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First-tier Tribunal (Tax)

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2024 First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> 2024 First-tier Tribunal (Tax)
URL: https://www.bailii.org/uk/cases/UKFTT/TC/

2024 First-tier Tribunal (Tax)

March 2023

  • EZY SOLUTIONS LTD & Anor v Revenue & Customs (PROCEDURE - MUCs - significant volume of evidence - application by HMRC for a direction to use sampling method - whether evidence served on Appellants should be limited) [2024] UKFTT 299 (TC) (09 March 2023)

August 2023

  • Hobbs Close Ltd v Revenue and Customs & Anor (COSTS - third-party costs order - individual sole director/shareholder of appellant involved in MTIC fraud) [2023] UKFTT 696 (TC) (04 August 2023)
  • Shahid v Revenue and Customs (INCOME TAX - penalties for failing to notify liability to the HICBC - appellant husband ignorant of the law) [2023] UKFTT 716 (TC) (18 August 2023)

November 2023

  • Atholl House Productions Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - intermediaries legislation - personal service company) [2024] UKFTT 37 (TC) (29 November 2023)

December 2023

  • Aesthetic-Doctor.com Ltd v Revenue & Customs (VALUE ADDED TAX - Exemptions - Health and welfare - aesthetic medicine - cosmetic clinic services) [2024] UKFTT 48 (TC) (12 December 2023)
  • Bandstream Media and Corporate Communications Ltd v Revenue And Customs (INCOME TAX - Coronavirus Job Retention Scheme) [2024] UKFTT 11 (TC) (22 December 2023)
  • Bandstream Media And Corporate Communications Ltd v Revenue & Customs (INCOME TAX - Coronavirus Job Retention Scheme - director's remuneration) [2024] UKFTT 49 (TC) (22 December 2023)
  • CF Booth Ltd v Revenue and Customs (VAT - deliberate inaccuracies - ) [2024] UKFTT 347 (TC) (19 December 2023)
  • Harwood v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 46 (TC) (08 December 2023)
  • NEWALL v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 47 (TC) (11 December 2023)
  • PD & MJ Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - intermediaries legislation - personal service company) [2024] UKFTT 38 (TC) (11 December 2023)
  • Pracyva Ltd v Revenue And Customs (VAT - Default Surcharge - Whether agreement by HMRC to TTP required before payment of VAT due) [2024] UKFTT 32 (TC) (18 December 2023)
  • Star-images Enterprises Ltd v Revenue & Customs (Customs Duty - classification - dolls representing only human beings - toys representing animals or non-human creatures - other toys put up in sets - statuettes (of plastic) - appeal allowed in part) [2024] UKFTT 50 (TC) (22 December 2023)
  • Tomas v Revenue And Customs (Income tax - higher income child benefit charge - permission to make a late appeal) [2024] UKFTT 15 (TC) (22 December 2023)
  • Wills v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties) [2024] UKFTT 12 (TC) (20 December 2023)

January

  • 39 Fitzjons Avenue Ltd v Revenue And Customs (STAMP DUTY LAND TAX-whether property "mixed use" - railway tunnel ventilation shaft and steel fence on the land-rights of way) [2024] UKFTT 28 (TC) (4 January 2024)
  • 99P Recycling Ltd v Revenue And Customs (PROCEDURE - application for reinstatement of appeal) [2024] UKFTT 13 (TC) (4 January 2024)
  • ALPHA REPUBLIC LtD v Revenue & Customs (COSTS - whether Appellant acted unreasonably in bringing or conducting proceedings) [2024] UKFTT 68 (TC) (17 January 2024)
  • THE APP ACCOUNTING GROUP LTD v Revenue & Customs (PROCEDURE - application to be joined as a party - appeals against tax liabilities) [2024] UKFTT 100 (TC) (25 January 2024)
  • BARON v Revenue & Customs (HICBC - discovery assessments - penalties for failure to notify - carelessness - reasonable excuse) [2024] UKFTT 102 (TC) (26 January 2024)
  • BHARGAVA v Revenue & Customs (COSTS - complex case - HMRC withdrew ground of challenge - Appellant's costs application made over a month late) [2024] UKFTT 66 (TC) (03 January 2024)
  • The Boston Consulting Group UK LLP & Ors v Revenue And Customs (LLP interests - payments made on their disposal taxed as income or capital) [2024] UKFTT 84 (TC) (23 January 2024)
  • BYRNE & Anor (t/a EVA) v Revenue & Customs (VAT - Appeal against best of judgment assessment) [2024] UKFTT 103 (TC) (26 January 2024)
  • CANADIAN SOLAR EMEA GmbH v Revenue & Customs (Anti-dumping, countervailing duty - solar cells - whether consigned from Taiwan or Vietnam) [2024] UKFTT 85 (TC) (22 January 2024)
  • CATTRELL v Revenue & Customs (INCOME TAX - gilt strips scheme) [2024] UKFTT 67 (TC) (16 January 2024)
  • Derek Shaw Racing Ltd v Revenue And Customs (VAT - Deferred VAT due to COVID-19) [2024] UKFTT 83 (TC) (16 January 2024)
  • ESSEX TRADING LTD v Revenue & Customs (COSTS - whether HMRC acted unreasonably in opposing Appellant's application for specific disclosure) [2024] UKFTT 69 (TC) (17 January 2024)
  • GODLIMAN v Revenue & Customs (INCOME TAX - self-assessment tax return - late filing penalties) [2024] UKFTT 81 (TC) (16 January 2024)
  • H Tideswell & Sons Ltd v Revenue & Customs (EXCISE DUTY - appellant holding excise goods outside a duty suspension arrangement where duty unpaid) [2024] UKFTT 54 (TC) (16 January 2024)
  • Hunt & Ors v Revenue And Customs (HMRC application for stay behind another appeal) [2024] UKFTT 78 (TC) (22 January 2024)
  • Judd v Revenue & Customs (penalties for inaccuracies in VAT returns - personal liability) [2024] UKFTT 51 (TC) (03 January 2024)
  • Keighley & Anor v Commissioners for His Majesty's Revenue and Customs (INCOME TAX CORPORATION TAX and NICs) [2024] UKFTT 30 (TC) (08 January 2024)
  • Mahmood v Revenue And Customs (CAPITAL GAINS TAX - whether transaction rescinded on the basis of common mistake so that no disposal had taken place - validity of closure notice) [2024] UKFTT 114 (TC) (25 January 2024)
  • Marion Trading Ltd v Revenue & Customs (RESTORATION OF SEIZED GOODS - Refusal to restore seized goods - whether Border Force failed to take into account relevant considerations) [2024] UKFTT 55 (TC) (16 January 2024)
  • METATRON D.O.O. v Revenue & Customs (PROCEDURE - strike out application - whether there is a right of appeal against a refusal of an overseas refund) [2024] UKFTT 115 (TC) (25 January 2024)
  • MINSTRELL RECRUITMENT LTD & Ors v Revenue & Customs (VAT - Denial of entitlement to deduct input tax claimed on the purchase of labour) [2024] UKFTT 82 (TC) (19 January 2024)
  • New Claire Wine Ltd v Revenue And Customs (VAT and CORPORATION TAX - admissibility of documents derived from a server as evidence) [2024] UKFTT 14 (TC) (4 January 2024)
  • NEWFIELD v Revenue & Customs (CAPITAL GAINS TAX - disposal of a property which had been beneficially owned by the Appellant's trustee in bankruptcy for some part of the period between the Appellant's initial acquisition and completion of the disposal of the property) [2024] UKFTT 116 (TC) (26 January 2024)
  • Onwufuju v Revenue & Customs (VAT - company assessments - company penalty for deliberate behaviour) [2024] UKFTT 52 (TC) (03 January 2024)
  • PATEL v Revenue & Customs (USTOMS AND EXCISE DUTY PENALTIES - importation of cigarettes and tobacco - penalties imposed for conduct involving dishonesty - appeal dismissed) [2024] UKFTT 80 (TC) (04 January 2024)
  • Patwary v Revenue & Customs (Principal private residence relief - whether the Appellant was living at the property) [2024] UKFTT 53 (TC) (16 January 2024)
  • Ray v Revenue And Customs (application to make late appeal against APN penalties - Martland applied - application refused) [2024] UKFTT 141 (TC) (25 January 2024)
  • SMITH v Revenue & Customs (LATE APPEAL - STAMP DUTY LAND TAX - Appellant had claimed multiple dwellings relief from SDLT) [2024] UKFTT 101 (TC) (26 January 2024)
  • THREE SHIRES TRAILERS LTD v Revenue & Customs (VAT - conversion of commercial vehicle to "car"-whether qualifying or non-qualifying car-self-supply-charge to output tax) [2024] UKFTT 79 (TC) (17 January 2024)
  • Trustees of the Peter Buckley Settlement v Revenue And Customs (Entrepreneur's Relief (now business asset disposal relief) - single share held by first-named trustee of settlement who was also a director and life tenant) [2024] UKFTT 29 (TC) (4 January 2024)
  • Walkers Snack Foods Ltd v Commissioners for His Majesty's Revenue and Customs (VAT - snack foods - whether standard rated by Note 5, Group 1, Part II Schedule 8 VATA 1994 - whether products made from the potato or potato starch) [2024] UKFTT 31 (TC) (10 January 2024)

February

  • 4SITE SERVICES LONDON LIMITED & Ors v Revenue & Customs (PROCEDURE : application to bar HMRC or further and better particulars) [2024] UKFTT 143 (TC) (15 February 2024)
  • ASPIRE IN THE COMMUNITY SERVICES LIMITED v Revenue & Customs (PROCEDURE - application for disclosure - Pre-registration VAT) [2024] UKFTT 176 (TC) (27 February 2024)
  • BAKER v Revenue & Customs (INCOME TAX - Follower Notice - Penalty) [2024] UKFTT 126 (TC) (06 February 2024)
  • Bonsu & Anor v Revenue and Customs (STAMP DUTY LAND TAX - acquisition of a lease - easement over a communal garden acquired as a right within the lease) [2024] UKFTT 158 (TC) (26 February 2024)
  • Bowman v Revenue and Customs [2024] UKFTT 162 (TC) (26 February 2024)
  • BURCHETT v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties) [2024] UKFTT 121 (TC) (02 February 2024)
  • Cafe Jinnah LLP v Revenue and Customs (INCOME TAX - Eat Out to Help Out Scheme) [2024] UKFTT 159 (TC) (26 February 2024)
  • CHEON FAT LIMITED v Revenue & Customs (CORPORATION TAX - discovery assessments and closure notice for suppressed cash sales) [2024] UKFTT 180 (TC) (29 February 2024)
  • DAVIDSON v Revenue & Customs (PROCEDURE - application for strike out - no jurisdiction to consider complaints) [2024] UKFTT 177 (TC) (28 February 2024)
  • DUELFUEL NUTRITION LTD v Revenue & Customs (Sports nutrition products) [2024] UKFTT 104 (TC) (02 February 2024)
  • Ellis v Revenue and Customs (Self-employment income support scheme - claim made incorrectly - assessment for income tax) [2024] UKFTT 161 (TC) (26 February 2024)
  • Farsi v Commissioners for His Majesty's Revenue and Customs (Customs civil evasion penalty - excise civil evasion penalty - whether or not the Appellant acted dishonestly) [2024] UKFTT 135 (TC) (16 February 2024)
  • Georgiou v Revenue And Customs (CUSTOMS DUTY AND IMPORT VAT - Transfer of Residence relief) [2024] UKFTT 152 (TC) (20 February 2024)
  • GRIMMER v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties - whether discovery assessments valid and in time) [2024] UKFTT 119 (TC) (02 February 2024)
  • GUERLAIN-DESAI v Revenue & Customs (PROCEDURE - Relief from sanctions - Application for an extension of time to file Statement of Case by HMRC - Martland applied) [2024] UKFTT 117 (TC) (07 February 2024)
  • Hague v Revenue And Customs (INCOME TAX & CAPITAL GAINS TAX - meaning of 'discover') [2024] UKFTT 139 (TC) (19 February 2024)
  • Hanlon v Revenue & Customs (VAT : civil evasion penalty - attribution to director of company) [2024] UKFTT 175 (TC) (27 February 2024)
  • H & H Contract Scaffolding Ltd v (Corporation Tax - R&D Relief - Careless Inaccuracy) Revenue And Customs [2024] UKFTT 151 (TC) (16 February 2024)
  • HOLLAND v Revenue & Customs (PROCEDURE : Other) [2024] UKFTT 123 (TC) (06 February 2024)
  • H RIPLEY & CO LTD v Revenue & Customs (PROCEDURE : Other) [2024] UKFTT 125 (TC) (07 February 2024)
  • IPS PROGRESSION LIMITED v Revenue & Customs (DISCLOSURE OF TAX AVOIDANCE SCHEMES (DOTAS) [2024] UKFTT 136 (TC) (12 February 2024)
  • Kent Couriers Ltd v Revenue And Customs (EXCISE DUTY AND WRONGDOING PENALTY - whether the Appellant was "holding" alcohol at the excise duty point) [2024] UKFTT 145 (TC) (20 February 2024)
  • LAURENCE SUPPLY CO (LEATHER GOODS) LTD v Revenue & Customs (CUSTOMS DUTY - tariff classification - quantum of the C18 - handbags and purses) [2024] UKFTT 124 (TC) (06 February 2024)
  • L & L Europe Ltd v Revenue and Customs (REMOTE GAMING DUTY - whether "cashback" payments meet) [2024] UKFTT 144 (TC) (13 February 2024)
  • Monmore Properties Ltd v Revenue And Customs (PRELIMINARY ISSUES - whether global assessment) [2024] UKFTT 137 (TC) (12 February 2024)
  • NBC (ADMINISTRATION SERVICES) LTD v Revenue & Customs (PENSION SCHEMES - conditions and procedure for deregistration) [2024] UKFTT 120 (TC) (02 February 2024)
  • NIASSE v Revenue & Customs (INCOME TAX - employment income - payments of agency fees made on behalf of professional footballer to agent) [2024] UKFTT 179 (TC) (28 February 2024)
  • Passion Incorporated Ltd v Revenue And Customs (VAT - whether input tax disallowance) [2024] UKFTT 122 (TC) (5 February 2024)
  • Recep Acar v Revenue & Customs (Application for permission to bring late appeal) [2024] UKFTT 182 (TC) (26 February 2024)
  • REVIVE CORPORATION LTD v Revenue & Customs (VAT - missing trader fraud) [2024] UKFTT 127 (TC) (06 February 2024)
  • Salamat v Revenue And Customs (Customs Civil Evasion Penalty - Dishonesty) [2024] UKFTT 150 (TC) (20 February 2024)
  • SC BUSINESS GATEWAY LTD v Revenue & Customs (HARDSHIP - Whether the Appellant would suffer hardship if required to pay or deposit the amount of the assessment prior to a substantive hearing) [2024] UKFTT 140 (TC) (13 February 2024)
  • Stolkin & Ors v Revenue and Customs [2024] UKFTT 160 (TC) (26 February 2024)
  • Thompson v Revenue And Customs (INCOME TAX - appeal against a penalty for deliberate or in the alternative careless inaccuracies in a tax return) [2024] UKFTT 138 (TC) (12 February 2024)
  • WARDROP v Revenue & Customs (PROCEDURE - late appeal - Martland considered - length of delay) [2024] UKFTT 178 (TC) (28 February 2024)
  • WARD v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 142 (TC) (12 February 2024)

March

  • 9 Up Consultant Ltd v Revenue and Customs (VAT - Input tax - taxpayer claimed refund of input VAT - whether sufficient records to verify claim for repayment) [2024] UKFTT 365 (TC) (04 March 2024)
  • ABIGAIL TAN v Revenue & Customs (Income Tax - Negligible value claim) [2024] UKFTT 238 (TC) (20 March 2024)
  • Aemtrie Ltd & Ors v Revenue and Customs (CORONAVIRUS JOB RETENTION SCHEME - whether employees were fixed or variable rate employees) [2024] UKFTT 247 (TC) (22 March 2024)
  • AFTAB AHMED v Revenue & Customs (PROCEDURE : Application for costs by successful appellant - Whether Respondents acted unreasonably in defending proceedings) [2024] UKFTT 236 (TC) (20 March 2024)
  • AHMED v Revenue & Customs (Excise duty - seizure and condemnation of vehicle) [2024] UKFTT 215 (TC) (11 March 2024)
  • Barclays Bank PLC v Revenue and Customs (Loan relationships - RCIs and warrants issued by subsidiary and parent companies in the context of the 2008 financial crisis) [2024] UKFTT 246 (TC) (21 March 2024)
  • BETINDEX LTD v Revenue & Customs (GENERAL BETTING DUTY - whether HMRC have power to amend quarterly accounting periods retrospectively) [2024] UKFTT 222 (TC) (13 March 2024)
  • Brown v Revenue and Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2024] UKFTT 245 (TC) (20 March 2024)
  • Bunting v Revenue And Customs (CAPITAL GAINS TAX - entitlement to loss relief) [2024] UKFTT 275 (TC) (27 March 2024)
  • Colchester Institute Corporation (No 2) v Revenue and Customs (VAT - Further Education Colleges) [2024] UKFTT 191 (TC) (04 March 2024)
  • DAVID HENRY v Revenue & Customs (STRIKE OUT - repeated non-compliance by appellant's accountant caused earlier appeal to be struck out) [2024] UKFTT 237 (TC) (20 March 2024)
  • Delaney v Revenue and Customs (CAPITAL GAINS TAX - claim to entrepreneurs' relief for goodwill on transfer from individual to close company) [2024] UKFTT 214 (TC) (11 March 2024)
  • Dreyfus v Revenue and Customs (Stamp Duty Land Tax - multiple dwellings relief) [2024] UKFTT 244 (TC) (21 March 2024)
  • Edwards v Revenue And Customs (PROCEDURE - marketed avoidance scheme - late appeal to Tribunal against closure notice without grounds of appeal) [2024] UKFTT 279 (TC) (27 March 2024)
  • Elphysic Ltd & Ors v Revenue And Customs (VAT / NIC - Mini-umbrella companies (MUCs)) [2024] UKFTT 291 (TC) (27 March 2024)
  • Erridge v Revenue And Customs (INCOME TAX - High Income Child Benefit Charge - whether reasonable excuse) [2024] UKFTT 276 (TC) (27 March 2024)
  • Harjono & Anor v Revenue And Customs (TAMP DUTY LAND TAX - purchase of property comprising 3 acres of house garden and paddock - whether paddock of 1.5 acres contiguous with the house and garden comprised grounds) [2024] UKFTT 228 (TC) (18 March 2024)
  • HOULDSWORTH v Revenue & Customs (PROCEDURE - application to strike out - whether jurisdiction) [2024] UKFTT 224 (TC) (13 March 2024)
  • Investment and Securities Trust Ltd v Revenue And Customs (Annual tax on enveloped dwellings - higher rate of SDLT for high-value residential transaction) [2024] UKFTT 230 (TC) (18 March 2024)
  • Johngir & Anor v Revenue And Customs (VAT - penalty - personal liability notices) [2024] UKFTT 274 (TC) (27 March 2024)
  • Kajla v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 193 (TC) (07 March 2024)
  • Khazaal v Revenue And Customs (CUSTOMS AND EXCISE EVASION PENALTIES - was Appellant "dishonest") [2024] UKFTT 229 (TC) (18 March 2024)
  • Latif v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - penalties for failure to notify) [2024] UKFTT 277 (TC) (27 March 2024)
  • Lynx Forecourt Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - receipt by an employee of an interest in securities) [2024] UKFTT 278 (TC) (27 March 2024)
  • NEWSAND LTD v Revenue & Customs (PROCEDURE - application to strike out appellant's appeal on grounds that no reasonable prospect of success) [2024] UKFTT 221 (TC) (13 March 2024)
  • Nunn v Revenue and Customs (CAPITAL GAINS TAX - Private Residence Relief) [2024] UKFTT 298 (TC) (27 March 2024)
  • Oculus Ltd v Revenue And Customs (Scheme Reference Number - Maltese company - strike out application - European law not applicable) (Rev1) [2024] UKFTT 271 (TC) (27 March 2024)
  • Owens v Revenue and Customs (Income Tax - notices by Appellant to Self-Assessment - insufficient information) [2024] UKFTT 192 (TC) (06 March 2024)
  • Sims Group UK Ltd v Revenue and Customs (PERMISSION TO MAKE LATE APPEAL - decision notice issued by HMRC that Appellant not "fit and proper" person for purpose of simplified customs declaration process)[2024] UKFTT 194 (TC) (07 March 2024)
  • Wm Morrison Supermarkets PLC v Commissioners for His Majesty's Revenue and Customs (VAT - zero rating - whether Nakd and Organix bars are confectionary - meaning of confectionary - multi-factoral test including consideration of healthiness and comparison of ingredients in traditional confectionary) [2024] UKFTT 181 (TC) (04 March 2024)

April

  • ANTELOPE TRANSPORT LIMITED v Revenue & Customs (Excise Duty and Wrongdoing Penalty - cigarettes hidden) [2024] UKFTT 307 (TC) (08 April 2024)
  • ASSEMBLY GLOBAL NETWORKS LIMITED v Revenue & Customs (PRELIMINARY ISSUE - whether notice of enquiry served by the time limit) [2024] UKFTT 304 (TC) (03 April 2024)
  • Block-Aid Ltd v Revenue and Customs (VAT - input tax - assessments - whether sufficient evidence of supplies) [2024] UKFTT 339 (TC) (18 April 2024)
  • Cooke v Revenue And Customs (Entrpreneurs' relief - mistake) [2024] UKFTT 272 (TC) (03 April 2024)
  • Coopervision Lens Care Ltd v Revenue and Customs (APPLICATION FOR DISCLOSURE - whether proportionate - whether clear - application of overriding objective) [2024] UKFTT 351 (TC) (23 April 2024)
  • COUNTRYWIDE PARTNERS LTD (aka IPS COUNTRYWIDE LIMITED) v Revenue & Customs (DISCLOSURE OF TAX AVOIDANCE SCHEMES (DOTAS) - Whether a notice of proposed allocation of Scheme Reference Number by HMRC was issued to the Appellant) [2024] UKFTT 323 (TC) (11 April 2024)
  • Elbrook (Cash & Carry) Ltd v Revenue & Customs (VAT: denial of input tax on transactions connected with fraud) [2024] UKFTT 306 (TC) (09 April 2024)
  • FERGUSON-DAVIE & Anor v Revenue & Customs (Carried Interests - application of transitional provisions) [2024] UKFTT 321 (TC) (17 April 2024)
  • Flame Tree Publishing Ltd v Revenue and Customs (CORPORATION TAX - research and development credit - whether the tests in the BEIS Guidelines had been met) [2024] UKFTT 349 (TC) (25 April 2024)
  • FOULKES v Revenue & Customs (INCOME TAX - pension transfer) [2024] UKFTT 322 (TC) (10 April 2024)
  • Fount Construction Ltd v Revenue and Customs (VAT - requirement for invoice to contain a description) [2024] UKFTT 340 (TC) (18 April 2024)
  • The Good Pack Ltd v Revenue and Customs (VAT - default surcharge - reasonable excuse) [2024] UKFTT 338 (TC) (17 April 2024)
  • Graham (t/a Skin Science) (VAT - whether certain cosmetic skin treatments exempt) v Revenue and Customs [2024] UKFTT 352 (TC) (25 April 2024)
  • HAWTHORN PROPERTIES UNLIMITED v Revenue & Customs (late filing penalty - special reduction) [2024] UKFTT 305 (TC) (03 April 2024)
  • Holding & Anor v Revenue and Customs Stamp Duty Land Tax - residential property - whether all the land sold with a house formed part of the grounds) [2024] UKFTT 337 (TC) (19 April 2024)
  • Horizon Contracts Ltd & Ors v Revenue and Customs (Procedure - MUCs - significant volume of evidence) [2024] UKFTT 348 (TC) (19 April 2024)
  • JAMA ACADEMY LIMITED v Revenue & Customs (CORONAVIRUS JOB RETENTION SCHEME - Whether claims for payments under the CJRS were correctly calculated) [2024] UKFTT 302 (TC) (10 April 2024)
  • Krishnamohan & Anor v Revenue and Customs (CAPITAL GAINS TAX - closure notices) [2024] UKFTT 346 (TC) (25 April 2024)
  • LKV Ivica Ltd v Director of Border Revenue (RESTORATION - trailer adapted to conceal goods and seized as liable to forfeiture) [2024] UKFTT 341 (TC) (25 April 2024)
  • Lynch & Anor v Revenue and Customs (STAMP DUTY LAND TAX-Mixed Use-substantial house purchased) [2024] UKFTT 350 (TC) (26 April 2024)
  • Metropolitan International Schools Ltd v Revenue & Customs (Appeal against wasted costs award) [2024] UKFTT 320 (TC) (10 April 2024)
  • MICHAEL SAUNDERS v Revenue & Customs (INCOME TAX - award made to Appellant pursuant to long-term incentive plan) [2024] UKFTT 300 (TC) (02 April 2024)
  • MIHALAKIS MICHAEL AND DORA MICHAEL v Revenue & Customs (Stamp duty land tax - whether property acquired entirely "residential property") [2024] UKFTT 301 (TC) (02 April 2024)
  • Raveendran v Revenue And Customs (Constructive trust) [2024] UKFTT 273 (TC) (03 April 2024)
  • STANLEY AUGUSTINE HERRMANN v Revenue & Customs (INCOME TAX - whether income accrued whilst in prison taxable) [2024] UKFTT 303 (TC) (10 April 2024)

May

  • Aliaj v The Director Border Revenue (Customs & Excise - seizure of vehicle - restoration of vehicle) [2024] UKFTT 377 (TC) (09 May 2024)
  • Alimahomed v Revenue and Customs (INCOME TAX - Remittance Basis of taxation) [2024] UKFTT 432 (TC) (23 May 2024)
  • Benoit D'Angelin v Revenue and Customs (INCOME TAX - BUSINESS INVESTMENT RELIEF - Introduction by Appellant of £1.5m foreign income to UK) [2024] UKFTT 462 (TC) (30 May 2024)
  • Bezant v Revenue and Customs (INCOME TAX - late payment penalties) [2024] UKFTT 400 (TC) (08 May 2024)
  • Blocksure Ltd (in liquidation) & Anor v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - notice of requirement to give security for payment of PAYE and NICs) [2024] UKFTT 397 (TC) (16 May 2024)
  • Boden & Anor v Revenue and Customs (Discovery Assessments, whether discovery of loss of tax, whether assessments in time) [2024] UKFTT 457 (TC) (23 May 2024)
  • Bunting v Revenue and Customs (EXCISE DUTY - Appeal against notice of joint and several liability to pay assessment to excise duty) [2024] UKFTT 431 (TC) (23 May 2024)
  • Caton v Revenue and Customs (PROCEDURE - application to make late appeal against penalties imposing personal liability on the appellant for underpaid VAT and corporation tax due from a company) [2024] UKFTT 374 (TC) (09 May 2024)
  • Charles Kendall Freight Ltd v Revenue and Customs (VAT - CUSTOMS DUTY - PROCEDURE - withdrawn underlying decisions due to calculation error) [2024] UKFTT 492 (TC) (30 May 2024)
  • Colaingrove Ltd v Revenue and Customs (VAT - claim to additional interest) [2024] UKFTT 490 (TC) (29 May 2024)
  • Dennison v Revenue and Customs (INCOME TAX - notice of intention to enquire into a return) [2024] UKFTT 364 (TC) (02 May 2024)
  • Digital Buying Partners Ltd v Revenue and Customs (Coronavirus Job Retention Scheme (CJRS) - appeal against assessment) [2024] UKFTT 399 (TC) (09 May 2024)
  • Freedom Recycling Ltd v Revenue and Customs (EXCISE DUTY - goods held outside a duty suspension arrangement) [2024] UKFTT 369 (TC) (02 May 2024)
  • Generator Power Ltd v Revenue and Customs (Procedure - appeal against information notice) [2024] UKFTT 458 (TC) (24 May 2024)
  • Harte v Revenue and Customs (PENALTIES - classification of behaviours) [2024] UKFTT 493 (TC) (30 May 2024)
  • Ivanov v Revenue and Customs (EXCISE DUTY and PENALTY) [2024] UKFTT 433 (TC) (23 May 2024)
  • Kalay v Revenue and Customs (INCOME TAX - Enterprise Investment Scheme - disposal of shareholding) [2024] UKFTT 366 (TC) (01 May 2024)
  • L v Revenue and Customs (APPLICATION FOR ANONYMITY - test to be applied - sever financial loss) [2024] UKFTT 401 (TC) (17 May 2024)
  • Majid v Revenue and Customs (PENALTY - failure to notify - whether conditions for valid penalty were evidenced) [2024] UKFTT 491 (TC) (25 May 2024)
  • Mayfair Avenue Ltd v Revenue and Customs (Stamp duty land tax - higher threshold interest) [2024] UKFTT 430 (TC) (23 May 2024)
  • Murphy v Revenue and Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of cigarettes) [2024] UKFTT 459 (TC) (30 May 2024)
  • MWL International Ltd & Anor v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - definition of pool cars) [2024] UKFTT 402 (TC) (16 May 2024)
  • Osmond & Anor v Revenue and Customs (INCOME TAX - transactions in securities (TIS) - share buyback) [2024] UKFTT 378 (TC) (08 May 2024)
  • Osmond & Anor v Revenue and Customs (PROCEDURE - application for third party disclosure - legitimate interest of appellants in another appeal) [2024] UKFTT 413 (TC) (20 May 2024)
  • Osmond & Anor v Revenue and Customs (PROCEDURE - application for third party disclosure - legitimate interest of both clients and the wider tax community) [2024] UKFTT 414 (TC) (20 May 2024)
  • Panesar v Revenue and Customs (INCOME TAX - penalties for late filing - appeal late) [2024] UKFTT 412 (TC) (15 May 2024)
  • Plumpton v Revenue and Customs (Close company - participator - director's loan account - corporation tax reclaimed) [2024] UKFTT 367 (TC) (02 May 2024)
  • Powar v Revenue and Customs (Penalties - Personal Liability Notice - Company of which Appellant was sole director subject to VAT assessment on Kittel basis) [2024] UKFTT 415 (TC) (17 May 2024)
  • Rooke v Revenue and Customs (CAPITAL GAINS TAX - claim for overpayment relief - appropriate calculation of allowable costs) [2024] UKFTT 403 (TC) (09 May 2024)
  • Thompson v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge) [2024] UKFTT 375 (TC) (09 May 2024)
  • Trachtenberg v Revenue and Customs (INCOME TAX - accessing pension fund via indirect loans) [2024] UKFTT 376 (TC) (09 May 2024)
  • The Tyre Company (NI) Ltd & Anor v Revenue and Customs (Late appeals - VAT assessment - 17 months late - penalty assessment) [2024] UKFTT 461 (TC) (30 May 2024)
  • V-Com (Worldwide) Ltd v Revenue and Customs (PROCEDURE - application to strike out appeal - test to establish reasonable prospects of success) [2024] UKFTT 368 (TC) (01 May 2024)
  • Williams v Revenue and Customs (INCOME TAX AND CAPITAL GAINS TAX - Discovery assessments - 20 year time limit) [2024] UKFTT 411 (TC) (16 May 2024)
  • Witton v Revenue and Customs (PROCEDURE - application to bar HMRC) [2024] UKFTT 489 (TC) (22 May 2024)
  • Woods v Revenue and Customs (HICBC - whether assessments "protected") [2024] UKFTT 595 (TC) (23 May 2024)
  • Yip v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS) [2024] UKFTT 434 (TC) (23 May 2024)
  • YT Medical Ltd & Anor v Revenue and Customs (CORPORATION TAX AND INCOME TAX - assessments and penalties) [2024] UKFTT 496 (TC) (31 May 2024)

June

  • Armour Veterinary Group Ltd v Revenue and Customs (Corporation Tax - discovery assessments relating to amortisation relief for goodwill) [2024] UKFTT 539 (TC) (13 June 2024)
  • Cats North Sea Ltd v Revenue and Customs (CTA in calculating capital allowances - transfer of a hydrocarbon pipeline to wholly owned subsidiary) [2024] UKFTT 512 (TC) (06 June 2024)
  • Cox & Anor v Revenue and Customs (CAPITAL GAINS TAX - invalid claim for Business Asset Disposal Relief/Entrepreneurs Relief) [2024] UKFTT 510 (TC) (06 June 2024)
  • Good Choice 2016 Ltd & Anor v Revenue and Customs (VAT - suppression of purchases, inferred suppression of sales - presumption of continuity) [2024] UKFTT 544 (TC) (24 June 2024)
  • Guerlain-Desai v Revenue & Customs (Stamp Duty Land Tax-purchase of dwelling house and land - whether the dwelling house and land included land that was not garden and grounds of a building) [2024] UKFTT 515 (TC) (14 June 2024)
  • Hayat Estates Ltd v Revenue and Customs (CUSTOMS DUTY - relief claimed on Personal Protective Equipment) [2024] UKFTT 497 (TC) (06 June 2024)
  • Horsler v Revenue and Customs (INCOME TAX - information notice)[2024] UKFTT 561 (TC) (17 June 2024)
  • Hurst v Revenue and Customs (STAMP DUTY LAND TAX - whether residential or non-residential rates apply) [2024] UKFTT 540 (TC) (19 June 2024)
  • Jelly Vine Productions Ltd v Revenue and Customs (PROCEDURE - application for preliminary issues hearing) [2024] UKFTT 562 (TC) (19 June 2024)
  • Khalili-Motlagh (t/a Borge Restaurant) v Revenue and Customs (INCOME TAX - Coronavirus Job Retention Scheme) [2024] UKFTT 541 (TC) (19 June 2024)
  • Laker v Revenue And Customs (Pension - Fixed Protection 2012 - revoked by HMRC - meaning of year) [2024] UKFTT 568 (TC) (27 June 2024)
  • Lancer Scott Ltd v Revenue and Customs (VAT - when did HMRC have sufficient evidence to issue an assessment) [2024] UKFTT 545 (TC) (17 June 2024)
  • L Rowland & Company (Retail) Ltd v Revenue and Customs (PROCEDURE - application for additional witnesses) [2024] UKFTT 513 (TC) (06 June 2024)
  • Lunn & Anor v Revenue and Customs (INCOME TAX and CORPORATION TAX - Discovery Assessments) [2024] UKFTT 509 (TC) (06 June 2024)
  • Manzi v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - tax and penalty assessments) [2024] UKFTT 563 (TC) (24 June 2024)
  • Moore v Revenue and Customs (INCOME TAX - Follower Notice - penalty) [2024] UKFTT 518 (TC) (13 June 2024)
  • Morgan & Anor v Revenue And Customs (CAPITAL GAINS TAX - whether a disposal by constructive trust) [2024] UKFTT 565 (TC) (24 June 2024)
  • Murphy v Revenue and Customs (INCOME TAX - relief for losses on disposal of shares) [2024] UKFTT 537 (TC) (13 June 2024)
  • O'Donnell & Anor v Revenue and Customs (SDLT - Discovery Assessment) [2024] UKFTT 587 (TC) (26 June 2024)
  • Pipsquid Ltd v Revenue and Customs (Coronavirus Job Retention Scheme - clawback of payments) [2024] UKFTT 546 (TC) (19 June 2024)
  • Queenscourt Ltd v Revenue and Customs (VALUE ADDED TAX - whether dip pots supplied as part of a takeaway meal deal are a separate standard rated supply or whether they are part of a single supply) [2024] UKFTT 460 (TC) (03 June 2024)
  • Rai & Anor (t/a Bursha Foods) v Revenue and Customs (VAT - Appellant owns convenience store - VAT returns prepared by former accountant - HMRC obtained data from tills) [2024] UKFTT 511 (TC) (06 June 2024)
  • R & E Goonesena v Revenue and Customs (SDLT - Discovery Assessment) [2024] UKFTT 619 (TC) (25 June 2024)
  • Revenue And Customs v Elite Management Consultancy Ltd (STRIKE OUT - late service of authorities bundle) [2024] UKFTT 567 (TC) (26 June 2024)
  • Rodrigues v Revenue & Customs (PROCEDURE-appeal struck out following UNLESS Order) [2024] UKFTT 517 (TC) (13 June 2024)
  • Sangha v Revenue and Customs (INCOME TAX AND CAPITAL GAINS TAX - Taxpayer information notice) [2024] UKFTT 564 (TC) (27 June 2024)
  • Scrimshaw Wealth Management Ltd v Revenue and Customs (PROCEDURE - Appellant's applications for a stay in proceedings pending foreign arbitration decision and for permission to amend its grounds of appeal) [2024] UKFTT 637 (TC) (26 June 2024)
  • Transports Tresserras v Revenue and Customs (PROCEDURE - HMRC application to extend time for filing statement of case) [2024] UKFTT 538 (TC) (14 June 2024)
  • Trees v Revenue and Customs (VAT - penalties - director's liability notice) [2024] UKFTT 516 (TC) (06 June 2024)
  • Turner v Revenue and Customs (VAT - Company officer's liability penalty) [2024] UKFTT 495 (TC) (06 June 2024)
  • UK Care No 1 Ltd v Revenue and Customs (CORPORATION TAX - loan relationships - disallowance of imported losses) [2024] UKFTT 542 (TC) (13 June 2024)
  • Wardle v Revenue and Customs (Capital gains tax - Entrepreneurs' Relief (later titled Business Asset Disposal Relief)– whether commenced trading) [2024] UKFTT 543 (TC) (19 June 2024)
  • Wholesale Distribution Ltd v Revenue and Customs (VAT - FAST MOVING CONSUMER GOODS) [2024] UKFTT 514 (TC) (06 June 2024)
  • Wierzbicka v The Director of Border Revenue (ustoms & Excise - seizure of vehicle - restoration of vehicle) [2024] UKFTT 566 (TC) (27 June 2024)

July

  • Amir v Revenue and Customs (LATE APPEAL - application to make a late appeal against a post-clearance demand note) [2024] UKFTT 589 (TC) (04 July 2024)
  • Bevan v Revenue and Customs (INCOME TAX - property letting income received - failure to notify liability to income tax) [2024] UKFTT 586 (TC) (01 July 2024)
  • BJ Shere Khan Star City Ltd & Anor v Revenue and Customs (Suppression of profits - best judgment) [2024] UKFTT 639 (TC) (18 July 2024)
  • Bottled Science Ltd v Revenue and Customs (collagen drink product - whether "food of a kind used for human consumption") [2024] UKFTT 592 (TC) (04 July 2024)
  • CCLA Investment Management Ltd v Revenue and Customs (VAT - investment management services - exemption for supplies to special investment funds) [2024] UKFTT 636 (TC) (15 July 2024)
  • Cohen v Revenue and Customs (INCOME TAX - Late payment of tax) [2024] UKFTT 707 (TC) (26 July 2024)
  • Davies v Revenue and Customs (Income tax - application to make a late appeal) [2024] UKFTT 704 (TC) (25 July 2024)
  • Electric Mobility Euro Ltd & Anor v Revenue and Customs (CUSTOMS DUTIES - carriages for disabled persons) [2024] UKFTT 590 (TC) (03 July 2024)
  • Farmer v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - late filing penalties under Schedule 55 of the Finance Act 2009 for late filing of a self-assessment tax return) [2024] UKFTT 790 (TC) (2 July 2024)
  • Furlong Services Ltd v Revenue and Customs (INCOME TAX AND CAPITAL GAINS TAX - Taxpayer information notice) [2024] UKFTT 705 (TC) (25 July 2024)
  • Get Onbord Ltd (in liquidation) v Revenue and Customs (CORPORATION TAX - research and development credits) [2024] UKFTT 617 (TC) (09 July 2024)
  • Hana Services Ltd v Revenue and Customs (VAT - default surcharge) [2024] UKFTT 640 (TC) (16 July 2024)
  • Kenthouse Properties Ltd v Revenue and Customs (VAT - credit for input tax on acquisition of property) [2024] UKFTT 703 (TC) (25 July 2024)
  • Khan v Revenue and Customs (INCOME TAX - penalties-prompted or unprompted disclosure) [2024] UKFTT 615 (TC) (09 July 2024)
  • Laser Byte Ltd v Revenue and Customs (Coronavirus Job Retention Scheme - clawback of payments) [2024] UKFTT 616 (TC) (09 July 2024)
  • Lorenzo v Revenue and Customs (SELF EMPLOYED INCOME SUPPORT SCHEME - taxpayer accepted not entitled on claims for SEISS) [2024] UKFTT 588 (TC) (04 July 2024)
  • Lycamobile UK Ltd v Revenue and Customs (VAT - decision in principle in relation to whether value added tax was chargeable on the supply of a plan bundle) [2024] UKFTT 638 (TC) (18 July 2024)
  • Marks v Revenue and Customs (INHERITANCE TAX - whether the conditions fulfilled so that the charitable giving condition was met) [2024] UKFTT 706 (TC) (23 July 2024)
  • Millican v Revenue and Customs (CAPITAL GAINS TAX - whether the Appellant performed investment management services directly or indirectly) [2024] UKFTT 618 (TC) (05 July 2024)
  • The Oaks (Gatley) Ltd v Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - whether public law issues relevant to an appeal) [2024] UKFTT 594 (TC) (04 July 2024)
  • Paccar Financial Polska Spzoo v Director of Border Revenue (Excise Duty - Seizure of vehicle used to carry goods - Appeal) [2024] UKFTT 642 (TC) (18 July 2024)
  • Shonubi v Revenue and Customs (CUSTOMS & EXCISE - civil evasion penalty) [2024] UKFTT 641 (TC) (18 July 2024)
  • Smith v Revenue And Customs (PROCEDURE - application for reinstatement of appeal struck out for non-compliance with Directions) [2024] UKFTT 702 (TC) (23 July 2024)
  • Tills Plus Ltd v Revenue and Customs (CORPORATION TAX - R&D - whether expenditure incurred in relation to R&D as defined) [2024] UKFTT 614 (TC) (11 July 2024)
  • Treliving v Revenue and Customs (LATE APPEAL TO HMRC - whether reasonable excuse) [2024] UKFTT 591 (TC) (05 July 2024)
  • Zobortrans EU sro v The Home Office (PROCEDURE - evidence from abroad) [2024] UKFTT 593 (TC) (04 July 2024)

August

  • 1st Alternative Medical Staffing Ltd v Revenue and Customs (PROCEDURE - application for permission to introduce a new ground of appeal) [2024] UKFTT 788 (TC) (29 August 2024)
  • Ancient & Modern Jewellers Ltd & Anor v Revenue and Customs (VAT - PENALTIES - PERSONAL LIABILITY NOTICE) [2024] UKFTT 774 (TC) (20 August 2024)
  • Ariston Development Ltd v Revenue and Customs (VAT - application to bring a late appeal)[2024] UKFTT 783 (TC) (29 August 2024)
  • Ark Angel Ltd v Revenue and Customs (CORONAVIRUS JOB RETENTION SCHEME - meaning of "period of employment" and the time when "the period of furlough began") [2024] UKFTT 772 (TC) (22 August 2024)
  • Barclays Service Corporation & Anor v Revenue and Customs (VAT - Refusal by Respondents to admit First Appellant as member of VAT group of which Second Appellant is representative member) [2024] UKFTT 785 (TC) (29 August 2024)
  • Bilfinger Salamis UK Ltd v Commissioners for His Majesty's Revenue and Customs (National Insurance - Secondary Class 1 National Insurance Contributions - Host Employer - Personal Services - Made Available) [2024] UKFTT 736 (TC) (16 August 2024)
  • Equity Advisory Ltd & Anor v Revenue and Customs (PROCEDURE - Rule 14 - Application by a third party (a bank) that the decision in the substantive appeal should be redacted so as not to identify the third party, or certain other circumstances in which substantive appeal arose) [2024] UKFTT 784 (TC) (29 August 2024)
  • Go City Ltd v Revenue and Customs (VAT - vouchers - London Passes - assessments raised on basis that Appellant making standard rated supply of "sightseeing packages" ) [2024] UKFTT 745 (TC) (14 August 2024)
  • Hackett & Anor v Revenue and Customs (Closure Notices - mis-selling of interest rate hedging products ('IRHP')) [2024] UKFTT 749 (TC) (15 August 2024)
  • Hampshire Hospitals NHS Foundation Trust v Revenue and Customs (Procedure - whether appeal made in respect of appealable matter) [2024] UKFTT 748 (TC) (13 August 2024)
  • Heaven Dry Cleaners Ltd v Revenue and Customs (LATE APPEAL - appeal in relation to discovery assessments of corporation tax, compulsory registration for VAT and assessments of VAT) [2024] UKFTT 781 (TC) (29 August 2024)
  • Jaafar v Revenue and Customs (CORONAVIRUS SUPPORT PAYMENTS - self-employed income support scheme) [2024] UKFTT 789 (TC) (22 August 2024)
  • Janet Bray Ltd v Revenue and Customs (PAYE - determination and penalty - employee benefit trust contributions made via service provider) [2024] UKFTT 787 (TC) (29 August 2024)
  • Jeneruhl Trading Ltd & Anor v Revenue and Customs (VAT - Debarring and case management) [2024] UKFTT 735 (TC) (07 August 2024)
  • Josoemag Services Ltd v Revenue and Customs (CORONAVIRUS JOB RETENTION SCHEME- Whether claims for payments under the CJRS were correctly calculated) [2024] UKFTT 744 (TC) (15 August 2024)
  • Kingdom Travel Services Ltd v Revenue and Customs (CORONAVIRUS SUPPORT - payments claimed in respect of increased salary) [2024] UKFTT 716 (TC) (01 August 2024)
  • Mark Glenn Ltd v Revenue and Customs (VAT - Output tax) [2024] UKFTT 715 (TC) (01 August 2024)
  • MPMH Construction Ltd v Revenue and Customs (VAT DEFAULT SURCHARGE) [2024] UKFTT 746 (TC) (15 August 2024)
  • Nexans Norway AS v Revenue and Customs (CUSTOMS DUTY - underwater composite cable) [2024] UKFTT 782 (TC) (28 August 2024)
  • Petmaster Ltd v Revenue and Customs (Third country Fulfilment House Due Diligence Scheme - seizure of goods) [2024] UKFTT 718 (TC) (01 August 2024)
  • Sewell v Revenue and Customs (VAT - DIY refund scheme) [2024] UKFTT 773 (TC) (22 August 2024)
  • Sprowston Food and Wine Ltd v Revenue and Customs (VAT - best judgment - Corporation Tax - loss of appeal rights) [2024] UKFTT 747 (TC) (15 August 2024)
  • TSS Fire Ltd & Anor v Revenue and Customs (CORPORATION TAX and INCOME TAX - section 455 assessments) [2024] UKFTT 717 (TC) (01 August 2024)
  • Winfield v Revenue and Customs (SDLT - claim for multiple dwelling relief - appeal allowed) [2024] UKFTT 734 (TC) (07 August 2024)

September

  • Andrew Quay Hull LLP v Revenue and Customs (DR - application to enforce ADR exit agreement following mediation) [2024] UKFTT 842 (TC) (19 September 2024)
  • Aramark Ltd v Revenue and Customs (National Insurance - Secondary Class 1 National Insurance contributions - Host Employer regulation - meaning of personal Service - meaning of made available - meaning of rendered) [2024] UKFTT 832 (TC) (12 September 2024)
  • Atkin v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - individual tax return - penalties for late filing whether properly imposed - whether reasonable excuse - whether special circumstances) [2024] UKFTT 786 (TC) (02 September 2024)
  • Bangla Lounge (Harborne) & Anor v Revenue and Customs (VAT - assessment of undeclared profits) [2024] UKFTT 831 (TC) (12 September 2024)
  • Brindleyplace Holdings SARL v Revenue and Customs (SDLT - Whether the transaction involved a "Type A" transaction) [2024] UKFTT 808 (TC) (06 September 2024)
  • Brzezicki v Revenue and Customs (SDLT: whether all land acquired was residential property) [2024] UKFTT 845 (TC) (20 September 2024)
  • Demetriou & Anor v Revenue and Customs (INHERITANCE TAX - Business Relief - fishery business - whether eligible for relief - whether business of making or holding investments) [2024] UKFTT 830 (TC) (12 September 2024)
  • Dominion World Ltd v Revenue and Customs (VAT - assessments made under VATA 1994, s 73 - whether to best of HMRC's judgment) [2024] UKFTT 828 (TC) (12 September 2024)
  • GMR Property Ltd v Commissioners for His Majesty's Revenue and Customs (SDLT - higher threshold interest - application of relief - non-qualifying individual occupying property) [2024] UKFTT 871 (TC) (26 September 2024)
  • Gordon v Revenue and Customs (PROCEDURE - application to make a late appeal by the Appellant - avoidance scheme arrangement in a property transaction) [2024] UKFTT 807 (TC) (05 September 2024)
  • Greene v Revenue and Customs (INCOME TAX - pensions - unauthorised payments charge) [2024] UKFTT 872 (TC) (26 September 2024)
  • Haigh v Revenue and Customs (INCOME TAX - pensions taxation - lifetime allowance) [2024] UKFTT 810 (TC) (05 September 2024)
  • Hayes v Revenue and Customs (INCOME TAX - application for closure notice - validity of enquiry - application for disclosure) [2024] UKFTT 118 (TC) (27 September 2024)
  • Hill & Anor v Revenue and Customs (INFORMATION NOTICES - penalties - reliance on an adviser - whether reasonable excuse) [2024] UKFTT 844 (TC) (16 September 2024)
  • Lowe v Revenue and Customs (INCOME TAX - discovery assessments for four tax years - issue relates to travel and subsistence expenses) [2024] UKFTT 826 (TC) (12 September 2024)
  • Lucky Eyes Ltd v Revenue and Customs (INCOME TAX - Coronavirus Job Retention Scheme (CJRS)) [2024] UKFTT 868 (TC) (26 September 2024)
  • Microring Ltd v Revenue and Customs (VAT - Input tax disallowance - Kittel - taxpayer was high street jewellers that started buying and selling large amounts of silver) [2024] UKFTT 874 (TC) (27 September 2024)
  • Proeza Soluvel Unipessoal Lda v Director Of Border Revenue (COSTS - application for unreasonable costs and wasted costs) [2024] UKFTT 809 (TC) (05 September 2024)
  • Putney Power Ltd & Anor v Revenue and Customs (ENTERPRISE INVESTMENT SCHEME - whether qualifying trade begun to be carried on by companies issuing shares intended to qualify for EIS relief) [2024] UKFTT 870 (TC) (26 September 2024)
  • Strictly Money Ltd v Revenue and Customs (CORPORATION TAX - additional relief for expenditure on R&D) [2024] UKFTT 866 (TC) (20 September 2024)
  • Turcan & Ors v Revenue and Customs (PROCEDURE - Information Notice issued after opening of enquiry) [2024] UKFTT 869 (TC) (20 September 2024)
  • Visual Investments International Ltd v Revenue and Customs (VAT - Notices of Assessment - legal fees) [2024] UKFTT 843 (TC) (19 September 2024)
  • Wyatt v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - CAPITAL GAINS TAX - Assesment Procedure - discovery assessment - whether an assessment can assess both income tax and capital gains tax on the same sum) [2024] UKFTT 867 (TC) (26 September 2024)
  • YBA Ltd v Revenue and Customs (appeal against VAT assessment dismissed - cancellation of VAT registration - denial of relief for input tax - denial of zero-rating on sales) [2024] UKFTT 827 (TC) (12 September 2024)

October

  • Abbeyford Caravan Company (Scotland) Ltd v Revenue and Customs (Output VAT - caravans and removable contents) [2024] UKFTT 928 (TC) (17 October 2024)
  • ABG Fibre Services Ltd v Revenue and Customs (VALUE ADDED TAX - Default surcharge) [2024] UKFTT 907 (TC) (14 October 2024)
  • Alexander & Anor v Revenue and Customs (STAMP DUTY LAND TAX - claim for Multiple Dwelling Relief - whether there was one dwelling for SDLT purposes) [2024] UKFTT 923 (TC) (17 October 2024)
  • Awan v Commissioners for His Majesty's Revenue and Customs (Late filing penalties - reasonable excuse - whether fair and proportionate) [2024] UKFTT 891 (TC) (07 October 2024)
  • Bejan v Commissioners for His Majesty's Revenue and Customs (Personal liability notices under para19, Schedule 24, Finance Act 2007 - whether properly given in time - whether appellant's ECHR rights infringed - whether permission should be given for late appeal) [2024] UKFTT 950 (TC) (24 October 2024)
  • The Best Connection Group Ltd v Commissioners for Her Majesty's Revenue and Customs (Case Management - very late application to amend Statement of Case) [2024] UKFTT 846 (TC) (25 October 2024)
  • Boehringer Ingelheim Ltd v Commissioners for His Majesty's Revenue and Customs (VALUE ADDED TAX - Article 90(1) Directive 2006/112/EC - whether payments to the Department of Health and Social Care by a supplier of medicines under voluntary price control schemes reduced the consideration obtained by the supplier and the taxable amount of the supplies) [2024] UKFTT 948 (TC) (21 October 2024)
  • BTR Core Fund JPUT v (STAMP DUTY LAND TAX - overpayment relief) Revenue and Customs [2024] UKFTT 885 (TC) (01 October 2024)
  • Burne v Commissioners for His Majesty's Revenue and Customs (INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NIC) - company failed to pay tax and NIC - Regulation 72, Income Tax (Pay As You Earn) Regulations 2003 - Regulation 86, Social Security (Contributions) Regulations) [2024] UKFTT 945 (TC) (24 October 2024)
  • Butt v Revenue and Customs (PROCEDURE - Application to amend grounds of appeal) [2024] UKFTT 893 (TC) (07 October 2024)
  • Collins Construction Ltd v Revenue and Customs (CORPORATION TAX - relief for expenditure on research and development - Whether "subsidised expenditure") [2024] UKFTT 951 (TC) (21 October 2024)
  • Crawford v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - penalties - long running case management saga - late appeal) [2024] UKFTT 957 (TC) (24 October 2024)
  • Easy Work Ltd & Ors v Commissioners for His Majesty's Revenue and Customs [2024] UKFTT 969 (TC) (29 October 2024)
  • Equity Advisory Ltd & Anor v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - NATIONAL INSURANCE) [2024] UKFTT 953 (TC) (24 October 2024)
  • Executors of Keith Denis Lewis Beresford (Deceased) v Commissioners for His Majesty's Revenue and Customs (Furnished Offices - Eligible for Business Property Relief for IHT) [2024] UKFTT 952 (TC) (24 October 2024)
  • Fardjadnia v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - individual tax return - penalties for late filing) [2024] UKFTT 958 (TC) (24 October 2024)
  • Fidler v Commissioners for His Majesty's Revenue and Customs (PROCEDURE - application to admit late appeal - application for strike out) [2024] UKFTT 946 (TC) (22 October 2024)
  • GCH Corporation Ltd & Ors v Revenue and Customs (CAPITAL GAINS TAX - whether limited liability partnership carried on "a trade or business with a view to profit") [2024] UKFTT 922 (TC) (17 October 2024)
  • G Goldsmith Ltd v Revenue and Customs (STAMP DUTY LAND TAX - pre-completion transactions - assignment of contract - what constitutes substantial performance) [2024] UKFTT 927 (TC) (18 October 2024)
  • Harries (t/a Glam Tanning And Beauty) v Revenue and Customs (VAT - Denial of VAT input tax) [2024] UKFTT 909 (TC) (15 October 2024)
  • Krywald v Revenue and Customs (VAT - late submission and payment penalties) [2024] UKFTT 895 (TC) (07 October 2024)
  • Lawton v Commissioners for His Majesty's Revenue and Customs (VALUE ADDED TAX DIY REPAYMENT SCHEME) [2024] UKFTT 892 (TC) (07 October 2024)
  • Lazaridis v Revenue and Customs (STAMP DUTY LAND TAX - whether property entirely residential) [2024] UKFTT 925 (TC) (17 October 2024)
  • Lefort v Revenue and Customs (INCOME TAX - Pensions - registered pension scheme - revocation of Fixed Protection) [2024] UKFTT 926 (TC) (17 October 2024)
  • Lincoln v Revenue and Customs (Inheritance Tax - Domicile - Foreign Property) [2024] UKFTT 886 (TC) (04 October 2024)
  • Meter Squared Ltd v Revenue and Customs (LATE APPEAL - Martland test applied) [2024] UKFTT 884 (TC) (01 October 2024)
  • Mr E v Revenue and Customs (INCOME TAX - anonymisation - risk to safety of family overseas - failure to notify) [2024] UKFTT 890 (TC) (07 October 2024)
  • Murphy & Anor v Revenue and Customs (TAMP DUTY LAND TAX - Subsale arrangements - husband and wife scheme) [2024] UKFTT 947 (TC) (17 October 2024)
  • Needham v Commissioners for His Majesty's Revenue and Customs (Procedure - Application to admit a late appeal - Martland v HMRC applied) [2024] UKFTT 994 (TC) (31 October 2024)
  • O'Hare v Revenue and Customs (INCOME TAX - Higher income child benefit charge - failure to notify liability) [2024] UKFTT 921 (TC) (16 October 2024)
  • Packman & Anor v Commissioners for His Majesty's Revenue and Customs (SDLT - multiple dwellings relief) [2024] UKFTT 954 (TC) (24 October 2024)
  • Procurement International Ltd v Commissioners for His Majesty's Revenue and Customs (VAT - zero rating - goods sold and transported to third party - whether goods were exported by the Appellant) [2024] UKFTT 949 (TC) (24 October 2024)
  • Ray v Revenue and Customs (LATE PAYMENT PENALTY - failure to pay APN whilst challenging by way of judicial review) [2024] UKFTT 968 (TC) (22 October 2024)
  • Revenue And Customs v Elite Management Consultancy Ltd & Anor (Disclosure - application by second respondent - application refused) [2024] UKFTT 905 (TC) (10 October 2024)
  • Shine Business Ltd v Commissioners for His Majesty's Revenue and Customs (SDLT - Whether Appellant entitled to Multiple Dwellings Relief - Whether property consists of two dwellings) [2024] UKFTT 894 (TC) (07 October 2024)
  • Simpkins v Revenue and Customs (information request - reasonably required for checking tax position) [2024] UKFTT 924 (TC) (16 October 2024)
  • Sinter Site Services Ltd v ommissioners for His Majesty's Revenue and Customs (INCOME TAX - Coronavirus Job Retention Scheme - assessments under para. 9 Schedule 16 FA 2020 - claims for support payments based on future agreed earnings which were never paid rather than using the look back or averaging methods permitted by para. 7.2 of the relevant Coronavirus Direction) [2024] UKFTT 995 (TC) (31 October 2024)
  • TJ Stout v Revenue and Customs (DECISION ON PRELIMINARY ISSUE) [2024] UKFTT 906 (TC) (01 October 2024)
  • Treasures of Brazil Ltd v Revenue and Customs (VAT - registration - legitimate expectation) [2024] UKFTT 929 (TC) (17 October 2024)
  • The Wool House Ltd v Revenue and Customs (Stamp Duty Land Tax, recovery of invalid MDR claim paid on provisional basis) [2024] UKFTT 997 (TC) (30 October 2024)
  • Yeomans v Commissioners for Her Majesty's Revenue and Customs (Stamp duty land tax - multiple dwellings relief - whether arm's length purchaser is a relevant test - whether suitable for use as separate dwellings) [2024] UKFTT 955 (TC) (24 October 2024)

November

  • Brennan v Commissioners for His Majesty's Revenue and Customs (EXCISE DUTY AND WRONGDOING PENALTY) [2024] UKFTT 1011 (TC) (05 November 2024)
  • FC Shipping Ltd & Anor v Commissioners for His Majesty's Revenue and Customs (Tonnage tax and the application of paragraphs 89-91 Schedule 22 Finance Act 2000 (as amended)) [2024] UKFTT 1013 (TC) (06 November 2024)
  • Foster and Sons Ltd v Revenue and Customs (VAT Default Surcharge - whether notice properly served) [2024] UKFTT 1009 (TC) (05 November 2024)
  • Frempong v Revenue and Customs (INCOME TAX - anonymisation - discovery assessments - whether assessments valid) [2024] UKFTT 999 (TC) (01 November 2024)
  • Generator Power Ltd v Commissioners for His Majesty's Revenue and Customs (COSTS - Rule 10(1)(b) of the Tribunal's Rules) [2024] UKFTT 1019 (TC) (08 November 2024)
  • Jeffries & Sons v Commissioners for His Majesty's Revenue and Customs (VAT - application to bring late appeal - Martland considered - claim for overpaid VAT on gaming machine takings - HMRC made protective assessment in the context of the Rank Group litigation - effect of wording of protective assessment) [2024] UKFTT 1031 (TC) (14 November 2024)
  • Scheef v Commissioners for His Majesty's Revenue and Customs (VAT Default Surcharge - insufficiency of funds - whether a reasonable excuse exists) [2024] UKFTT 1010 (TC) (05 November 2024)
  • Speight v Commissioners for His Majesty's Revenue and Customs (CUSTOMS & EXCISE - Customs civil evasion penalty - excise civil evasion penalty - whether appellant's conduct dishonest - Section 8 Finance Act 1994 - Section 25 Finance Act 2003) [2024] UKFTT 1018 (TC) (07 November 2024)
  • Syngenta Holdings Ltd v the Commissioners for His Majesty's Revenue and Customs (Corporation tax - loan relationships - unallowable purpose - Corporation Tax Act 2009 section 441 - Corporation Tax Act 2009 section 442 - intra-group acquisition) [2024] UKFTT 998 (TC) (01 November 2024)
  • Wragg v Commissioners for His Majesty's Revenue and Customs (CAPITAL GAINS TAX - late payment penalties - reasonable excuse - failure to seek time to pay) [2024] UKFTT 1012 (TC) (05 November 2024)

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