BAILII
British and Irish Legal Information Institute


Freely Available British and Irish Public Legal Information

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> BAILII - 2023 United Kingdom Upper Tribunal (Tax and Chancery Chamber)
URL: http://www.bailii.org//uk/cases/UKUT/TCC/2023/index.html

[New search] [Contents list] [Printable version] [Help]

BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] [DONATE]

2023 United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> 2023 United Kingdom Upper Tribunal (Tax and Chancery Chamber)
URL: https://www.bailii.org/uk/cases/UKUT/TCC/

2023 United Kingdom Upper Tribunal (Tax and Chancery Chamber)

January

  • HBOS PLC & Anor v Revenue and Customs (VALUE ADDED TAX - s78 VATA 1994 interest for official error) [2023] UKUT 13 (TCC) (13 January 2023)
  • THE KING (ON THE APPLICATION OF GLOUCESTERSHIRE HOSPITALS NHS FOUNDATION TRUST [2023] UKUT 28 (TCC) (30 January 2023)
  • WM Morrison Supermarkets PLC v Revenue and Customs (VAT - whether certain Organix and Nakd bar products fell within exception to zero-rating as 'confectionery' in Item 2 of Group 1 of Schedule 8 of VATA 1994 - relevant test regarding error of law where allegation tribunal failed to take account of relevant factor) [2023] UKUT 20 (TCC) (23 January 2023)

February

  • Norton & Anor v Revenue and Customs (INCOME TAX and NICS - benefits in kind - ss114-118 ITEPA - car benefits - whether SORN meant car was not made available - discovery assessment - s29 TMA - whether validly raised before officer ceased to be entitled to enquire into taxpayer's return - closure notice - ss28A, 114 TMA - whether defect of form cured by s114) [2023] UKUT 48 (TCC) (24 February 2023)
  • PAUL HARRISON v The Commissioners of His Majesty's Revenue and Customs [2023] UKUT 38 (TCC) (3 February 2023)

March

  • CPR Commercials Ltd v Revenue and Customs (Rev1) (VALUE ADDED TAX - Appellant submitted VAT returns showing zero-rated export transactions for which it did not hold evidence of export) [2023] UKUT 61 (TCC) (07 March 2023)
  • Danapal v Revenue and Customs (NCOME TAX-appeal against discovery assessments) [2023] UKUT 86 (TCC) (13 March 2023)
  • HFFX LLP & Ors v Revenue and Customs (INCOME TAX - deferred remuneration tax whereby amounts reallocated...) [2023] UKUT 73 (TCC) (20 March 2023)
  • The How Development 1 Ltd v Revenue and Customs (Stamp Duty Land Tax - whether woodland area was part of "the grounds" of a property and therefore "residential property") [2023] UKUT 84 (TCC) (30 March 2023)
  • Kingston Maurward College v Revenue and Customs (PROCEDURE) [2023] UKUT 69 (TCC) (17 March 2023)
  • Lingajothy (t/a Flying Dragon) V Revenue and Customs (appeal against FTT's refusal to reinstate appeal after automatic strike-out following unless order refused) [2023] UKUT 63 (TCC) (12 March 2023)
  • Redmount Trust Company Ltd v Revenue and Customs (STAMP DUTY LAND TAX - land transaction return - validity of a document purporting to be a land transaction return) [2023] UKUT 68 (TCC) (16 March 2023)
  • Red White and Green Limited v Revenue and Customs [2023] UKUT 83 (TCC) (29 March 2023)
  • Revenue and Customs The Prudential Assurance Company Ltd (performance fees for supply of investment management services between companies in VAT group) [2023] UKUT 54 (TCC) (06 March 2023)

April

  • Kingsbridge Capital Advisors Ltd v The Financial Conduct Authority Privacy Application [2023] UKUT 103 (TCC) (20 April 2023)
  • Markou v Financial Conduct Authority [2023] UKUT 101 (TCC) (27 April 2023)
  • Spring Capital Ltd v Revenue and Customs (Procedure - undertaking governed by Scots law) [2023] UKUT 91 (TCC) (13 April 2023)
  • Uddin v Revenue and Customs [2023] UKUT 99 (TCC) (19 April 2023)

May

  • British Telecommunications Plc v Revenue And Customs (VAT - claim for relief for bad debts) [2023] UKUT 122 (TCC) (30 May 2023)
  • Hargreaves Property Holdings Ltd v Revenue And Customs (INCOME TAX - whether FTT correct that obligation to withhold tax) [2023] UKUT 120 (TCC) (26 May 2023)
  • Horder v Revenue And Customs (LATE APPEAL - Notice of Requirement - security for PAYE and NICs ) [2023] UKUT 106 (TCC) (12 May 2023)
  • Marano v Commissioners for HM Revenue & Customs (PROCEDURE & PENALTIES) [2023] UKUT 113 (TCC) (17 May 2023)
  • Shinelock Ltd v Revenue And Customs (CORPORATION TAX - chargeable gain on disposal of property) [2023] UKUT 107 (TCC) (15 May 2023)

June

  • Banque Havilland SA & Ors v The Financial Conduct Authority (FINANCIAL SERVICES - third party rights reference) [2023] UKUT 136 (TCC) (09 June 2023)
  • BlueCrest Capital Management (UK) LLP v Financial Conduct Authority [2023] UKUT 140 (TCC) (21 June 2023)
  • GE Financial Investments v Revenue And Customs (CORPORATION TAX - UK/USA double tax convention - meaning of a "resident of Contracting State") [2023] UKUT 146 (TCC) (29 June 2023)
  • Laing O'Rourke Services Ltd v Revenue And Customs (National insurance contributions - earnings - car allowances) [2023] UKUT 155 (TCC) (29 June 2023)
  • Raghavan v Revenue And Customs (Tax) [2023] UKUT 187 (TCC) (21 June 2023)
  • Thomas Seiler, Louise Whitestone and Gustavo Raitzen v The Financial Conduct Authority (whether executives of a private bank acted without integrity) [2023] UKUT 133 (TCC) (12 June 2023)

July

  • Caerdav Ltd v Revenue And Customs (Appeal - CUSTOMS DUTY AND VAT - importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation) [2023] UKUT 179 (TCC) (25 July 2023)
  • Commissioners for His Majesty's Revenue and Customs v Conran (INCOME AND CORPORATION TAX - valuation of transfer of licensing agreement between group LLP to group company) [2023] UKUT 166 (TCC) (12 July 2023)
  • Commissioners for His Majesty's Revenue and Customs v Perenco UK Ltd (PETROLEUM REVENUE TAX - Oil Taxation Act 1975 Schedule 3, paragraph 8) [2023] UKUT 169 (TCC) (19 July 2023)
  • Fox-Bryant & Anor v The Financial Conduct Authority [2023] UKUT 224 (TCC) (31 July 2023)
  • Revenue And Customs v A Tax Payer (INCOME TAX - statutory residence test - taxpayer exceeding 45 days in the UK) [2023] UKUT 182 (TCC) (28 July 2023)
  • Revenue And Customs v Hotel La Tour Ltd (VAT - sale of shares - proceeds of sale used to fund taxable activities) [2023] UKUT 178 (TCC) (24 July 2023)
  • Revenue And Customs v Kunjur (NCOME TAX - employment income - deduction for rent of premises by doctor) [2023] UKUT 154 (TCC) (10 July 2023)
  • Shah v The Pensions Regulator (PENSIONS REGULATOR - contribution notice-whether applicant party to act or series of acts causing material detriment to pension scheme) [2023] UKUT 183 (TCC) (28 July 2023)

August

  • JTI Acquisitions Company (2011) Ltd v Revenue and Customs (CORPORATION TAX - whether FTT correct to hold loan had unallowable purpose under s.441 and s.442 CTA 2009) [2023] UKUT 194 (TCC) (07 August 2023)
  • M Group Holdings Ltd v HM Revenue and Customs (Corporation Tax - Gain on Disposal of Shareholding - Substantial Shareholding Exemption) [2023] UKUT 213 (TCC) (31 August 2023)

September

  • BlueCrest Capital Management (UK) LLP v Revenue & Customs (PAYE and NICs - salaried members legislation) [2023] UKUT 232 (TCC) (18 September 2023)
  • DARREN ANTONY REYNOLDS v THE FINANCIAL CONDUCT AUTHORITY [2023] UKUT 00234 (TCC) [2023] UKUT 234 (TCC) (20 September 2023)
  • Impact Contracting Solutions Ltd v HM Revenue and Customs (VALUE ADDED TAX - preliminary issues - scope of 'Ablessio' principle in relation to HMRC's powers to remove registration of person for VAT where that person has facilitated VAT fraud of another) [2023] UKUT 215 (TCC) (01 September 2023)
  • Intelligent Money Ltd v Revenue and Customs (VAT - fees paid to the administrator of a self-invested personal pension (SIPP)) [2023] UKUT 236 (TCC) (26 September 2023)
  • Revenue And Customs v Lee & Anor (CAPITAL GAINS TAX - Private Residence Relief - taxpayers bought land demolished existing house and build new dwelling house which they lived in as main residence then sold for gain - meaning of "period of ownership") [2023] UKUT 242 (TCC) (29 September 2023)
  • ScottishPower (SCPL) Ltd & Ors v HM Revenue and Customs (CORPORATION TAX - whether FTT erred in finding payments pursuant to settlement agreements with regulators were non-deductible - whether FTT erred in treating an element of payment which it considered deductible when that payment was part of a package of payments having a penal character) [2023] UKUT 218 (TCC) (05 September 2023)

October

  • Cambria Automobiles (South East) Ltd & Anor v Revenue And Customs (VAT - margin claim for demonstrator cars settled by agreement) [2023] UKUT 249 (TCC) (13 October 2023)
  • Dollar Financial UK Ltd v Revenue And Customs (whether a request to amend date on which member of a VAT group joined the group retrospectively was an application) [2023] UKUT 256 (TCC) (23 October 2023)
  • Fox-Bryant & Anor v The Financial Conduct Authority [2023] UKUT 259 (TCC) (25 October 2023)
  • Fox-Bryant v The Financial Conduct Authority [2023] UKUT 266 (TCC) (09 October 2023)
  • Gunfleet Sands Ltd & Ors v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998) [2023] UKUT 260 (TCC) (26 October 2023)
  • McEnroe & Anor v Commissioners for His Majesty's Revenue and Customs (CAPITAL GAINS TAX - sale of shares - interpretation of share sale and purchase agreement) [2023] UKUT 255 (TCC) (19 October 2023)
  • MJL Contracts Ltd v Commissioners for His Majesty's Revenue and Customs (VAT - default surcharge - s59(4) Value Added Tax Act 1994 - s73 Value Added Tax Act 1994) [2023] UKUT 254 (TCC) (17 October 2023)
  • Mullens v Revenue And Customs (INCOME TAX – whether the FTT erred in its application of the burden of proof to assessments made within the extended time limit) [2023] UKUT 244 (TCC) (02 October 2023)
  • Refinitiv Ltd & Ors, R (On the Appliation Of) v Commissioners for His Majesty's Revenue and Customs (JUDICIAL REVIEW) [2023] UKUT 257 (TCC) (20 October 2023)
  • Revenue And Customs v Breen (PROCEDURE - reinstatement by FTT of appeal after automatic strike out for failure to comply with "unless directions") [2023] UKUT 252 (TCC) (16 October 2023)

November

  • Exclusive Promotions Ltd v Commissioners for His Majesty's Revenue and Customs [2023] UKUT 269 (TCC) (09 November 2023)
  • Octagon Green Solutions Ltd v Revenue And Customs (LATE APPEAL - VAT and Landfill Tax assessments) [2023] UKUT 268 (TCC) (06 November 2023)
  • Parnham & Anor v Revenue And Customs (EXCISE DUTIES - assessment on road hauliers for joint and several liability in relation to excise duty) [2023] UKUT 285 (TCC) (28 November 2023)
  • Revenue And Customs v International Plywood (Importers) Ltd (Customs Duty - Commodity Codes - classification - wooden panels) [2023] UKUT 278 (TCC) (17 November 2023)
  • Seiler & Anor V The Financial Conduct Authority [2023] UKUT 270 (TCC) (09 November 2023)

December

  • Ammanford Recycling Ld v Revenue And Customs (PROCEDURE - FTT correct to hold HMRC not required to disclose information) [2023] UKUT 302 (TCC) (14 December 2023)
  • Bollinway Properties Ltd v Revenue And Customs (VAT - REPAYMENT SUPPLEMENT - Purchase of properties) [2023] UKUT 295 (TCC) (12 December 2023)
  • Higgs & Ors v Revenue And Customs (Procedure - preliminary issue - marketed tax avoidance scheme) [2023] UKUT 296 (TCC) (13 December 2023)
  • United Grand Lodge of England v Commissioners for His Majesty's Revenue and Customs (Value Added Tax, Exemptions, Item 1(e) of Group 9 of Schedule 9 Value Added Tax Act 1994, Article 132(1)(1) Council Directive 2006/112/EC - whether FTT failed to give reasons for rejecting part of Appellant's case - whether aim to provide Relief to Freemasons and their dependents is philanthropic) [2023] UKUT 307 (TCC) (19 December 2023)


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donors | Donate to BAILII
URL: https://www.bailii.org/uk/cases/UKUT/TCC/

About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010