BAILII - 2020 First-tier Tribunal (Tax)

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2020 First-tier Tribunal (Tax)

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URL: https://www.bailii.org/uk/cases/UKFTT/TC/

2020 First-tier Tribunal (Tax)

October 2019

Mark Mitchell & Paul Bell v Revenue & Customs (PROCEDURE : HMRC seeking to rely on documents confidential) [2020] UKFTT 102 (TC) (30 October 2019)

November 2019

McMillan v Revenue & Customs (PAYE - Self Assessment) (Rev 1) [2020] UKFTT 82 (TC) (4 November 2019)
Pensfold v Revenue & Customs (STAMP DUTY LAND TAX - whether relief available) [2020] UKFTT 116 (TC) (14 November 2019)

December 2019

Ferenc v Revenue & Customs (EXCISE DUTY - PENALTY) [2020] UKFTT 8 (TC) (31 December 2019)
Kendrick v Revenue & Customs (VALUE ADDED TAX - requirement to register) [2020] UKFTT 7 (TC) (30 December 2019)
Melford Capital General Partner Ltd v Revenue & Customs (VAT - INPUT TAX : Other) (Rev 1) [2020] UKFTT 6 (TC) (30 December 2019)
Perfectos Printing Inks CO LTD v Revenue & Customs (PROCEDURE : ex parte application by HMRC for Tribunal approval of information notice to taxpayer) [2020] UKFTT 81 (TC) (19 December 2019)
Sidhu v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2020] UKFTT 4 (TC) (19 December 2019)
Watson v Revenue & Customs (VAT - DIY housebuilders Scheme) [2020] UKFTT 5 (TC) (24 December 2019)

January

2 Strand Road Ltd (t/a Hillbillys) v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2020] UKFTT 31 (TC) (16 January 2020)
Adams v Revenue & Customs (CAPITAL GAINS TAX) [2020] UKFTT 56 (TC) (30 January 2020)
Ahmed v Revenue & Customs (VAT - PENALTIES : Late registration) [2020] UKFTT 28 (TC) (16 January 2020)
Akhtar v Revenue & Customs (ncome tax - penalty for non compliance) [2020] UKFTT 39 (TC) (22 January 2020)
Allam v Revenue & Customs (PROCEDURE : enquiry into returns made following automated notice requiring return) [2020] UKFTT 26 (TC) (15 January 2020)
Alternative Investment Strategies Ltd v Revenue & Customs (VAT - input tax) [2020] UKFTT 19 (TC) (10 January 2020)
Archus Trading Ltd v Revenue & Customs (VAT registration - supply of medical care or supply of staff) [2020] UKFTT 61 (TC) (31 January 2020)
A&S Import & Export Trading Ltd v Revenue & Customs (VAT - zero rating of exports) [2020] UKFTT 14 (TC) (08 January 2020)
Bertram v Revenue & Customs (VAT - whether reduced rate available) [2020] UKFTT 18 (TC) (09 January 2020)
Booth v Revenue & Customs (VAT - APPEALS : Applications generally) [2020] UKFTT 35 (TC) (17 January 2020)
Bussau v Revenue & Customs (VAT - CASE MANAGEMENT) [2020] UKFTT 38 (TC) (22 January 2020)
Canmi Ltd v Revenue & Customs (application for stay pending the CJEU decision) [2020] UKFTT 16 (TC) (09 January 2020)
Castlelaw (No. 628) Ltd & Anor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 34 (TC) (17 January 2020)
Chaney v Revenue & Customs (INCOME TAX - Penalties) [2020] UKFTT 32 (TC) (16 January 2020)
Comtek Network Systems (UK) Ltd v Revenue & Customs (STAMP DUTY : Exemptions and reliefs) [2020] UKFTT 29 (TC) (16 January 2020)
Conway v Revenue & Customs (Application - Permission to make a late appeal) [2020] UKFTT 20 (TC) (13 January 2020)
Cotton v Revenue & Customs (VAT - BUILDERS : Do -it-yourself) [2020] UKFTT 57 (TC) (30 January 2020)
Crutchley (t/as Victoria's Hair and Beauty) v Revenue & Customs (VAT - inaccurate prime records) [2020] UKFTT 15 (TC) (08 January 2020)
Dagdelen (t/a Deep Sea Fish Bar) v Revenue & Customs (VAT AND INCOME TAX - appeal against compulsory registration) [2020] UKFTT 9 (TC) (02 January 2020)
Good & Anor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2020] UKFTT 25 (TC) (15 January 2020)
Horvath v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 13 (TC) (08 January 2020)
H Ripley & Co Ltd v Revenue & Customs (Strike-out application�whether evidence wholly defective) [2020] UKFTT 62 (TC) (31 January 2020)
Il Vicolo Ltd v Revenue & Customs (PROCEDURE : Application to reinstate withdrawn appeal) [2020] UKFTT 55 (TC) (29 January 2020)
Jarvis v Revenue & Customs (VALUE ADDED TAX - penalty for dishonest evasion) [2020] UKFTT 54 (TC) (27 January 2020)
Jiang v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2020] UKFTT 24 (TC) (15 January 2020)
Khimji v Revenue & Customs (VAT - assessment) [2020] UKFTT 22 (TC) (13 January 2020)
LINPAC v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2020] UKFTT 60 (TC) (31 January 2020)
McManus Brothers v Revenue & Customs (Procedure - application for reinstatement of struck out appeal) [2020] UKFTT 36 (TC) (21 January 2020)
Peng & & Anor (t/a Zhu Guang Restaurant) v Revenue & Customs (VAT - assessment) [2020] UKFTT 17 (TC) (09 January 2020)
Premier Family Martial Arts LLP v Revenue & Customs (VALUE ADDED TAX - private tuition exemption) [2020] UKFTT 1 (TC) (03 January 2020)
Pyramid Distribution Ltd v Revenue & Customs (VAT- MTIC- denial of input VAT) [2020] UKFTT 27 (TC) (15 January 2020)
Quinn v Revenue & Customs (PROCEDURE : application for costs) [2020] UKFTT 51 (TC) (27 January 2020)
Rubani (t/a Shama Bingley) v Revenue & Customs (INCOME TAX - assessments - best judgment) [2020] UKFTT 21 (TC) (13 January 2020)
Sanders v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 23 (TC) (15 January 2020)
Secure Service Ltd v Revenue & Customs (STAMP DUTY : Land tax) [2020] UKFTT 59 (TC) (30 January 2020)
Shelford & Ors v Revenue & Customs (INHERITANCE TAX - avoidance - "home loan scheme") [2020] UKFTT 53 (TC) (27 January 2020)
Smith v Revenue & Customs (INCOME TAX - penalties) [2020] UKFTT 2 (TC) (03 January 2020)
Spring Capital Ltd v Revenue & Customs (PROCEDURE : Strike-out) (Rev 1) [2020] UKFTT 12 (TC) (07 January 2020)
Swallow v Revenue & Customs (LATE APPEAL - Martland considered) [2020] UKFTT 50 (TC) (23 January 2020)
T Arden Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry) [2020] UKFTT 33 (TC) (16 January 2020)
Udlaw Ltd v Revenue & Customs (VAT - penalty for careless inaccuracies) [2020] UKFTT 52 (TC) (27 January 2020)
Unger v Revenue & Customs (Capital Gains - deduction of mortgage redemption costs in calculation) [2020] UKFTT 37 (TC) (22 January 2020)
Virgin Media Ltd & Anor v Revenue & Customs (VALUE ADDED TAX - payment handling charges) [2020] UKFTT 30 (TC) (16 January 2020)
Walewski v Revenue & Customs (PROCEDURE : Other) [2020] UKFTT 58 (TC) (30 January 2020)
Winfield v Welsh Revenue Authority (Land Transaction Tax - Late appeal against decision) [2020] UKFTT 3 (TC) (03 January 2020)

February

3P Telephone company Ltd v Revenue & Customs (VALUE ADDED TAX - input tax credit) [2020] UKFTT 69 (TC) (03 February 2020)
Ali (t/a Indian Voojan) v Revenue & Customs (VALUE ADDED TAX - assessments for VAT on under declared takings) (Rev 2) [2020] UKFTT 70 (TC) (04 February 2020)
Brammer UK Ltd v Revenue & Customs (VALUE ADDED TAX - claim for repayment of output tax) [2020] UKFTT 91 (TC) (17 February 2020)
Christian Peter Candy v Revenue & Customs (SDLT - application for permission to make a late appeal ) [2020] UKFTT 113 (TC) (26 February 2020)
Corte Dilitto Ltd v Revenue & Customs (VAT - ZERO-RATING : Food, etc) [2020] UKFTT 75 (TC) (06 February 2020)
Credit Suisse Securities (Europe) Ltd Credit Suisse (UK) Ltd Credit Suisse Ag - London Branch Credit Suisse International v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2020] UKFTT 86 (TC) (11 February 2020)
De Build Ltd v Revenue & Customs (PROCEDURE : application for reinstatement) [2020] UKFTT 108 (TC) (20 February 2020)
Dyer v Revenue & Customs (Capital gains tax - whether goodwill existed) [2020] UKFTT 72 (TC) (10 February 2020)
Enajah v Revenue & Customs (CUSTOMS AND EXCISE - Restoration of seized goods) [2020] UKFTT 118 (TC) (28 February 2020)
The Executors of the Estate David Harrison (deceased) & Anor v Revenue & Customs (Income tax - pension - lifetime allowances) [2020] UKFTT 68 (TC) (03 February 2020)
Ferguson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 66 (TC) (03 February 2020)
Fuller v Revenue & Customs (VAT : DIY Builders : planning permission for house and garage) [2020] UKFTT 173 (TC) (10 February 2020)
Gavin Franks and Alexandra Franks v Revenue & Customs (VALUE ADDED TAX - DIY builders) [2020] UKFTT 85 (TC) (11 February 2020)
Grinyer v Revenue & Customs (INCOME TAX - interaction of TMA and ITA) [2020] UKFTT 64 (TC) (03 February 2020)
Higgs ET AL (Edge Group) v Revenue & Customs (PROCEDURE : preliminary issue - marketed tax avoidance scheme ) [2020] UKFTT 117 (TC) (24 February 2020)
Jahanara Ali v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2020] UKFTT 96 (TC) (17 February 2020)
James Dubidzi Edoh v Revenue & Customs (Income Tax �allowable expenses) [2020] UKFTT 93 (TC) (17 February 2020)
Jeffrey John James Ashfield v Revenue & Customs (INCOME TAX - late appeal ) [2020] UKFTT 110 (TC) (21 February 2020)
Jimcaale v Revenue & Customs (EXCISE DUTY AND CUSTOMS DUTY - civil evasion penalties) [2020] UKFTT B1 (TC) (03 February 2020)
John Unsworth & Nicky Unsworth v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2020] UKFTT 94 (TC) (17 February 2020)
Karen Curran v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009) [2020] UKFTT 88 (TC) (14 February 2020)
Larissa Howell Ltd v Revenue & Customs (PROCEDURE : application for reinstatement) [2020] UKFTT 89 (TC) (14 February 2020)
Lockey v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2020] UKFTT 77 (TC) (05 February 2020)
Logan Technical Resourcing Ltd v Revenue & Customs (VAT - default surcharge ) [2020] UKFTT 79 (TC) (05 February 2020)
Louis Da Silva v Revenue & Customs (INCOME TAX - termination payment) [2020] UKFTT 106 (TC) (20 February 2020)
Lovie Ltd v Revenue & Customs (Aggregates Levy - rock extracted from quarry) [2020] UKFTT 112 (TC) (25 February 2020)
Mark Okusanya v Revenue & Customs (INCOME TAX - Discovery assessment and penalty) [2020] UKFTT 83 (TC) (10 February 2020)
Masetti v Revenue & Customs (INCOME TAX - penalties for failure to make return) [2020] UKFTT 142 (TC) (12 February 2020)
Medivet Group Ltd v Revenue & Customs (VAT - imposition of default surcharge) [2020] UKFTT 84 (TC) (10 February 2020)
Miles Water Engineering Ltd v Revenue & Customs (VALUE ADDED TAX - default surcharge) [2020] UKFTT 98 (TC) (18 February 2020)
Mirencliffe Ltd v Revenue & Customs (default surcharges for late payment of VAT) [2020] UKFTT 87 (TC) (13 February 2020)
Miroslaw Pawlikowski v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry) [2020] UKFTT 90 (TC) (14 February 2020)
M&M (Cambridge) LLP v Revenue & Customs (VAT - acquisition and export of luxury vehicles) [2020] UKFTT 107 (TC) (20 February 2020)
Morton v Revenue & Customs (INCOME TAX - individual tax return - penalties) [2020] UKFTT 73 (TC) (07 February 2020)
Niamh Byrne v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009) [2020] UKFTT 95 (TC) (17 February 2020)
Norhtern Lights Solutions Ltd v Revenue & Customs (Income tax - intermediaries legislation ) [2020] UKFTT 100 (TC) (18 February 2020)
Peter Hayes v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2020] UKFTT 92 (TC) (17 February 2020)
Philip Fearn v Revenue & Customs (INCOME TAX - tax avoidance scheme) [2020] UKFTT 97 (TC) (17 February 2020)
Proffitt v Revenue & Customs (VAT - BUILDERS : Do -it-yourself) [2020] UKFTT 120 (TC) (28 February 2020)
Quirke v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 126 (TC) (19 February 2020)
Red, White and Green Ltd v Revenue & Customs (INCOME TAX AND NATIONAL INSURANCE) [2020] UKFTT 109 (TC) (21 February 2020)
Robert Gilmour v Revenue & Customs (INCOME TAX - Schedule 55 Finance Act 2009 ) [2020] UKFTT 105 (TC) (20 February 2020)
Robin Butcher v Revenue & Customs (Income tax - appeal notified late to Tribunal ) [2020] UKFTT 101 (TC) (19 February 2020)
Ronald Hull Junior Ltd v Revenue & Customs (Recovery of input VAT - scrap metal trade) [2020] UKFTT 76 (TC) (04 February 2020)
Southern v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2020] UKFTT 78 (TC) (05 February 2020)
Stewart v Revenue & Customs (VAT - DIY Housebuilders Scheme) [2020] UKFTT 65 (TC) (03 February 2020)
Sunshine Solar Ltd v Revenue & Customs (CUSTOMS DUTY : Other) [2020] UKFTT 99 (TC) (18 February 2020)
Sutton v Revenue & Customs (INCOME TAX - penalties) [2020] UKFTT 74 (TC) (07 February 2020)
Thomas Anthony Rogers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 114 (TC) (27 February 2020)
Williamson v Revenue & Customs (EXCISE DUTY APPEALS : Other) [2020] UKFTT 67 (TC) (03 February 2020)
Winfried Kroen v Revenue & Customs (Income tax - high income child benefit charge) [2020] UKFTT 111 (TC) (24 February 2020)
Workman v Revenue & Customs (VALUE ADDED TAX - claims for repayment of output tax ) [2020] UKFTT 80 (TC) (10 February 2020)

March

April

Aitmatov Academy v Revenue & Customs (VAT : input tax) [2020] UKFTT 187 (TC) (09 April 2020)
Brantjes v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 177 (TC) (07 April 2020)
Brazier v Revenue & Customs (High Income Child Benefit Charge (HICBC)) [2020] UKFTT 185 (TC) (08 April 2020)
Budhdeo & Ors v Revenue & Customs (INCOME TAX : directions to recover PAYE income tax from individuals) [2020] UKFTT 193 (TC) (17 April 2020)
Carter & Ors v Revenue & Customs (STAMP DUTY LAND TAX : discovery assessments) [2020] UKFTT 179 (TC) (06 April 2020)
Carthy v Revenue & Customs (NCOME TAX : High Income Child Benefit Charge (HICBC) : Hearings in private) [2020] UKFTT 188 (TC) (09 April 2020)
Centrica Overseas Holdings Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Management expenses) [2020] UKFTT 197 (TC) (23 April 2020)
Cifaldi v Revenue & Customs (Penalty : dishonest evasion of import VAT and Excise Duty on tobacco) [2020] UKFTT 202 (TC) (28 April 2020)
Contract Services (Millenium) Ltd v Revenue & Customs (NICs : whether or not fuel was either not used for private use) [2020] UKFTT 175 (TC) (01 April 2020)
Convery v Revenue & Customs (VAT : best judgment assessments) [2020] UKFTT 196 (TC) (22 April 2020)
Durham v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 181 (TC) (08 April 2020)
EWGA Ltd v Revenue & Customs (VALUE ADDED TAX : default surcharge) [2020] UKFTT 203 (TC) (28 April 2020)
Fiander & Anor v Revenue & Customs (STAMP DUTY LAND TAX : transactions involving multiple dwellings) [2020] UKFTT 190 (TC) (09 April 2020)
Fish Homes Ltd v Revenue & Customs (STAMP DUTY : Land tax) [2020] UKFTT 180 (TC) (08 April 2020)
Fuller v Revenue & Customs (NCOME TAX : High Income Child Benefit Charge (HICBC)) [2020] UKFTT 189 (TC) (09 April 2020)
Kharadi v Revenue & Customs (ALUE ADDED TAX : appeals against compulsory registration) [2020] UKFTT 200 (TC) (23 April 2020)
Kostova v Revenue & Customs (EXCISE DUTY : assessment for duty and penalty) [2020] UKFTT 192 (TC) (17 April 2020)
Mainpay Ltd v Revenue & Customs (VALUE ADDED TAX : exemption) [2020] UKFTT 204 (TC) (29 April 2020)
Marano v Revenue & Customs (CAPITAL GAINS TAX : discovery assessment) [2020] UKFTT 199 (TC) (23 April 2020)
McCarthy v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 182 (TC) (08 April 2020)
Mehta v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 183 (TC) (08 April 2020)
Morrow v Revenue & Customs (High Income Child Benefit Charge (HICBC)) [2020] UKFTT 184 (TC) (08 April 2020)
Pavly Limited v Revenue & Customs (CUSTOMS DUTIES : post-clearance demand) [2020] UKFTT 194 (TC) (22 April 2020)
Pickles v Revenue & Customs (Whether crediting a directors' loan account which was freely available for the directors/members to draw upon ) [2020] UKFTT 195 (TC) (22 April 2020)
Salman and Asma Tufail v Revenue & Customs (INCOME TAX : claims for trade loss relief against general incom) [2020] UKFTT 205 (TC) (29 April 2020)
Sansom v Revenue & Customs (VAT : DIY housebuilders scheme) [2020] UKFTT 198 (TC) (23 April 2020)
Swann v Revenue & Customs (VAT : SECURITY- REQUIREMENT FOR) [2020] UKFTT 176 (TC) (02 April 2020)
Troy Homes (Inland) Ltd & Anor v Revenue & Customs (SDLT : service of enquiry notices) [2020] UKFTT 174 (TC) (01 April 2020)
Unistar Group Ltd & Anor v Revenue & Customs (VAT : determination of interest by Tribunal) [2020] UKFTT 191 (TC) (16 April 2020)
Unsworth (Amended 24/06/2020) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2020] UKFTT 246 (TC) (02 April 2020)
Window to the Womb (Franchise) Ltd & Anor v Revenue & Customs (PROCEDURE : Other) [2020] UKFTT 201 (TC) (28 April 2020)
Zenex Solar Ltd v Revenue & Customs (CUSTOMS DUTY : ANTI-DUMPING DUTY AND COUNTERVAILING DUTY) [2020] UKFTT 186 (TC) (09 April 2020)

May

June

July

Archer v Revenue & Customs (Validity of surcharge notices under Section 59C TMA - notice not sent to taxpayer) [2020] UKFTT 288 (TC) (08 July 2020)
Armstrong & Haire Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2020] UKFTT 296 (TC) (17 July 2020)
Belloul v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 312 (TC) (30 July 2020)
BlueCrest Capital Management Cayman Ltd & Ors v Revenue & Customs (ORPORATION TAX/INCOME TAX - Acquisition by Cayman Islands limited partnership) [2020] UKFTT 298 (TC) (17 July 2020)
Burrell v Revenue & Customs (VAT - DIY House Builders Scheme) [2020] UKFTT 282 (TC) (02 July 2020)
Fanning v Revenue & Customs (STAMP DUTY LAND TAX - land transaction) [2020] UKFTT 292 (TC) (09 July 2020)
Fastklean Ltd v Revenue & Customs (Employment Intermediaries Returns) [2020] UKFTT 289 (TC) (08 July 2020)
Gummatira v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 283 (TC) (03 July 2020)
Hallen & Anor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 291 (TC) (09 July 2020)
Halpin v Revenue & Customs (Income Tax - late payment penalty) [2020] UKFTT 302 (TC) (20 July 2020)
Haslam v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 304 (TC) (23 July 2020)
Jacques v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 311 (TC) (29 July 2020)
Kondratenko v Revenue & Customs (VAT - APPEALS : Extension of time) [2020] UKFTT 294 (TC) (16 July 2020)
Legends Leisure Ltd v Revenue & Customs (INCOME TAX - failure to file a PAYE) [2020] UKFTT 313 (TC) (30 July 2020)
Manku v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 308 (TC) (28 July 2020)
Maples v Revenue & Customs (PROCEDURE - application to set aside decision) [2020] UKFTT 305 (TC) (23 July 2020)
Merchant & Anor v Revenue & Customs (Stamp Duty Land Tax - Purchase of property with basement annex) [2020] UKFTT 299 (TC) (20 July 2020)
Patel v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 285 (TC) (03 July 2020)
Reb Moishe Foundation v Revenue & Customs (Income Tax - Charity) [2020] UKFTT 303 (TC) (21 July 2020)
Rogers v Revenue & Customs (PROCEDURE : pplication to set aside) [2020] UKFTT 297 (TC) (20 July 2020)
Sci-temps Ltd v Revenue & Customs (INCOME TAX - PAYE - HMRC informing Appellant) [2020] UKFTT 314 (TC) (31 July 2020)
Shiner & Anor v Revenue & Customs (INCOME TAX - deductibility of interest) [2020] UKFTT 295 (TC) (17 July 2020)
Steadfast Manufacturing & Storage v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2020] UKFTT 286 (TC) (06 July 2020)
Thompson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 309 (TC) (29 July 2020)
Trevorrow v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 284 (TC) (03 July 2020)
Tucker v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 307 (TC) (27 July 2020)
Viking Enterprises Ltd v Revenue & Customs (Procedure - application to set aside strike out) [2020] UKFTT 306 (TC) (22 July 2020)
Ward v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 287 (TC) (07 July 2020)
Wired Orthodontics Ltd and Others v Revenue & Customs (PROCEDURE : application for disclosure of communications) (Rev 1) [2020] UKFTT 290 (TC) (09 July 2020)
Y4 Express Ltd v Revenue & Customs (Value Added Tax - Input tax) [2020] UKFTT 293 (TC) (10 July 2020)
Zaiceva v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 310 (TC) (29 July 2020)

August

Ahmed v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - information notice made up of text of two earlier notices) [2020] UKFTT 337 (TC) (17 August 2020)
Angel v Revenue & Customs (INCOME TAX - application for permission to appeal out of time) [2020] UKFTT 345 (TC) (26 August 2020)
Baig v Revenue & Customs (VAT - assessments - 20 year time limit) [2020] UKFTT 318 (TC) (04 August 2020)
Bells v Revenue & Customs (Income Tax - application to strike out appeal) [2020] UKFTT 340 (TC) (20 August 2020)
Bieliauskas v Revenue & Customs (INCOME TAX - late filing penalties) [2020] UKFTT 346 (TC) (26 August 2020)
Bradish v Revenue & Customs (INCOME TAX - Penalty for late filing) [2020] UKFTT 324 (TC) (11 August 2020)
Concept Multicar Ltd v Revenue & Customs (VALUE ADDED TAX - default surcharge) [2020] UKFTT 344 (TC) (26 August 2020)
Cooke v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 339 (TC) (18 August 2020)
Dabbs v Revenue & Customs (INCOME TAX - penalties for late filing) [2020] UKFTT 325 (TC) (11 August 2020)
Dar v Revenue & Customs (INCOME TAX - Penalty for late filing) [2020] UKFTT 322 (TC) (10 August 2020)
Dorafshanian v Revenue & Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of cigarettes) [2020] UKFTT 342 (TC) (25 August 2020)
Greenspace (UK) Ltd v Revenue & Customs (VAT) [2020] UKFTT 349 (TC) (27 August 2020)
He (t/a New China Restaurant) v Revenue & Customs (VAT - application for hardship) [2020] UKFTT 317 (TC) (04 August 2020)
Hill v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - taxpayer with liability did not complete tax return) [2020] UKFTT 316 (TC) (10 August 2020)
Holland-Bosworth v Revenue & Customs (Capital Gains Tax-Entrepreneurs' Relief-Personal Company) [2020] UKFTT 331 (TC) (12 August 2020)
The Ice Rink Co Ltd & Planet Ice (Milton Keynes) Ltd v Revenue & Customs (VAT - SUPPLY : Single or multiple) [2020] UKFTT 350 (TC) (27 August 2020)
Jama v Revenue & Customs (INCOME TAX : fixed and daily penalties for failure to file a self-assessment) [2020] UKFTT 336 (TC) (17 August 2020)
Lucas v Revenue & Customs (INCOME TAX - TERMINATION OF EMPLOYMENT) [2020] UKFTT 329 (TC) (12 August 2020)
McCann v Revenue & Customs (INCOME TAX- penalty for inaccuracy in return) [2020] UKFTT 347 (TC) (26 August 2020)
McNaughton v Revenue & Customs (INCOME TAX - Permission to make a late appeal) [2020] UKFTT 332 (TC) (14 August 2020)
Miah v Revenue & Customs (INCOME TAX - late payment penalties and late filing penalty) [2020] UKFTT 343 (TC) (25 August 2020)
Muir v Revenue & Customs (Customs civil evasion penalty - excise evasion penalty) [2020] UKFTT 315 (TC) (03 August 2020)
Oceanic Creations London Ltd v Revenue & Customs (INCOME TAX - fixed penalty for failure to file) [2020] UKFTT 341 (TC) (24 August 2020)
Peterborough Plant Sales Ltd v Revenue & Customs (VAT - denial of input tax - plant and machinery sales) [2020] UKFTT 338 (TC) (18 August 2020)
Pickles v Revenue & Customs (Supplementry Decision) [2020] UKFTT 327 (TC) (12 August 2020)
Pirasana v Revenue & Customs (INCOME TAX : fixed and daily penalties for failure to file a self-assessment return on time) [2020] UKFTT 334 (TC) (17 August 2020)
Planet Ice (Milton Keynes) Ltd & Anor v Revenue & Customs (VALUE ADDED TAX - package of supplies of admission to ice skating rink and hire of children's ice skates) [2020] UKFTT 517 (TC) (27 August 2020)
Preston v Revenue & Customs (INCOME TAX - Penalties for late payment of tax) [2020] UKFTT 330 (TC) (13 August 2020)
Qureshi & Igen Distribution Ltd (In Liquidation) v Revenue & Customs (PROCEDURE - Appellant's application for further and better particulars) [2020] UKFTT 328 (TC) (13 August 2020)
Revenue & Customs v Opus Bestpay Ltd (DOTAS - Application for order that certain arrangements are notifiable) [2020] UKFTT 408 (TC) (18 August 2020)
Royal Bank of Scotland Group PLC v Revenue & Customs (PROCEDURE : Disclosure - Application for specific disclosure) [2020] UKFTT 321 (TC) (06 August 2020)
Salmon v Revenue & Customs (INCOME TAX : fixed and daily penalties for failure to file a self-assessment return on time) [2020] UKFTT 333 (TC) (17 August 2020)
Smart Organiser Ltd v Revenue & Customs (VAT - input tax claim) [2020] UKFTT 335 (TC) (17 August 2020)
Snapcrest Ltd v Revenue & Customs (VALUE ADDED TAX - permission to make a late appeal) [2020] UKFTT 320 (TC) (05 August 2020)
Withington KFC & NNS Services v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2020] UKFTT 319 (TC) (05 August 2020)

September

Bains v Revenue & Customs (Income tax - high income child benefit charge) [2020] UKFTT 356 (TC) (08 September 2020)
Best Solicitors v Revenue & Customs (PAYE - late payment penalties) [2020] UKFTT 375 (TC) (28 September 2020)
Bond v Revenue & Customs (Income tax - high income child benefit charge) [2020] UKFTT 355 (TC) (08 September 2020)
Box v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2020] UKFTT 353 (TC) (07 September 2020)
Cherwell Optical Ltd v Revenue & Customs (INCOME TAX : penalty for failure to make returns : Covid-19) [2020] UKFTT 374 (TC) (28 September 2020)
Devereaux v Revenue & Customs (INCOME TAX - Permission to appeal out of time) [2020] UKFTT 376 (TC) (29 September 2020)
Elmpine Developments Ltd v Revenue & Customs (Construction Industry Scheme) [2020] UKFTT 351 (TC) (02 September 2020)
Gatward v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2020] UKFTT 363 (TC) (14 September 2020)
GB Fleet Hire Ltd v Revenue & Customs (PROCEDURE : ppeal notified to Tribunal) [2020] UKFTT 365 (TC) (16 September 2020)
Glasby v Revenue & Customs (INCOME TAX - follower notices) [2020] UKFTT 352 (TC) (03 September 2020)
Golden Harvest Wholesale Ltd v Revenue & Customs (COSTS - application by HMRC for costs) [2020] UKFTT 369 (TC) (16 September 2020)
Honeybun v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2020] UKFTT 367 (TC) (16 September 2020)
Hussain v Revenue & Customs (Value Added tax : notice to register) [2020] UKFTT 372 (TC) (21 September 2020)
Issac v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2020] UKFTT 368 (TC) (16 September 2020)
Kera v Revenue & Customs (penalties for late payment) [2020] UKFTT 370 (TC) (17 September 2020)
Marsh & Riddell Ltd v Revenue & Customs (VAT) [2020] UKFTT 371 (TC) (17 September 2020)
McCann v Revenue & Customs (INCOME TAX - fixed and daily penalties) [2020] UKFTT 364 (TC) (15 September 2020)
Mosson v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2020] UKFTT 359 (TC) (10 September 2020)
Newey v Revenue & Customs (VAT - Abuse of Law doctrine) [2020] UKFTT 366 (TC) (14 September 2020)
New York Krispy Fried Chicked Ltd v Revenue & Customs (Value added tax - penalties raised for failure to comply by the deadline) [2020] UKFTT 379 (TC) (29 September 2020)
O'Connor v Revenue & Customs (Income tax - high income child benefit charge) [2020] UKFTT 354 (TC) (08 September 2020)
Osborne v Revenue & Customs (INCOME TAX : deductibility of fitness training) [2020] UKFTT 373 (TC) (25 September 2020)
Paniec (t/a Pan Pol Edward Paniec Transport Samochodowy) v Revenue & Customs (PROCEDURE : Other) [2020] UKFTT 360 (TC) (10 September 2020)
Pervez v Revenue & Customs (INCOME TAX - Permission to appeal out of time) [2020] UKFTT 377 (TC) (29 September 2020)
Phillips v Revenue & Customs (CAPITAL GAINS TAX - relief on disposal of private residence) [2020] UKFTT 381 (TC) (30 September 2020)
Rashid v Revenue & Customs (PROCEDURE - permission to make late appeals against personal liability notices) [2020] UKFTT 378 (TC) (29 September 2020)
Smithers v Revenue & Customs (VAT DIY HOUSEBUILDERS� SCHEME - claim refused) [2020] UKFTT 380 (TC) (30 September 2020)
Stokes v Revenue & Customs (INCOME TAX - penalties for failure to make returns) [2020] UKFTT 357 (TC) (08 September 2020)
Unwin v Revenue & Customs (PAYE - Personal Liability Notice) [2020] UKFTT 358 (TC) (07 September 2020)
Wilkinson v Revenue & Customs (INCOME TAX - compensation paid to a person carrying on a property rental business) [2020] UKFTT 362 (TC) (11 September 2020)
Wiseman v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2020] UKFTT 383 (TC) (29 September 2020)

October

Alves v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2020] UKFTT 405 (TC) (13 October 2020)
AMW Estates Ltd v Revenue & Customs (VALUE ADDED TAX - applications by the Appellant to debar the Respondents from proceedings) [2020] UKFTT 410 (TC) (16 October 2020)
Borg v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 389 (TC) (06 October 2020)
Box v Revenue & Customs (Penalties for late filing of self assessment tax return) (Rev 1) [2020] UKFTT 391 (TC) (14 October 2020)
Breezeboard Pro Ltd v Revenue & Customs (Customs Duty - Civil Evasion Penalty - misdeclaration of imported hoverboards) [2020] UKFTT 436 (TC) (30 October 2020)
Butler v Revenue & Customs (CGT - Discovery Assessment - penalties) (Rev 1) [2020] UKFTT 395 (TC) (8 October 2020)
Chelmsford City Council v Revenue & Customs (VAT - Local authority - sports and leisure facilities - whether economic activity) [2020] UKFTT 432 (TC) (17 October 2020)
Cockburn v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 388 (TC) (05 October 2020)
Core & Anor v Revenue & Customs (CAPITAL GAINS TAX - relief on disposal of private residence) [2020] UKFTT 440 (TC) (31 October 2020)
Craft v Revenue And Customs (INCOME TAX - High income child benefit charge) [2020] UKFTT 420 (TC) (21 October 2020)
Crow Metals Ltd v Revenue & Customs (VAT - denial of input tax) [2020] UKFTT 423 (TC) (23 October 2020)
Gadhavi v Revenue & Customs (information notice- whether appellant required to produce the documents listed) [2020] UKFTT 413 (TC) (16 October 2020)
Gadhavi v Revenue & Customs (information notice- whether appellant required to produce the documents listed) [2020] UKFTT 429 (TC) (29 October 2020)
Hadee Engineering Co Ltd v Revenue & Customs (CORPORATION TAX - Research and Development) [2020] UKFTT 497 (TC) (10 October 2020)
Hamid Property Investments v Revenue & Customs (Late filing penalties) [2020] UKFTT 386 (TC) (05 October 2020)
Hammon v Revenue & Customs (INCOME TAX - penalties for failure to make return on time) [2020] UKFTT 412 (TC) (16 October 2020)
Heacham Holidays Ltd v Revenue & Customs (PENALTIES - late filing of ATED returns) [2020] UKFTT 406 (TC) (14 October 2020)
HSBC Electronic Data Processing (Guangdong) Ltd & Ors v Revenue & Customs (PROCEDURE - application for agreed issues) [2020] UKFTT 402 (TC) (12 October 2020)
Hurt v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 390 (TC) (06 October 2020)
Kelly v Revenue And Customs (INCOME TAX - penalties for late payment) (Rev 1) [2020] UKFTT 382 (TC) (01 October 2020)
Keslake v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 394 (TC) (07 October 2020)
Keyworth v Revenue & Customs (application for permission to appeal - appeal to HMRC out of time) [2020] UKFTT 426 (TC) (27 October 2020)
Lancashire & Ors v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust) [2020] UKFTT 407 (TC) (13 October 2020)
Langdale Brewing Company Ltd v Revenue & Customs (Penalties - Alcoholic Liquor Duties) [2020] UKFTT 384 (TC) (02 October 2020)
Leeds Beckett Students' Union v Revenue & Customs (VALUE ADDED TAX - whether events were fund-raising events) [2020] UKFTT 430 (TC) (29 October 2020)
Lincoln Yurts Ltd v Revenue And Customs (VAT - late appeal) [2020] UKFTT 418 (TC) (19 October 2020)
McCabe v Revenue & Customs (PROCEDURE - HMRC�s application to withdraw Statement of Agreed Issues) [2020] UKFTT 428 (TC) (28 October 2020)
McDonough v Revenue And Customs (INCOME TAX - High income child benefit charge) [2020] UKFTT 421 (TC) (21 October 2020)
Merit Developments NI & Anor v Revenue & Customs (STAMP DUTY LAND TAX - whether discovery assessment validly made) [2020] UKFTT 414 (TC) (17 October 2020)
Midlothian Council v Revenue & Customs (VAT - Local authority - sports and leisure facilities - whether economic activity) [2020] UKFTT 433 (TC) (17 October 2020)
Mid Ulster District Council v Revenue & Customs (VAT - Local authority - sports and leisure facilities - whether economic activity) [2020] UKFTT 434 (TC) (17 October 2020)
Moaref & Anor v Revenue & Customs (SDLT - relief from higher charge for replacement residence) [2020] UKFTT 396 (TC) (10 October 2020)
Murgasanu v Revenue & Customs (INCOME TAX - permission to make late appeal) [2020] UKFTT 401 (TC) (10 October 2020)
Nestupova v Revenue & Customs (INCOME TAX - fixed and daily penalties for failure to file a self-assessment) [2020] UKFTT 411 (TC) (16 October 2020)
Ogunyemi v Revenue & Customs (INCOME TAX - penalties for late filing) [2020] UKFTT 398 (TC) (10 October 2020)
Paul v Revenue & Customs (Taxation of Lloyd's syndicates - whether provision for different treatment unlawful ) [2020] UKFTT 415 (TC) (17 October 2020)
P D Properties & Investments Ltd v Revenue & Customs (VAT - deliberate penalty) [2020] UKFTT 400 (TC) (10 October 2020)
Rahman v Revenue & Customs (INCOME TAX - penalties for late payment) [2020] UKFTT 393 (TC) (07 October 2020)
R T Rate Ltd v Revenue & Customs (VALUE ADDED TAX - motors traders) [2020] UKFTT 392 (TC) (07 October 2020)
Smith Homes 9 Ltd v Revenue & Customs (STAMP DUTY LAND TAX- Multiple Dwellings Relief) [2020] UKFTT 437 (TC) (31 October 2020)
Stewart v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 399 (TC) (10 October 2020)
Sukumuran v Revenue & Customs (INCOME TAX - penalties - whether behaviour deliberate) [2020] UKFTT 435 (TC) (30 October 2020)
Swanage Sea Rowing Club v Revenue & Customs (VAT - construction of new boathouse for charitable sea rowing club) [2020] UKFTT 427 (TC) (27 October 2020)
Szpakowska v Revenue & Customs (INCOME TAX - penalty for failure to make returns) [2020] UKFTT 403 (TC) (10 October 2020)
Taylor v Revenue & Customs (INCOME TAX - ALLOWABLE EXPENSES - Closure Notice) [2020] UKFTT 416 (TC) (17 October 2020)
Telec Utilities Ltd v Revenue & Customs (VAT default surcharges - insufficiency of funds) [2020] UKFTT 424 (TC) (27 October 2020)
Three Sixty Insure Ltd v Revenue & Customs (Employer's Annual Return - penalties for late filing) [2020] UKFTT 409 (TC) (14 October 2020)
University Of Southampton Students' Union v Revenue And Customs (VAT on hot food & coffee sales) [2020] UKFTT 419 (TC) (20 October 2020)
Uppal v Revenue & Customs (INCOME TAX - closure notice - deductible expenses) [2020] UKFTT 417 (TC) (17 October 2020)
Waterside Escapes Ltd v Revenue & Customs (SDLT - higher threshold interest - relief for a qualifying property rental business) [2020] UKFTT 404 (TC) (13 October 2020)
Wells v Revenue & Customs (application for permission to appeal - whether reasonable excuse for failure to appeal in time) [2020] UKFTT 422 (TC) (23 October 2020)
Wickford Development Co Ltd v Revenue & Customs (Refund of VAT to builders) [2020] UKFTT 387 (TC) (05 October 2020)
Zhang v Revenue & Customs (application for permission to appeal - appeal to HMRC out of time) [2020] UKFTT 425 (TC) (27 October 2020)
Zuffar v Revenue & Customs (INCOME TAX - penalties for late filing) [2020] UKFTT 397 (TC) (10 October 2020)

November

Balogun v Revenue & Customs (Income tax - HMRC determination for 2007-08 - appellant out of time) [2020] UKFTT 457 (TC) (11 November 2020)
Barlow v Revenue & Customs (for failure to take corrective action following service of Follower Notice) [2020] UKFTT 486 (TC) (30 November 2020)
Beben v Revenue & Customs (fixed and daily penalties for late filing) [2020] UKFTT 485 (TC) (30 November 2020)
Blackrock Holdco 5 LLC v Revenue & Customs (NCOME TAX/CORPORATION TAX - Acquisition of Barclays Global Investors) [2020] UKFTT 443 (TC) (03 November 2020)
Campbell v Revenue & Customs (INCOME TAX - penalties for late-filing of tax returns) (Rev 1) [2020] UKFTT 445 (TC) (23 November 2020)
Cerchez v Revenue & Customs (PROCEDURE - application for permission to make a late appeal) [2020] UKFTT 452 (TC) (06 November 2020)
C&J Clark International Ltd v Revenue & Customs (Customs Duty - anti-dumping duty) [2020] UKFTT 480 (TC) (27 November 2020)
Codd v Revenue & Customs (NCOME TAX - penalty for late filing of tax return) [2020] UKFTT 446 (TC) (04 November 2020)
Cox, Executors of the late v Revenue & Customs (INHERITANCE TAX - Business Property Relief) [2020] UKFTT 442 (TC) (03 November 2020)
Dhaliwal v Revenue & Customs (INCOME TAX - late filing and late payment penalties) [2020] UKFTT 463 (TC) (12 November 2020)
Dolan v Revenue & Customs (Income Tax - Self-assessment - Penalties) [2020] UKFTT 448 (TC) (04 November 2020)
Eurochoice Ltd v Revenue & Customs (Respondents application for order that appellant and its director be jointly and severally liable to pay costs) [2020] UKFTT 449 (TC) (05 November 2020)
Fei Ling v Revenue & Customs (Income tax - fixed and daily penalties for late filing of self-assessment return) [2020] UKFTT 467 (TC) (13 November 2020)
Footprint Associates v Revenue & Customs (REINSTATEMENT APPLICATION) [2020] UKFTT 481 (TC) (27 November 2020)
Forest Commercial Services Ltd v Revenue & Customs (Stamp Duty Land Tax - Penalty for inaccurate SDLT return) [2020] UKFTT 470 (TC) (17 November 2020)
Fortune Foods UK Ltd v Revenue & Customs (Soft Drinks Industry Levy) [2020] UKFTT 478 (TC) (27 November 2020)
Gibson v Revenue & Customs (failure to notify claim for enhanced protection in time) [2020] UKFTT 439 (TC) (03 November 2020)
Henderson v Revenue & Customs (fixed penalty for late filing) [2020] UKFTT 484 (TC) (30 November 2020)
Jinks v Revenue & Customs (INCOME TAX - procedure - application to strike out appeal) [2020] UKFTT 450 (TC) (05 November 2020)
Krystal Hosting Ltd v Revenue & Customs (VAT Mini One Stop Shop (MOSS) Scheme - Cancellation of registration) [2020] UKFTT 447 (TC) (04 November 2020)
Mirza v Revenue & Customs (VAT - default surcharge - return received timeously) [2020] UKFTT 456 (TC) (09 November 2020)
Murphy v Revenue & Customs (NCOME TAX - dispute with Metropolitan Police concerning over-time payments) [2020] UKFTT 461 (TC) (11 November 2020)
Nasir v Revenue & Customs (application for late appeal - no good explanation - refused) [2020] UKFTT 455 (TC) (09 November 2020)
Netbusters (UK) Ltd v Revenue & Customs (proper classification for VAT purposes the supplies) [2020] UKFTT 438 (TC) (02 November 2020)
Ougs Maintenance Services Ltd V Revenue & Customs (Vat Default Surcharge - Payment Made By Fps On Day Before Due) [2020] UKFTT 466 (Tc) (13 November 2020)
Owen v Revenue & Customs (Application to make a late appeal - income tax � fixed and daily penalties for late filing of self-assessment) [2020] UKFTT 479 (TC) (27 November 2020)
Parker v Revenue & Customs (PROCEDURE - whether a "decision letter" was appealable) [2020] UKFTT 465 (TC) (13 November 2020)
Prime Aesthetics Ltd v The Welsh Revenue Authority (Land Transaction Tax - Penalty for failure to pay LTT on purchase of hotel) [2020] UKFTT 474 (TC) (24 November 2020)
Project Blue Ltd v Revenue & Customs (STAMP DUTY LAND TAX - contingent consideration)) [2020] UKFTT 475 (TC) (24 November 2020)
Qurban v Revenue & Customs (late filing of tax returns) [2020] UKFTT 460 (TC) (12 November 2020)
Rarter Ltd v Revenue & Customs (Excise Duty - Whether Valid Movement Guarantee In Place) [2020] UKFTT 464 (Tc) (12 November 2020)
Ritblat v Revenue & Customs (PROCEDURE - effect of general stay of proceedings) [2020] UKFTT 453 (TC) (06 November 2020)
Robinson v Revenue & Customs (Value Added Tax - withdrawal of cash basis) [2020] UKFTT 477 (TC)) (24 November 2020)
Ryden Contractors Ltd v Revenue & Customs (CT - Tax return - late filing penalties - injury of sole director) [2020] UKFTT 462 (TC) (13 November 2020)
Solvkjaer v Revenue & Customs (NCOME TAX - individual tax return - late filing penalties) [2020] UKFTT 458 (TC) (11 November 2020)
Subway (Staines Central) Ltd v Revenue & Customs (VAT - assessment - standard rated sales incorrectly recorded as zero rated) [2020] UKFTT 468 (TC) (13 November 2020)
Tallington Lakes Ltd v Revenue & Customs (VAT - caravan disconnection fees) [2020] UKFTT 451 (TC) (06 November 2020)
Uddin v Revenue & Customs (NCOME TAX - claim for repayment under UK-Bangladesh Double Tax Convention for five years) [2020] UKFTT 441 (TC) (03 November 2020)
Volkerrail Plant Ltd & Ors v Revenue & Customs (Income tax/Corporation Tax - Group relief ) [2020] UKFTT 476 (TC) (16 November 2020)

December

Amini v Revenue & Customs (Excise and Customs Duty - importation of tobacco products) [2020] UKFTT 496 (TC) (07 December 2020)
Brocklesby v Revenue & Customs (late filing penalty) [2020] UKFTT 498 (TC) (10 December 2020)
Bussau v Revenue & Customs (PROCEDURE - Appellant's applications for barring order) [2020] UKFTT 508 (TC) (21 December 2020)
Conservatory Roofing Systems Ltd v Revenue & Customs (VALUE ADDED TAX - reduced rate supply - energy saving materials) [2020] UKFTT 506 (TC) (21 December 2020)
Cumming-Bruce v Revenue & Customs (CAPITAL GAINS TAX - Allowable capital losses) [2020] UKFTT 490 (TC) (4 December 2020)
D & G Thames Ditton Ltd v Revenue & Customs (Annual Tax on Enveloped Dwellings) [2020] UKFTT 489 (TC) (3 December 2020)
Fastklean Ltd v Revenue & Customs ( application by third party for access after decision issued to copy of an email within the document bundle) [2020] UKFTT 511 (TC) (23 December 2020)
Fenix International Ltd v Revenue And Customs (VAT - Validity of European Commission Implementing Regulation) [2020] UKFTT 499 (TC) (15 December 2020)
Foyje v Revenue & Customs (claim for repayment under UK-Bangladesh Double Tax Treaty) [2020] UKFTT 494 (TC) (04 December 2020)
GB Taxi Services Ltd v Revenue & Customs (INSURANCE PREMIUM TAX - liability to be registered) [2020] UKFTT 507 (TC) (18 December 2020)
GLS Ltd v Revenue & Customs (VAT - Consideration for provision of services or advance by way of loan) [2020] UKFTT 515 (TC) (31 December 2020)
Harrison v Revenue & Customs (VAT - Agricultural Flat Rate Scheme) [2020] UKFTT 518 (TC) (16 December 2020)
Healthspan Ltd v Revenue & Customs (VAT - goods despatched from warehouse in Netherlands delivered to UK customers) [2020] UKFTT 509 (TC) (17 December 2020)
Klevienes v Revenue & Customs (Excise Duty - seizure of vehicle - restoration of vehicle refused) [2020] UKFTT 510 (TC) (21 December 2020)
Leisure Parks Real Estate Ltd v Revenue & Customs (CORPORATION TAX - penalties - whether reasonable excuse) [2020] UKFTT 504 (TC) (15 December 2020)
Mohamed v Revenue & Customs (fixed and daily penalties for late filing) [2020] UKFTT 492 (TC) (4 December 2020)
Padfield & Ors v Revenue & Customs (CAPITAL GAINS TAX AND INCOME TAX - whether a loss arising as a result of two forward contracts over securities...) [2020] UKFTT 513 (TC) (23 December 2020)
Parekh v Revenue & Customs (costs - whether HMRC acted unreasonably) [2020] UKFTT 488 (TC) (3 December 2020)
Patten v Revenue & Customs (VAT registration - appeal against a favourable HMRC decision misconceived) [2020] UKFTT 495 (TC) (07 December 2020)
Silverdoor Ltd v Revenue & Customs (application for amendment of grounds of appeal) [2020] UKFTT 514 (TC) (31 December 2020)
Sternlicht & Ors v Revenue & Customs (NCOME TAX - application by HMRC to strike out appeal on basis that it has no reasonable prospect of success) [2020] UKFTT 502 (TC) (14 December 2020)
St James Marketing Ltd v Revenue & Customs (VAT - default surcharge assessment) [2020] UKFTT 505 (TC) (15 December 2020)
Stringer v Revenue & Customs (Income Tax - application to make a late appeal) [2020] UKFTT 491 (TC) (04 December 2020)
Tim Norton Motor Services Ltd & Anor v Revenue & Customs (INCOME TAX AND NICs - benefits in kind) [2020] UKFTT 503 (TC) (14 December 2020)
Tim Van Vlaandern Transport Sro v Revenue & Customs (Excise Duty - seizure of vehicle) [2020] UKFTT 487 (TC) (3 December 2020)
Turner v Revenue & Customs (INCOME TAX - discovery assessments) [2020] UKFTT 512 (TC) (30 December 2020)
The Union Castle Mail Steamship Company Ltd v Revenue & Customs (Issues remitted from Court of Appeal - Whether appellant should be permitted seek to amend its tax computation) [2020] UKFTT 493 (TC) (4 December 2020)

Other cases from 2020

Bluejay Mining Plc v Revenue & Customs (Value Added Tax - deduction of input tax - services supplied from holding company to subsidiary) [2020] UKFTT 473 (TC) (18 November 2020 2020)
Kang & Mand Ltd v Revenue & Customs (VAT assessment for over claimed input tax - VAT incorrectly charged by seller on sale of residential flats) [2020] UKFTT 471 (TC) (17 November 2020 2020)
Reader v Revenue & Customs (Excise and Customs Duty - tobacco products seized) [2020] UKFTT 472 (TC) (18 November 2020 2020)

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