ANSARI Her Majesty's Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 123 (TC) (06 April 2022)
  • HEXAGON PROPERTIES LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 137 (TC) (14 April 2022)
  • IAN MOAN v Revenue & Customs (Income tax - automatic enrolment in pension scheme - fixed protection 2016 - notice of enrolment sent by email not read by Appellant) [2022] UKFTT 118 (TC) (04 April 2022)
  • INFERNO FILMS LIMITED v Revenue & Customs (Enterprise Investment Scheme - film production company) [2022] UKFTT 141 (TC) (21 April 2022)
  • J HUNTLY v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 135 (TC) (14 April 2022)
  • JTI ACQUISITION COMPANY (2011) LIMITED Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed) [2022] UKFTT 166 (TC) (19 April 2022)
  • MARK FOX v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 138 (TC) (14 April 2022)
  • MEGAN FAY WITTY v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 136 (TC) (20 April 2022)
  • MICHAEL EAMES v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal liability notice) [2022] UKFTT 119 (TC) (04 April 2022)
  • Mrs AMINA OMAR v Revenue & Customs (EXCISE DUTY - RESTORATION - Export of Jewellery) [2022] UKFTT 124 (TC) (07 April 2022)
  • NICHOLAS GILMORE BARBARA GILMORE v Revenue & Customs (INCOME TAX - information notices issued under Schedule 36 Finance Act 2008- whether reasonably required) [2022] UKFTT 116 (TC) (01 April 2022)
  • PAUL OWEN v Revenue & Customs (INCOME TAX - penalties for late filing and late payment of tax - appeal against penalties dismissed in full - costs against three HMRC officers - no) [2022] UKFTT 121 (TC) (05 April 2022)
  • Ridgway v Revenue And Customs (SDLT return, acquisition of two distinct properties from single vendor, claim for mixed use relief) [2022] UKFTT 412 (TC) (29 April 2022)
  • SHAUN McCUMISKEY v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 128 (TC) (12 April 2022)
  • SOFOLOGY LIMITED and DFS FURNITURE COMPANY LIMITED v Revenue & Customs (VALUE ADDED TAX - deductibility of input tax on the costs of advertising on Google) [2022] UKFTT 153 (TC) (29 April 2022)
  • Staysure.Co.UK Ltd v Revenue And Customs (VAT - insurance intermediary exemption - whether services supplied by associated company were within that exemption) [2022] UKFTT 134 (TC) (21 April 2022)
  • Stockler v Revenue and Customs (CLOSURE NOTICE APPLICATION - taxpayer is partner in partnerships claiming Business Premises Renovation Allowances) [2022] UKFTT 132 (TC) (20 April 2022)
  • ULSTER METALS v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 125 (TC) (07 April 2022)
  • WROE (2) STEPHEN RIMMER (3) COLIN TIMMS v Revenue & Customs (Income tax - transactions in securities) [2022] UKFTT 143 (TC) (27 April 2022)
  • WTGIL LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 131 (TC) (12 April 2022)
  • WUTTINAN KOTPAT v Revenue & Customs (INCOME TAX - assessments and penalties - whether business operated a second undisclosed bank account) [2022] UKFTT 117 (TC) (01 April 2022)

May

  • (1) NICHOLAS CLOSE(2) ANDREW NUTTALL(3) GRAHAM CHISNALL v Revenue & Customs (INCOME TAX - relief on gift of shares to charity - shares admitted to dealing on AIM) [2022] UKFTT 193 (TC) (13 May 2022)
  • ADRIAN CORRIGALL v Revenue & Customs (INCOME TAX - whether earnings of a diver within Section 15) [2022] UKFTT 163 (TC) (17 May 2022)
  • ALEX DOWER & SIAN LOUISE DOWER Revenue & Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief - 'self-contained' annexe) [2022] UKFTT 170 (TC) (27 May 2022)
  • AML TAX (UK) LIMITED (2) DENMEDICAL UK LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 174 (TC) (04 May 2022)
  • ANDREW NUTTALL v Revenue & Customs (PROCEDURE - abuse of process - jurisdiction) [2022] UKFTT 192 (TC) (13 May 2022)
  • BEST ON CONVENIENCE STORE(a firm) v Revenue & Customs (Income Tax and VAT ­ final decision on quantum following release of Tribunal's "in principle" decision) [2022] UKFTT 159 (TC) (09 May 2022)
  • CIA INSURANCE SERVICES LTD v Revenue & Customs (CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trustr) [2022] UKFTT 144 (TC) (04 May 2022)
  • DAVID HACKMEY Her Majesty's Revenue & Customs (INCOME TAX ­ appeal against information notice ­ "reason to suspect" underpayment of tax sets a low bar - requirement for evidence) [2022] UKFTT 160 (TC) (13 May 2022)
  • GERALD LEE AND SARAH LEE v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 175 (TC) (16 May 2022)
  • HAYMARKET MEDIA GROUP LIMITED Revenue & Customs (VALUE ADDED TAX - option to tax election - sale of site with planning consent for development) Rev1 [2022] UKFTT 168 (TC) (18 May 2022)
  • HENRY RAFFERTY v Revenue & Customs (INCOME TAX - Assessments following investigation - whether a taxpayer has failed to notify chargeability) [2022] UKFTT 161 (TC) (10 May 2022)
  • Hodge and Deery Ltd v Revenue & Customs (VAT: whether ground works preparatory to installing flexi vault burial chambers...) [2022] UKFTT 157 (TC) (04 May 2022)
  • IGNATIUS TEDESCO v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 171 (TC) (27 May 2022)
  • INTELLIGENT MONEY LIMITED v Revenue & Customs (VAT - whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance) [2022] UKFTT 148 (TC) (05 May 2022)
  • INTELLIGENT MONEY LIMITED v Revenue & Customs (VAT - whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance - no - appeal dismiss (Rev1) [2022] UKFTT 338 (TC) (05 May 2022)
  • JEREMY LOWE v Revenue & Customs (INCOME TAX - whether earnings of a diver within Section 15 ITTOIA 2005) [2022] UKFTT 164 (TC) (17 May 2022)
  • JIN FU CHINESE TAKEAWAY LIMITED v Revenue & Customs (VAT/CORPORATION TAX - whether sales suppressed - yes) [2022] UKFTT 191 (TC) (31 May 2022)
  • JOHN DOUGLAS WARDLE v Revenue & Customs (Capital gains tax - entrepreneurs' relief ­ whether commenced trading ­ whether discharged burden of proof ­ no - appeal dismissed) [2022] UKFTT 158 (TC) (09 May 2022)
  • MADDISON and BEN FIRTH T/A CHURCH FARM Revenue & Customs (VAT - Input Tax-whether two vehicles, a personalised number plate and items of clothing were business expenses) [2022] UKFTT 169 (TC) (26 May 2022)
  • MARCUS AND MARCUS LIMITED v Revenue & Customs (STAMP DUTY LAND TAX-Multiple Dwellings Relief-identification of dwellings) [2022] UKFTT 145 (TC) (03 May 2022)
  • MICHAEL BREEN v Revenue & Customs (Penalty - oral evidence given from outside the UK) [2022] UKFTT 155 (TC) (03 May 2022)
  • NEEGUM SHETH SAM GHAZI Revenue & Customs (VAT - PLNs - deliberate inaccuracy penalties after denial of zero rating) [2022] UKFTT 167 (TC) (17 May 2022)
  • NIGEL VICTOR GRADIDGE v Revenue & Customs (INCOME TAX - National Insurance Contributions - PAYE - debt transfer notice) [2022] UKFTT 189 (TC) (25 May 2022)
  • Revenue & Customs v SMARTPAY LIMITED (Disclosure of tax avoidance schemes - Whether the arrangements were notifiable arrangements - Whether the Respondents were promoters) [2022] UKFTT 146 (TC) (03 May 2022)
  • SEAMUS KAVANAGH v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 173 (TC) (31 May 2022)
  • TELENT TECHNOLOGY SERVICES LIMITED v Revenue & Customs (VAT - appeal withdrawn - subsequent claim made for recovery of VAT, including periods included in withdrawn appeal) [2022] UKFTT 147 (TC) (03 May 2022)
  • TIMOTHY JOHNSONALISON JOHNSON v Revenue & Customs (INCOME TAX - discovery assessments - hedging product redress payment) [2022] UKFTT 156 (TC) (04 May 2022)
  • THE TOWER ONE ST GEORGE WHARF LIMITED v Revenue & Customs (tamp Duty Land Tax (SDLT) - Sub-sales) [2022] UKFTT 154 (TC) (03 May 2022)
  • Whispering Smith Ltd v Revenue & Customs (FOLLOWER NOTICE PENALTIES - incentive scheme implemented by Appellant) [2022] UKFTT 165 (TC) (23 May 2022)
  • WORLDPAY (UK) LIMITED v Revenue & Customs (COSTS - Complex category case - Application for costs on indemnity basis) [2022] UKFTT 162 (TC) (20 May 2022)

June

  • ALAN PARRY PRODUCTIONS LIMITED v Revenue & Customs (INCOME TAX, PAYE and NICs - Appellant engaged to provide services to BSkyB through the agency...) [2022] UKFTT 194 (TC) (16 June 2022)
  • Annafi v Revenue and Customs (Income tax - late filing penalties - whether reasonable excuse) [2022] UKFTT 197 (TC) (21 June 2022)
  • BEADNALL COPLEY LIMITED v Revenue & Customs (CORPORATION TAX - goodwill - whether owned by partners - no) [2022] UKFTT 183 (TC) (13 June 2022)
  • BLETCHINGLEY CHURCH HOUSE CHARITY v Revenue & Customs (VAT - Zero-rating - Item 1 (a) (ii) of Group 5, Schedule 8 VATA 1994 - First grant of a major interest) [2022] UKFTT 211 (TC) (29 June 2022)
  • BLUECREST CAPITAL MANAGEMENT (UK) LLP v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 204 (TC) (29 June 2022)
  • BRAC SAAJAN EXCHANGE LTD & Ors v Revenue & Customs (MONEY LAUNDERING - cancellation of registration of the corporate appellant) [2022] UKFTT 180 (TC) (09 June 2022)
  • CCLA INVESTMENT MANAGEMENT LIMITED v Revenue & Customs (PROCEDURE - application for expert evidence to be permitted) [2022] UKFTT 195 (TC) (21 June 2022)
  • CRY ME A RIVER LIMITED v Revenue & Customs (INCOME TAX - Seed Enterprise Investment Scheme - whether capital to risk ration met - yes) [2022] UKFTT 182 (TC) (13 June 2022)
  • ELAINE CURTIS v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 172 (TC) (06 June 2022)
  • ERNEST BATTEN v Revenue & Customs (Residence of an individual - application of Gaines-Coper and common law principles - discovery assessment) [2022] UKFTT 199 (TC) (23 June 2022)
  • EXCHEQUER SOLUTIONS LIMITED v Revenue & Customs (PAYE & NIC - travel and subsistence expenses - whether ordinary commuting or travel to temporary workplace) [2022] UKFTT 181 (TC) (13 June 2022)
  • FRAZ Her Majesty's Revenue & Customs (RESTORATION - Appellant imports mobile phones - Appellant claims that the phones were returned to seller for repair and then reimported) [2022] UKFTT 187 (TC) (17 June 2022)
  • HARE WINES LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 176 (TC) (07 June 2022)
  • London Clean Ltd v Revenue and Customs (VAT - default surcharge) [2022] UKFTT 196 (TC) (09 June 2022)
  • MARON PLANT LIMITED v Revenue & Customs (VALUE ADDED TAX - denial of zero rating on sales of plant:machinery to the Republic of Ireland) [2022] UKFTT 198 (TC) (22 June 2022)
  • MATTHEW JENNER v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 203 (TC) (29 June 2022)
  • MATTIOLI WOODS PLC v Revenue & Customs (PINCOME TAX - Sippchoice considered) [2022] UKFTT 179 (TC) (09 June 2022)
  • MEDHURST v Revenue & Customs (PENSION - whether had more qualifying years) [2022] UKFTT 186 (TC) (15 June 2022)
  • NORTHCHURCH HOMES LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 201 (TC) (28 June 2022)
  • ONE CALL INSURANCE SERVICES LIMITED v Revenue & Customs (Taxpayer information notice - whether reasonably required) [2022] UKFTT 184 (TC) (14 June 2022)
  • Quality Convenience Store Ltd v Revenue And Customs (VAT and Corporation Tax - HMRC assessments to both based on their view that the appellant had supressed ...) [2022] UKFTT 207 (TC) (29 June 2022)
  • QUAYVIEWS LIMITED Her Majesty's Revenue & Customs (INCOME TAX - RTI returns –late filing penalties - returns filed before the relevant tax months) [2022] UKFTT 190 (TC) (20 June 2022)
  • RUHAL ISLAM v Revenue & Customs (INCOME TAX - alleged suppression of takings) [2022] UKFTT 188 (TC) (17 June 2022)
  • RUSSELL v Revenue & Customs (ncome tax - Higher income child benefit charge - penalties for late filing and late payment) [2022] UKFTT 185 (TC) (14 June 2022)
  • WILLIAM AGGREY v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 200 (TC) (28 June 2022)

July

  • ALTAN GOKSU v Revenue & Customs (Capital Gains Tax - whether loss in 1998 notified in time) [2022] UKFTT 213 (TC) (11 July 2022)
  • ARTHUR and DENISE ARTHUR v Revenue & Customs (Income tax - underdeclaration of income derived from companies - liabilities established by reference to net cash received) [2022] UKFTT 216 (TC) (13 July 2022)
  • BARBARA DE’ROY BADEJO v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 202 (TC) (01 July 2022)
  • CARLICK CONTRACT FURNITURE LIMITED v Revenue & Customs (Coronavirus Job Retention Scheme - clawback of payments - payments made in respect of employees whose employment had commenced before 19 March 2020) [2022] UKFTT 220 (TC) (15 July 2022)
  • CORK BONDED WAREHOUSE LIMITED v Revenue & Customs (Excise duty - application for late appeal - Martland applied) [2022] UKFTT 215 (TC) (13 July 2022)
  • FIRTH AND MRS RITA FIRTHAS THE TRUSTEES OF THE L BATLEY1984 SETTLEMENT v Revenue & Customs (INHERITANCE TAX - business property relief - apart-hotel - whether business mainly holding investments) [2022] UKFTT 219 (TC) (14 July 2022)
  • GUARDIAN ASSURANCE LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 234 (TC) (27 July 2022)
  • Hawksmoor Construction Ltd v Revenue And Customs (VAT - default surcharge) [2022] UKFTT 209 (TC) (6 July 2022)
  • Howick v Revenue And Customs (NATIONAL INSURANCE CONTRIBUTIONS) [2022] UKFTT 208 (TC) (1 July 2022)
  • HYRAX RESOURCING LIMITED v Revenue & Customs (PENALTY - Application by HMRC - section 98 TMA - notification of contractor loan arrangements) [2022] UKFTT 218 (TC) (13 July 2022)
  • INTERNATIONAL (PLYWOOD) IMPORTERS LTD v Revenue & Customs (CUSTOMS DUTY - Commodity Codes - Shuttering panels - plywood or not?) [2022] UKFTT 223 (TC) (15 July 2022)
  • K5K LIMITED v Revenue & Customs (NCOME TAX and NATIONAL INSURNCE CONTRIBUTIONS - section 44 ITEPA 2003 - Employment Business in Health Care Sector - supply of workers to end clients) [2022] UKFTT 217 (TC) (14 July 2022)
  • Lawati v Revenue And Customs (Income tax - late filing penalties) [2022] UKFTT 230 (TC) (26 July 2022)
  • Leightley v Revenue And Customs (ncome tax - late filing penalties) [2022] UKFTT 210 (TC) (8 July 2022)
  • LYNTON EXPORTS (ALSAGER) LIMITED v Revenue & Customs (VAT - Denial of input tax under the Kittel principle - whether appellant knew or should have known that the only reasonable explanation for the transactions was that they were connected with fraud) [2022] UKFTT 224 (TC) (20 July 2022)
  • Miah v Revenue And Customs (INCOME TAX - two issues in dispute - one issue already settled by agreement) [2022] UKFTT 228 (TC) (27 July 2022)
  • MR KEVIN JOHN PITT v Revenue & Customs (TAX AVOIDANCE - income tax - whether or not a loss arose under paragraph 2 of Schedule 13 to the Finance Act 1996 on the acquisition and disposal of relevant discounted securities) [2022] UKFTT 222 (TC) (19 July 2022)
  • NICOLA MCQUEEN & Anor v Revenue & Customs (CUSTOMS and EXCISE - civil evasion penalties - whether Appellants were stopped in the green channel) [2022] UKFTT 212 (TC) (11 July 2022)
  • PEPPERMINT FOODS LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 232 (TC) (28 July 2022)
  • SC PROPERTIES LIMITED & Anor v Revenue & Customs (Partnership - spouses - development of land) [2022] UKFTT 214 (TC) (06 July 2022)
  • SILVERDOOR LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 233 (TC) (28 July 2022)
  • SLADE & Anor v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 227 (TC) (26 July 2022)
  • SNM PIPELINES LIMITED v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 231 (TC) (27 July 2022)
  • THE TOWARDS ZERO FOUNDAITON (formerly GLOBAL NEW CAR ASSESSMENT PROGRAMME) v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 226 (TC) (22 July 2022)
  • WILLIAM RAYMOND RUSKE v Revenue & Customs (CUSTOMS DUTIES - EXCISE DUTIES - civil evasion penalties) [2022] UKFTT 310 (TC) (27 July 2022)

August

  • ADSPEC LTD & Anor v Revenue & Customs (PROCEDURE) [2022] UKFTT 285 (TC) (15 August 2022)
  • BOBBY KHAN ENTERPRISES LTD & Ors v Revenue & Customs (INCOME TAX AND VAT - Undeclared purchases - assessments and closure notices) [2022] UKFTT 236 (TC) (01 August 2022)
  • Burlington Loan Management DAC v Revenue And Customs (INCOME TAX - appeal by the Appellant, an Irish resident company, against a refusal by the Respondents to repay to the Appellant income tax withheld at source) [2022] UKFTT 290 (TC) (22 August 2022)
  • CARL JAMES v The Welsh Revenue Authority (Land Transaction Tax - whether higher rate applicable - yes) [2022] UKFTT 271 (TC) (11 August 2022)
  • COCONUT ANIMATED ISLAND LIMITED v Revenue & Customs (SEED ENTERPRISE INVESTMENT SCHEME - appeal against a refusal to authorise the issue of a compliance certificate) [2022] UKFTT 303 (TC) (23 August 2022)
  • CORACH INTERNATIONAL TRANSPORT LTD v Revenue & Customs (USTOMS AND EXCISE - seizure of vehicle) [2022] UKFTT 272 (TC) (12 August 2022)
  • E-ZEC MEDICAL TRANSPORT SERVICES LIMITED v Revenue & Customs (VALUE ADDED TAX - non-emergency ambulance services) [2022] UKFTT 302 (TC) (25 August 2022)
  • GUY BOARDMAN v Revenue & Customs (INCOME TAX - pensions - unauthorised payment charge - whether price paid by scheme in excess of arm's length - yes) [2022] UKFTT 238 (TC) (03 August 2022)
  • JOSHUA PETER TAYLOR v Revenue & Customs (SELF-EMPLOYMENT INCOME SUPPORT SCHEME) [2022] UKFTT 304 (TC) (24 August 2022)
  • LONDON SCHOOL OF ACCOUNTANCY AND MANAGEMENT LIMITED v Revenue & Customs (VALUE ADDED TAX - taxpayer in liquidation as an education provider - no refund of course fees to students made) [2022] UKFTT 239 (TC) (06 August 2022)
  • THE MAGNET PARTNERSHIP v Revenue & Customs (INCOME TAX - discovery assessments - deliberate behaviour by agent) [2022] UKFTT 288 (TC) (17 August 2022)
  • Marfo v Revenue And Customs (High income child benefit charge - Permission to make a late appeal) [2022] UKFTT 289 (TC) (19 August 2022)
  • MATRIX RENTAL LIMITED v Revenue & Customs (ANNUAL TAX ON ENVELOPED DWELLINGS - Whether ATED relief return filed late - yes) [2022] UKFTT 286 (TC) (15 August 2022)
  • Mitchell & Anor v Commissioners for HMRC [2022] UKFTT 273 (TC) (15 August 2022)
  • MR GRAHAM DAVIS v Revenue & Customs (Income tax - loss relief - transfer of a trade) [2022] UKFTT 274 (TC) (15 August 2022)
  • MR PHILIP OAG v Revenue & Customs (VAT - strike out - appealable decision - no) [2022] UKFTT 287 (TC) (19 August 2022)
  • NOTTINGHAM FOREST FOOTBALL CLUB LIMITED v Revenue & Customs (Value Added Tax - whether assessment issued out of time) [2022] UKFTT 305 (TC) (25 August 2022)
  • OWEN PATRICK WILLIAMS v Revenue & Customs (INCOME TAX - Closure Notice - procedural inaccuracies) [2022] UKFTT 269 (TC) (11 August 2022)
  • RAJ SEHGAL & Anor v Revenue & Customs (Remittance basis - s 809L ITA 2007 - debts waived subject to payment by non-UK third party) [2022] UKFTT 312 (TC) (31 August 2022)
  • ROSA MOHAMED BIRHAN v Revenue & Customs (CUSTOMS and EXCISE - civil evasion penalty) [2022] UKFTT 270 (TC) (05 August 2022)
  • RUHAL ISLAM v Revenue & Customs (PROCEDURE : costs application based on unreasonable conduct) [2022] UKFTT 311 (TC) (30 August 2022)
  • SPECTRUM COMMUNITY HEALTH CIC v Revenue & Customs (VAT - exemption - Article 132(1)(b) VAT Directive EU principle of fiscal neutrality) [2022] UKFTT 237 (TC) (01 August 2022)
  • Star Services Oxford Ltd v Revenue And Customs (VAT - lease rental invoices) [2022] UKFTT 291 (TC) (22 August 2022)
  • THURSFORD ENTERPRISES LIMITED v Revenue & Customs (CORPORATION TAX - theatre tax relief - whether Christmas Spectacular is an "other dramatic piece" - yes) [2022] UKFTT 240 (TC) (05 August 2022)
  • VALYRIAN BLOODSTOCK LIMITED v Revenue & Customs (Enterprise Investment Scheme - risk-to-capital condition) [2022] UKFTT 306 (TC) (25 August 2022)

September

  • ANTHONY CALCUTT v Revenue & Customs (INCOME TAX - discovery assessments - timeously and competently made) [2022] UKFTT 313 (TC) (01 September 2022)
  • Beadnall Copley Ltd v Revenue And Customs (PROCEDURE - application to set aside original decision) [2022] UKFTT 324 (TC) (5 September 2022)
  • BMW SHIPPING AGENTS LIMITED v Revenue & Customs (VALUE ADDED TAX - Liability for import VAT - C18 Post Clearance Demand Note) [2022] UKFTT 335 (TC) (13 September 2022)
  • Buck v Revenue & Customs (PROCEDURE - Late appeals - Martland and Katib considered) [2022] UKFTT 354 (TC) (22 September 2022)
  • Cozy Pet Ltd v Revenue And Customs (CUSTOMS DUTY - Commodity Codes for import of goods) [2022] UKFTT 359 (TC) (29 September 2022)
  • DOMINIC KIERNANDER Her Majesty's Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 337 (TC) (20 September 2022)
  • EMERCHANTPAY Ltd v Revenue & Customs (VAT Whether supplies made by the Appellant are properly categorised as financial intermediation...) [2022] UKFTT 334 (TC) (09 September 2022)
  • Fresh Consulting And Support Ltd v Revenue & Customs (CORONAVIRUS JOB RETENTION SCHEME - Information Notices - Whether bank statements were statutory records? - Yes) [2022] UKFTT 353 (TC) (21 September 2022)
  • GC FIELD & SON LTD & Ors v Revenue & Customs (COSTS - application for unreasonable costs - whether failure by HMRC to adduce evidence) [2022] UKFTT 314 (TC) (01 September 2022)
  • THE GREAT BRITISH TAKEAWAY LIMITED v Revenue & Customs (VAT - HMRC assessments on basis that the Appellant had suppressed takings) [2022] UKFTT 315 (TC) (01 September 2022)
  • Hedge Fund Investment Management Ltd v Revenue And Customs (VAT) [2022] UKFTT 340 (TC) (13 September 2022)
  • Innovative Bites Ltd v Revenue & Customs (VALUE ADDED TAX - zero rating - food ) [2022] UKFTT 352 (TC) (21 September 2022)
  • JAGVINDER TAKHAR (t/a GOLDEN FRY) v Revenue & Customs (VAT - penalty - retrospective deregistration - no) [2022] UKFTT 336 (TC) (13 September 2022)
  • Jays v Revenue And Customs (INCOME TAX - whether declared but withheld and unpaid dividends represent taxable income - no) [2022] UKFTT 420 (TC) (22 September 2022)
  • Kilo Ltd v Revenue & Customs (Anti-Dumping Duty - imports of citric acid) [2022] UKFTT 351 (TC) (29 September 2022)
  • Kondrat-Wilk v The Commissioner for His Majesty's Revenue and Customs [2022] UKFTT 342 (TC) (14 September 2022)
  • Laleye v Revenue And Customs (Customs civil evasion penalty - excise evasion penalty - whether penalties should be reduced) [2022] UKFTT 346 (TC) (09 September 2022)
  • LUCKY TECHNOLOGY LIMITED v Revenue & Customs (VAT : Face-value vouchers) [2022] UKFTT 366 (TC) (22 September 2022)
  • Majid And Miah Properties v Revenue And Customs (VAT - whether supplies made pursuant to lease assessable - in part - whether input tax recoverable - in part) [2022] UKFTT 327 (TC) (7 September 2022)
  • McCabe v The Commissioner for His Majesty's Revenue and Customs (INCOME TAX - residence - whether Appellant had ceased to be resident in the UK - application of UK-Belgium DTC) [2022] UKFTT 356 (TC) (30 September 2022)
  • McFarland v Revenue & Customs (PROCEDURE - application for reinstatement brought out of time) [2022] UKFTT 355 (TC) (23 September 2022)
  • Mlekanov v Revenue And Customs (Customs & Excise Duty: strike out of appeal against assessment as no claim had been made) [2022] UKFTT 357 (TC) (30 September 2022)
  • MOORE (t/a MOORE FARMS) v Revenue & Customs (PROCEDURE - application for permission to make a late appeal) [2022] UKFTT 411 (TC) (07 September 2022)
  • RD UTILITIES LIMITED v Revenue & Customs (PROCEDURE : Disclosure - whether Tribunal should exercise discretion to order disclosure) [2022] UKFTT 347 (TC) (26 September 2022)
  • SUMANGKALY SIVA v Revenue & Customs (Income tax - strike out - appealable decision - PAYE full payment submissions made by appellant and not amended) [2022] UKFTT 344 (TC) (20 September 2022)
  • T. PA Accountancy Services Ltd v Revenue And Customs (Corporation tax - late filing penalty - whether reasonable excuse) [2022] UKFTT 345 (TC) (09 September 2022)
  • Watt v Revenue And Customs (Income tax - late filing penalty - whether reasonable excuse) [2022] UKFTT 329 (TC) (9 September 2022)
  • Wilby v Revenue And Customs (Income Tax - discovery assessment - stamp duty land tax) [2022] UKFTT 348 (TC) (08 September 2022)
  • Yummy Yummy Takeaway Ltd v Revenue And Customs (CORPORTAITON TAX - discovery assessment, VALUE ADDED TAX - best judgment assessment - in each case whether suppressed cash sales - yes) [2022] UKFTT 326 (TC) (5 September 2022)

October

  • Aizio Associates Ltd & Ors v Revenue and Customs (PROCEDURE - Application for disclosure of seven items - whether relevant to the matters in dispute) [2022] UKFTT 414 (TC) (13 October 2022)
  • Averdieck & Anor v Revenue And Customs (STAMP DUTY LAND TAX - residential and non-residential rates of tax - were the grounds mixed use because of a public right of way - no) [2022] UKFTT 374 (TC) (17 October 2022)
  • BARRY DAVIES (1)RUPINDER MAHIL (2)DAVIES MAHIL PARTNERSHIP (3) v Revenue & Customs (INFORMATION NOTICE AND APPLICATION FOR A CLOSURE NOTICE - whether information "reasonably required") [2022] UKFTT 369 (TC) (10 October 2022)
  • Betindex Ltd v Revenue And Customs (Appeal allocated as a Complex case - late request for the proceedings to be excluded from potential liability for costs) [2022] UKFTT 372 (TC) (12 October 2022)
  • Binfield v Revenue & Customs (VAT - preliminary hearing on whether LLP opted to tax - yes) [2022] UKFTT 364 (TC) (06 October 2022)
  • Bouncylagoon Ltd & Ors (The Vat Umbrella Appeals) v Revenue & Customs (Procedure - application by journalist for copies of skeleton arguments and hearing bundle for case management hearing to choose lead appeals) [2022] UKFTT 361 (TC) (04 October 2022)
  • C4C INVESTMENTS LIMITED v Revenue & Customs (PROCEDURE - Application by the Appellant to clarify and amend its grounds of appeal) [2022] UKFTT 367 (TC) (11 October 2022)
  • CASA DI VINI LTD v Revenue & Customs (EXCISE DUTY AND PENALTY - inward diversion fraud) [2022] UKFTT 398 (TC) (21 October 2022)
  • GAP GROUP LIMITED v Revenue & Customs (PROCEDURE : application to sist - refused) [2022] UKFTT 397 (TC) (28 October 2022)
  • IRENE CLARISCIA GILL v Revenue & Customs (Application to strike out appeals against self assessment tax returns) [2022] UKFTT 368 (TC) (05 October 2022)
  • MARIUSZ SODA v Revenue & Customs (EXCISE DUTY - assessments for duty and a penalty for importing cigarettes through Luton Airport) [2022] UKFTT 396 (TC) (25 October 2022)
  • Mypay Ltd v Revenue And Customs (CASE MANAGEMENT - application to set aside an earlier direction) [2022] UKFTT 371 (TC) (11 October 2022)
  • Newpier Charity Ltd v Revenue And Customs (CORPORATION TAX - application for closure notice - whether reasonable grounds to maintain the enquiry exis) [2022] UKFTT 373 (TC) (12 October 2022)
  • PATEL v Revenue & Customs (Penalties for civil evasion of excise duty and customs duty) [2022] UKFTT 399 (TC) (24 October 2022)
  • Sintra Global Inc v Revenue & Customs (VAT - Excise Duties - Penalties - 'controlling mind') [2022] UKFTT 365 (TC) (05 October 2022)
  • White Feather Commercial Cleaning Ltd v Revenue and Customs (Statutory Sick Pay - disputed GP report - reference to Medical Services) [2022] UKFTT 358 (TC) (03 October 2022)

November

  • Akinbami v Revenue And Customs (Late appeal - late filing and payment penalties - Martland) [2022] UKFTT 426 (TC) (09 November 2022)
  • Apollinaire Ltd & Anor v Revenue And Customs (VAT - TOGC or not - yes) [2022] UKFTT 432 (TC) (21 November 2022)
  • ASHTONS LEGAL (A PARTNERSHIP) v Revenue & Customs (VAT - to whom was the supply of the leases made? - contractual leases or commercial and economic reality) [2022] UKFTT 422 (TC) (15 November 2022)
  • Barrett v The Commissioner for His Majesty's Revenue and Customs (Income Tax - late appeal - Martland applied - whether Appellant should be permitted to notify late appeal) [2022] UKFTT 423 (TC) (21 November 2022)
  • CHARLENE HUGHES v Revenue & Customs (EXCISE DUTY - Appeal against assessment in respect of duty unpaid cigarettes) [2022] UKFTT 400 (TC) (03 November 2022)
  • CLIVE KINGDON, TERRY STEAD & ANNE KINGDON v Revenue & Customs (INCOME TAX - appellants trading as a partnership and through a company - date of transfer of business) [2022] UKFTT 407 (TC) (07 November 2022)
  • DAVID OAKES v Revenue & Customs (COSTS - appellant's application for unreasonable costs - application dismissed) [2022] UKFTT 428 (TC) (24 November 2022)
  • DAVID OAKES v Revenue & Customs (INCOME TAX AND VAT - application to bring late appeals - whether notices sent or received - reliance on agent) [2022] UKFTT 413 (TC) (10 November 2022)
  • ELIZABETH GREEN v Revenue & Customs (LATE APPEAL - Martland and Katib considered - length of delay serious and significant) [2022] UKFTT 405 (TC) (04 November 2022)
  • Fulfillment Logisitics UK Ltd v Revenue and Customs [2023] UKFTT 131 (TC) (23 November 2022)
  • FUTCHER v Revenue & Customs (Penalty for failure to deliver income tax return on time) [2022] UKFTT 401 (TC) (03 November 2022)
  • GEK SIU NG v Revenue & Customs (National Insurance contributions - voluntary class 3 contributions - extension of time to pay) [2022] UKFTT 441 (TC) (28 November 2022)
  • Gould v Revenue And Customs Gould v Revenue And Customs (Interim dividend - payment to shareholders on different dates - whether later dividend due and payable when first dividend paid - no) [2022] UKFTT 431 (TC) (01 November 2022)
  • Huilan Ge v Director Of Border Revenue (Strike out application - jurisdiction of Tribunal) [2022] UKFTT 440 (TC) (29 November 2022)
  • Kattrak International Ltd v Revenue And Customs (VAT - default surcharge - whether reasonable excuse) [2022] UKFTT 427 (TC) (10 November 2022)
  • MATEUSZ ZIOMEK v Revenue & Customs (EXCISE DUTY-Restoration-Seizure of vehicle on entry to UK-Appeal against decision to restore vehicle for a fee-Whether decision reasonable and proportionate on the facts-Yes- Appeal dismissed) [2022] UKFTT 444 (TC) (30 November 2022)
  • MR PATRICK DOWDS v Revenue & Customs (INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS AND VALUE ADDED TAX) [2022] UKFTT 402 (TC) (03 November 2022)
  • MRS A v Revenue & Customs (INCOME TAX - whether payment for a restrictive undertaking in connection with the individual's current, future or past employment - yes) [2022] UKFTT 421 (TC) (14 November 2022)
  • Neoterick UK Ltd v Revenue And Customs (VAT assessment - whether made to the best of HMRC's judgment - yes) [2022] UKFTT 442 (TC) (30 November 2022)
  • THYSSENKRUPP MATERIALS (UK) LIMITED v Revenue & Customs (CUSTOMS DUTY - inward processing relief - requirements of a bill of discharge) [2022] UKFTT 443 (TC) (30 November 2022)
  • TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips) [2022] UKFTT 408 (TC) (07 November 2022)
  • Wincanton Holdings Ltd v Revenue And Customs (COSTS) [2022] UKFTT 446 (TC) (29 November 2022)
  • Withers v Revenue And Customs (Stamp Duty Land Tax - purchase of house and land - whether the house and land were wholly residential property - no) [2022] UKFTT 433 (TC) (25 November 2022)
  • YORK BURTON LANE CLUB AND INSTITUTE LIMITED & Ors v Revenue & Customs (application for permission to appeal out of time - appeals extremely (in excess of 8 years) late) [2022] UKFTT 406 (TC) (07 November 2022)

December

  • CHRISOVALANDIS GEORGIOU (1) NINOS KOUMETTOU (LIQUIDATOR) OF GEORGIOU & CO LTD (2) v Revenue & Customs (VAT-CORPORATION TAX-"best judgement" assessments-penalties-whether "deliberate" behaviour-whether reductions appropriate) [2022] UKFTT 455 (TC) (05 December 2022)
  • DARK BLUE UMBRELLA LIMITED v Revenue & Customs (DOTAS - application for Order that certain arrangements are notifiable or, alternatively, that they are to be treated as notifiable) [2022] UKFTT 453 (TC) (05 December 2022)
  • DOUGLAS LAMBOURNE v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 466 (TC) (08 December 2022)
  • EPAMINONDAS EMBIRICOS v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 464 (TC) (07 December 2022)
  • Harris v Revenue and Customs (COSTS - complex track application for idemnity costs on the basis of unreasonable behaviour - application in response to strike out for failure to meet terms of rule 10(3)(b) (schedule of costs)) [2022] UKFTT 447 (TC) (02 December 2022)
  • JAMES ANDERSON and PRICEWATERHOUSECOOPERS v Revenue & Customs (Procedure - Preliminary hearing to determine whether Tribunal has power to admit a late referral, whether the referral was made late and whether referral invalid as being in substance about the amount (before sharing) of partnership's profits or losses) [2022] UKFTT 457 (TC) (06 December 2022)
  • JAMES STUART BAILLIE v Revenue & Customs (PAYE - whether tax deducted and paid by company - claim to offset PAYE against partnership scheme losses) [2022] UKFTT 456 (TC) (05 December 2022)
  • JEFFREY JOHN ASHFIELD v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 465 (TC) (08 December 2022)
  • London Drying Ltd v Revenue and Customs [2023] UKFTT 9 (TC) (14 December 2022)
  • MATTHEW EVANS v Revenue & Customs (Application to strike out - Tribunal Procedure - First-tier Tribunal) [2022] UKFTT 458 (TC) (06 December 2022)
  • MPTL LIMITED v Revenue & Customs (PERMISSION TO MAKE A LATE APPEAL - application of three stage test in Denton) [2022] UKFTT 472 (TC) (12 December 2022)
  • OPUS LABOUR SERVICES & Anor v Revenue & Customs (PROCEDURE - late application to opt out of the costs regime in complex category appeals) [2022] UKFTT 470 (TC) (09 December 2022)
  • PHILIP GUTMANOVICH RAVICHER v Revenue & Customs (INCOME TAX - application to postpone tax - whether "reasonable grounds" for believing there is an overcharge to tax - no - application refused) [2022] UKFTT 454 (TC) (05 December 2022)
  • PYE MOTORS LTD v Revenue & Customs (VALUE ADDED TAX - motor dealer - overpayment of output tax on demonstrator bonuses) [2022] UKFTT 471 (TC) (12 December 2022)
  • S & B DISTRIBUTION LIMITED v Revenue & Customs (EXCISE DUTY - confiscation of wine - restoration refused) [2022] UKFTT 448 (TC) (02 December 2022)
  • Shivsagar Enterprises Ltd v Revenue and Customs [2022] UKFTT 22 (TC) (09 December 2022)
  • Veho Ltd v The Director of Border Revenue (Excise duty - restoration - application for extension of time to request review) [2022] UKFTT 473 (TC) (13 December 2022)


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