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	2021 First-tier Tribunal (Tax)
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2021 First-tier Tribunal (Tax)

February 2018

• Riverside Aromatics Ltd v Revenue & Customs (Customs duty - Whether a solution of ammonium sulphide) [2021] UKFTT 400 (TC) (13 February 2018)

April 2020

• Visockas v Revenue and Customs (EXCISE DUTY - Assessment to excise duty and wrongdoing penalty in respect of cigarettes seized at airport) [2021] UKFTT 168 (TC) (02 April 2020)

November 2020

• Dolphin Drilling Ltd v Revenue and Customs (CORPORATION TAX) [2021] UKFTT 145 (TC) (16 November 2020)

June 202

• JTI Acquisition Company (2011) Ltd v Revenue & Customs (PROCEDURE - application by a non-party for copies of skeleton arguments and written submissions before issue of dispositive decision) [2021] UKFTT 446 (TC) (25 June 202)

January

• Albany Fish Bar Limited & Anor v Revenue & Customs (VAT - whether deliberate and concealed understatement of VAT liabilities) [2021] UKFTT 100 (TC) (05 January 2021)
• Albany Fish Bar Ltd v Revenue And Customs (VAT - whether deliberate and concealed understatement) [2021] UKFTT 221 (TC) (5 January 2021)
• Ball Europe Ltd v Revenue and Customs (Discovery assessment - could hypothetical officer reasonably be expected to be aware of insufficiency) [2021] UKFTT 23 (TC) (28 January 2021)
• Bateson v Revenue and Customs (INCOME TAX - ENHANCED PENSION PROTECTION) [2021] UKFTT 26 (TC) (29 January 2021)
• Bennedy's Development Ltd v Revenue and Customs (ANNUAL TAX ON ENVELOPED DWELLINGS - late filing of return) [2021] UKFTT 21 (TC) (27 January 2021)
• Bentley v Revenue & Customs (INCOME TAX - follower notices - necessary corrective action not taken) [2021] UKFTT 5 (TC) (08 January 2021)
• Borough Council Of King's Lynn And West Norfolk (No. 2) v Revenue & Customs (VAT - Public authority car park) [2021] UKFTT 10 (TC) (18 January 2021)
• Bradford v Revenue & Customs (HMRC application for further and better particulars) [2021] UKFTT 2 (TC) (06 January 2021)
• Casa Di Vini Ltd v Revenue & Customs (EXCISE DUTIES - refusal of approval under the Alcohol Wholesaler Registration Scheme) [2021] UKFTT 11 (TC) (20 January 2021)
• Clipperton & Anor v Revenue & Customs (INCOME TAX - settlements legislation) [2021] UKFTT 12 (TC) (20 January 2021)
• Doe v Revenue and Customs (STAMP DUTY LAND TAX - transaction involving multiple dwellings) [2021] UKFTT 17 (TC) (25 January 2021)
• Edebiri (t/a TT Trading) v Revenue & Customs (VAT - gig economy worker registered for VAT by courier company) [2021] UKFTT 4 (TC) (07 January 2021)
• Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro) [2021] UKFTT 18 (TC) (26 January 2021)
• The How Development 1 Ltd v Revenue & Customs (Stamp Duty Land Tax - residential or mixed use - woodland within curtilage of country house) [2021] UKFTT 248 (TC) (15 January 2021)
• Imprimatur Capital Holdings Ltd v Revenue and Customs (VAT - right to deduct input tax on supplies) [2021] UKFTT 19 (TC) (27 January 2021)
• Jocuguma Properties Ltd v Revenue and Customs (ANNUAL TAX ON ENVELOPED DWELLINGS - late filing of return) [2021] UKFTT 20 (TC) (27 January 2021)
• Jota Jota Alimentos Global SL v Revenue and Customs Commissioners (VAT - EU refund claim) [2021] UKFTT 14 (TC) (22 January 2021)
• Kaur v Revenue & Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of 8kg hand rolling tobacco) [2021] UKFTT 8 (TC) (14 January 2021)
• Kennedy v Revenue & Customs (CAPITAL GAINS TAX - entrepreneurs' relief) [2021] UKFTT 3 (TC) (05 January 2021)
• Long and another v Revenue and Customs (~) [2021] UKFTT 24 (TC) (28 January 2021)
• Millennium Cash and Carry Ltd v Revenue and Customs (ALCOHOLIC LIQUOR DUTY - Alcoholic Liquor Wholesaling) [2021] UKFTT 16 (TC) (25 January 2021)
• Partridge v Revenue & Customs (STAMP DUTY LAND TAX - transaction involving multiple dwellings) [2021] UKFTT 6 (TC) (13 January 2021)
• Paul Baldwin T/A Baldwin Motor Services v Revenue and Customs (VALUE ADDED TAX - penalty for failure to register for VAT) [2021] UKFTT 15 (TC) (22 January 2021)
• RMF Construction Services Ltd v Revenue & Customs (Income Tax - construction industry scheme) [2021] UKFTT 9 (TC) (15 January 2021)
• Robin St John Sellers v Revenue and Customs (VAT - Default Surcharges) [2021] UKFTT 27 (TC) (26 January 2021)
• St George's University Ltd v Revenue & Customs (Value Added Tax - education and vocational training) [2021] UKFTT 13 (TC) (22 January 2021)
• Tartaruga Insurance Ltd v Revenue & Customs (Insurance Premium tax - exemption for premiums related to risks situated outside the UK) [2021] UKFTT 7 (TC) (14 January 2021)
• Tasca Tankers Ltd v Revenue and Customs (application to strike out appeal - no reasonable prospect of success) [2021] UKFTT 25 (TC) (29 January 2021)
• Zargar v Revenue and Customs (PROCEDURE - Income tax - whether to give permission for late appeal to be made) [2021] UKFTT 22 (TC) (28 January 2021)

February

• Brown v Revenue and Customs (EXCISE - red diesel) [2021] UKFTT 35 (TC) (8 February 2021)
• Burford v Revenue & Customs (INCOME TAX - Whether a notice to file pursuant...) [2021] UKFTT 47 (TC) (17 February 2021)
• Burke v Revenue and Customs (INCOME TAX - discovery assessments) [2021] UKFTT 33 (TC) (5 February 2021)
• Contractor v Revenue & Customs (INCOME TAX - discovery assessment - tax avoidance scheme) [2021] UKFTT 54 (TC) (23 February 2021)
• Cowdenbeath Taxi Services Ltd v Revenue and Customs Commissioner (appeal against the decision) [2021] UKFTT 43 (TC) (12 February 2021)
• Everyday Wholesale Ltd v Revenue and Customs (application for direction that HMRC answer 15 questions - whether "mirror" of Fairford Directions) [2021] UKFTT 28 (TC) (2 February 2021)
• Flood v Revenue and Customs (VALUE ADDED TAX - Appellant registered for VAT between August 2014 and June 2015 but continued trading) [2021] UKFTT 37 (TC) (8 February 2021)
• Gammell v Revenue & Customs (INCOME TAX - ENHANCED PENSION PROTECTION) [2021] UKFTT 49 (TC) (24 February 2021)
• Happy Customer Ltd (T/a Subway) v Revenue & Customs (reinstatement application - appeal struck out following breach of unless order) [2021] UKFTT 46 (TC) (17 February 2021)
• Hayden v Revenue & Customs (High Income Child Benefit Charge, reasonable excuse for failure to file return) [2021] UKFTT 51 (TC) (23 February 2021)
• HFFX Llp and others v Revenue and Customs (INCOME TAX - whether amounts were partnership profits) [2021] UKFTT 36 (TC) (8 February 2021)
• HMRC v Root 2 Tax Ltd v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 313 (TC) (03 February 2021)
• Ibnahaten v Revenue and Customs (INCOME TAX - penalty for failure to make returns) [2021] UKFTT 40 (TC) (8 February 2021)
• Iqbal v Revenue and Customs (permission to make a late appeal) [2021] UKFTT 42 (TC) (11 February 2021)
• Knightsbridge Accountants Ltd v Revenue and Customs (VAT - assessment to recover disallowed input tax) [2021] UKFTT 39 (TC) (9 February 2021)
• Lucky Technology Ltd v Revenue & Customs (Application for disclosure) [2021] UKFTT 55 (TC) (23 February 2021)
• Mehrban v Revenue & Customs () [2021] UKFTT 53 (TC) (25 February 2021)
• Odey Asset Management Llp v Revenue and Customs (INCOME TAX - tax effects of a partnership incentive plan) [2021] UKFTT 31 (TC) (4 February 2021)
• Omolade v Revenue and Customs (INCOME TAX - whether deposits and transfers into Appellant's bank accounts were income) [2021] UKFTT 41 (TC) (10 February 2021)
• Outram and another v Revenue and Customs (application that HMRC be precluded from raising an alternative argument set out in their skeleton argument) [2021] UKFTT 29 (TC) (2 February 2021)
• Phillips v Revenue & Customs (reinstatement application following withdrawal) [2021] UKFTT 45 (TC) (17 February 2021)
• Poundland Ltd v Revenue and Customs (VALUE ADDED TAX - bespoke retail scheme) [2021] UKFTT 188 (TC)(17 February 2021)
• The Prudential Assurance Company Ltd v Revenue & Customs (VAT - Supply of investment management services within VAT group) [2021] UKFTT 50 (TC) (26 February 2021)
• Rahman v Revenue and Customs (INCOME TAX - penalties for late payment) [2021] UKFTT 32 (TC) (5 February 2021)
• Revenue & Customs v Cornhill P W Ltd (INCOME TAX/CORPORATION TAX - Application by HMRC for information) [2021] UKFTT 48 (TC) (17 February 2021)
• Roger Preston Group Ltd v Revenue and Customs (CORPORATION TAX - Accountancy treatment and amortisation of assets sold) [2021] UKFTT 38 (TC) (9 February 2021)
• Singer v Revenue and Customs (Appeal against interest for late payment of SDLT - appeal struck out on the basis that the Tribunal has no jurisdiction) [2021] UKFTT 30 (TC) (3 February 2021)
• Step By Step (Northern Ireland) Ltd v Revenue & Customs (VAT - HMRC refusal of application to cancel VAT registration) [2021] UKFTT 52 (TC) (24 February 2021)
• Sternlicht & Ors v Revenue & Customs (INCOME TAX - application by HMRC to strike out appeal on basis that it has no reasonable prospect of success) [2021] UKFTT 59 (TC) (24 February 2021)
• Wild (t/a mark wild haulage) & Anor (EXISE DUTIES-application) [2021] UKFTT 34 (TC) (8 February 2021)

March

• Acosta v Revenue & Customs (Income tax - Schedule 36 information notice) [2021] UKFTT 64 (TC) (09 March 2021)
• Adair & Ors v Revenue & Customs (applications for permission for late notification of appeal - reliance on advisers) [2021] UKFTT 66 (TC) (11 March 2021)
• Bertelsen v Revenue & Customs (STAMP DUTY LAND TAX) [2021] UKFTT 76 (TC) (18 March 2021)
• Brearley v Revenue & Customs (PENALTIES FOR LATE FILING AND LATE PAYMENT) [2021] UKFTT 90 (TC) (31 March 2021)
• Charlton Chauffeur Drive Ltd v Revenue & Customs (CORPORATION TAX - settlement agreement in litigation) [2021] UKFTT 56 (TC) (01 March 2021)
• Cummine v Revenue & Customs (application for permission for late notification of appeal - reliance on advisers) [2021] UKFTT 67 (TC) (12 March 2021)
• DMC Business Machines Plc v Revenue & Customs (VALUE ADDED TAX - input tax deductibility) [2021] UKFTT 72 (TC) (15 March 2021)
• Duncan v Revenue & Customs (INCOME TAX - carried forward property business losses) [2021] UKFTT 81 (TC) (25 March 2021)
• Eunoia Initiatives v Revenue & Customs (VAT - Notice of Requirement to provide security) [2021] UKFTT 65 (TC) (09 March 2021)
• Euromoney Institutional Investor Plc v Revenue & Customs (Corporation Tax - Exchange of shares) [2021] UKFTT 61 (TC) (04 March 2021)
• Hargreaves & Ors v Revenue & Customs (INCOME TAX - whether issued to person whose tax position was being checked) [2021] UKFTT 80 (TC) (22 March 2021)
• He v Revenue & Customs (Late Appeal) [2021] UKFTT 77 (TC) (19 March 2021)
• IM Group Limited v Revenue & Customs (PROCEDURE - application to preclude HMRC from introducing additional arguments in statement of case) [2021] UKFTT 82 (TC) (26 March 2021)
• Kat-Twelve Spolka Z O.O v Revenue & Customs (EXCISE - seizure of vehicle) [2021] UKFTT 78 (TC) (19 March 2021)
• Leicester City Council v Revenue & Customs (repay certain amounts) [2021] UKFTT 75 (TC) (18 March 2021)
• Ling v Revenue & Customs (INCOME TAX - assessments - whether fair inferences) [2021] UKFTT 87 (TC) (26 March 2021)
• LMD Trading Ltd v Revenue & Customs (ANTI DUMPING DUTY — Aluminium Road Wheels) [2021] UKFTT 102 (TC) (31 March 2021)
• M Group Holdings Ltd v Revenue & Customs (substantial shareholding exemption) [2021] UKFTT 69 (TC) (12 March 2021)
• Movieventures Limited v Revenue & Customs (VAT - striking out - whether transaction with a counterparty was a barter transaction) [2021] UKFTT 89 (TC) (30 March 2021)
• Nedjai v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2021] UKFTT 73 (TC) (15 March 2021)
• Northumbria Healthcare Nhs Foundation Trust v Revenue & Customs (Value Added Tax - whether supply of car parking services by NHS Foundation Trust an 'economic activity') [2021] UKFTT 71 (TC) (11 March 2021)
• Oatein Limited v Revenue & Customs (VALUE ADDED TAX - procedure - application for decision to be set aside) [2021] UKFTT 86 (TC) (26 March 2021)
• Pacific Computers Limited v Revenue & Customs (VALUE ADDED TAX - preliminary issue - application for Tribunal to allow appeal summarily) [2021] UKFTT 88 (TC) (30 March 2021)
• Pala v Revenue & Customs (PROCEDURE - costs - whether HMRC behaved unreasonably) [2021] UKFTT 205 (TC) (9 March 2021)
• Phillips v Revenue & Customs (NCOME TAX and NICs - decision that Appellant self-employed during period of engagement ) [2021] UKFTT 91 (TC) (31 March 2021)
• Rajeswary v Revenue & Customs (Appeal - refusing to restore vehicle seized) [2021] UKFTT 206 (TC) (2 March 2021)
• Red Kite Art And Jewels Ltd v Revenue & Customs (VAT - claim for repayment supplement) [2021] UKFTT 63 (TC) (9 March 2021)
• Revenue & Customs v Premiere Picture Ltd (NCOME TAX, CAPITAL GAINS TAX AND CORPORATION TAX - disclosure of tax avoidance schemes) [2021] UKFTT 58 (TC) (09 March 2021)
• R K Fuels Ltd v Revenue & Customs (VAT - grant of rights over land) [2021] UKFTT 68 (TC) (11 March 2021)
• Royal County Down Golf Club v Revenue & Customs (VAT - time limits) [2021] UKFTT 70 (TC) (12 March 2021)
• Sheth v Revenue & Customs (Application to notify an appeal out of time) [2021] UKFTT 62 (TC) (08 March 2021)
• Tuner v Revenue & Customs (Married Women's Non-Payment Election and Married Women's Reduced Rate Election in respect of National Insurance) [2021] UKFTT 60 (TC) (08 March 2021)
• Uddin v Revenue & Customs (PENALTIES - application to make a late appeal ) [2021] UKFTT 79 (TC) (25 March 2021)
• Wilkinson v Revenue & Customs (SDLT - Multiple Dwellings Relief) [2021] UKFTT 74 (TC) (16 March 2021)

April

• Aozora GMAC Investment Ltd v Revenue And Customs (CORPORATION TAX - interest paid by US subsidiary to UK parent company) [2021] UKFTT 222 (TC) (12 April 2021)
• Aozora GMAC Investments Limited v Revenue & Customs (CORPORATION TAX - interest paid by US subsidiary to UK parent company) [2021] UKFTT 99 (TC) (12 April 2021)
• Cochrane v Revenue & Customs (PROCEDURE - strike out application) [2021] UKFTT 95 (TC) (08 April 2021)
• Cuthbertson v Revenue and Customs (INCOME TAX - late filing penalties) [2021] UKFTT 117 (TC) (20 April 2021)
• Endeavour Strategic Developments LLP v Revenue & Customs (VAT - denial of input tax) [2021] UKFTT 93 (TC) (07 April 2021)
• France v Revenue and Customs (INCOME TAX - penalties - late filing) [2021] UKFTT 113 (TC) (9 April 2021)
• GB Fleet Hire Ltd v Revenue and Customs (VAT - striking out - abuse of process) [2021] UKFTT 129 (TC) (30 April 2021)
• Hampel v Revenue and Customs (LATE FILING PENALTIES) [2021] UKFTT 120 (TC) (8 April 2021)
• Harrison v Revenue and Customs (VAT - penalties for failure to notify understated assessment) [2021] UKFTT 111 (TC) (9 April 2021)
• Hussain v Revenue & Customs (PROCEDURE - application to admit late documentary and witness evidence) [2021] UKFTT 92 (TC) (06 April 2021)
• Iginla v Revenue And Customs (CAPITAL GAINS TAX - whether under assessment) [2021] UKFTT 225 (TC) (9 April 2021)
• Iginla v Revenue & Customs (CAPITAL GAINS TAX - whether under assessment) [2021] UKFTT 98 (TC) (09 April 2021)
• Jayfex Ltd v Revenue and Customs (application for reinstatement of appeal following striking out for breach of an unless direction) [2021] UKFTT 112 (TC) (19 April 2021)
• Khatoun v Revenue and Customs (STAMP DUTY LAND TAX) [2021] UKFTT 104 (TC) (2 April 2021)
• Kingston Maurward College v Revenue and Customs (VAT - claim for credit for input tax) [2021] UKFTT 127 (TC) (7 April 2021)
• Lineker & Anor (t/a Gary Lineker Media) v Revenue & Customs (Procedure - Application to amend grounds of appeal - Application allowed) [2021] UKFTT 101 (TC) (14 April 2021)
• Lorraine McLaren v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 130 (TC) (30 April 2021)
• Lyons v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - contributor mature university student) [2021] UKFTT 121 (TC) (7 April 2021)
• MAS Fabrics Hong Kong Ltd v Revenue and Customs (Stamp Duty Land Tax - property bought by international company) [2021] UKFTT 116 (TC) (20 April 2021)
• McEnroe v Revenue & Customs (PROCEDURE - application to amend grounds of appeal) [2021] UKFTT 94 (TC) (07 April 2021)
• Miltine v Revenue and Customs (INCOME TAX - whether deposits and transfers into Appellant's bank accounts were income) [2021] UKFTT 108 (TC) (13 April 2021)
• Mobey v Revenue and Customs (STAMP DUTY LAND TAX-Multiple Dwellings Relief-main) [2021] UKFTT 122 (TC) (7 April 2021)
• Mullane v Revenue and Customs (SDLT Multiple Dwellings Relief) [2021] UKFTT 119 (TC) (6 April 2021)
• Outram v Revenue and Customs (INCOME TAX - loss relief) [2021] UKFTT 126 (TC) (27 April 2021)
• Perring v Revenue and Customs (Appeal against taxpayer information notice) [2021] UKFTT 110 (TC) (5 April 2021)
• Powell v Revenue and Customs (PENALTIES - late payment) [2021] UKFTT 114 (TC) (9 April 2021)
• Push Energy Limited v Revenue & Customs (PROCEDURE - application to require European Commission to disclose a document) [2021] UKFTT 97 (TC) (09 April 2021)
• Regency Site Personnel Ltd v Revenue and Customs (LATE APPEAL - Martland considered) [2021] UKFTT 128 (TC) (9 April 2021)
• Ropelewska-Kaniewska v Revenue and Customs (PROCEDURE-application for closure notices) [2021] UKFTT 125 (TC) (7 April 2021)
• Shinelock Ltd v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 318 (TC) (16 April 2021)
• Stephen v Revenue and Customs (Customs and Excise Duty - Restoration) [2021] UKFTT 105 (TC) (6 April 2021)
• Stone And Chrome.com Ltd v Revenue and Customs (PROCEDURE - application for permission to appeal out of time) [2021] UKFTT 118 (TC) (3 April 2021)
• Storey v Revenue and Customs (Expenses incurred in performance of employment duties) [2021] UKFTT 109 (TC) (5 April 2021)
• Tenconi v Revenue and Customs (CAPITAL GAINS TAX) [2021] UKFTT 107 (TC) (3 April 2021)
• Turley v Revenue and Customs (High Income Child Benefit Charge) [2021] UKFTT 123 (TC) (7 April 2021)
• Upiter Asset Management Group Limited v Revenue & Customs (VALUE ADDED TAX - supplies of management services made between two VAT groups) [2021] UKFTT 96 (TC) (09 April 2021)
• VNS Waste Solutions Ltd v Revenue and Customs (VALUE ADDED TAX - appeal against decision to deny right to deduct input tax) [2021] UKFTT 115 (TC) (16 April 2021)
• Wardle v Revenue and Customs (CAPITAL GAINS TAX - 'Entrepreneurs' relief ) [2021] UKFTT 124 (TC) (7 April 2021)
• WM Morrison Supermarkets Plc v Revenue and Customs (VAT - zero-rating - whether Organix and Nakd bars are confectionery) [2021] UKFTT 106 (TC) (3 April 2021)

May

• Avonside Roofing Ltd v Revenue and Customs (information notice - whether information reasonably required) [2021] UKFTT 158 (TC) (15 May 2021)
• Avramov v Revenue and Customs (EXCISE DUTIES - import of 14,800 cigarettes from Bulgaria) [2021] UKFTT 161 (TC) (18 May 2021)
• Barclays Services Ltd & Anor v Revenue and Customs (Application for a stay pending resolution of preliminary issues in another case by Upper Tribunal) [2021] UKFTT 151 (TC) (11 May 2021)
• Black Cabs Services Ltd v Revenue & Customs (VAT error correction claim) [2021] UKFTT 191 (TC) (6 May 2021)
• Blaenau Bach Farm v Revenue and Customs (VAT - denial of input tax credit) [2021] UKFTT 165 (TC) (21 May 2021)
• Brandbros Ltd v Revenue and Customs (SDLT) [2021] UKFTT 157 (TC) (17 May 2021)
• Caracavi Utility Cables Ltd v Revenue and Customs (VAT - striking out - intra-EU supplies) [2021] UKFTT 153 (TC) (14 May 2021)
• Chohan Management Ltd v Revenue & Customs (VAT - penalty - deregistration) [2021] UKFTT 196 (TC) (8 May 2021)
• Choudhrie v Revenue and Customs (application by appellant to notify an appeal late) [2021] UKFTT 152 (TC) (14 May 2021)
• Clarke v Revenue and Customs (Meaning of 'deliberate' considered) [2021] UKFTT 164 (TC) (20 May 2021)
• CMJ (Aberdeen) Ltd v Revenue & Customs (VAT - supply of construction services on the construction of a dwelling) [2021] UKFTT 190 (TC) (5 May 2021)
• Conservatory Roofing UK Ltd v Revenue & Customs (VAT - REDUCED RATES : Other) [2021] UKFTT 314 (TC) (26 May 2021)
• The Door Specialist Ltd v Revenue and Customs (VAT - Assessments for overpaid input tax reclaims) [2021] UKFTT 163 (TC) (20 May 2021)
• E.ON UK Plc v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS) [2021] UKFTT 156 (TC) (15 May 2021)
• Gearslutz.com Ltd & Anor v Revenue and Customs (Application for Closure Notices) [2021] UKFTT 150 (TC) (11 May 2021)
• Gooch Technology Ltd v Revenue and Customs (VAT - alcohol trading) [2021] UKFTT 149 (TC) (10 May 2021)
• Harp Wines & Spirits Ltd V Revenue & Customs (Excise duty - appeal against HMRC's decision to refuse approval for registration as a wholesaler of alcohol) [2021] UKFTT 192 (TC) (26 May 2021)
• Hayman Group Ltd v Revenue & Customs (Export of vodka under suspension - consignment never arrived at destination) [2021] UKFTT 195 (TC) (27 May 2021)
• Kelly v Revenue and Customs (Income tax - discovery assessment ) [2021] UKFTT 162 (TC) (18 May 2021)
• Messrs Elliot Balnakeil v Revenue & Customs (INCOME TAX - partnership return - enquiry and closure notice) [2021] UKFTT 193 (TC) (5 May 2021)
• Mr N Scoggins v Revenue & Customs (Income Tax - Discovery Assessments) [2021] UKFTT 315 (TC) (15 May 2021)
• Mullens v Revenue and Customs (INCOME TAX - Whether certain large payments made to the Appellant were taxable as income) [2021] UKFTT 131 (TC) (04 May 2021)
• Poll v Revenue And Customs (INCOME TAX - Trading Losses - Sideways loss relief) [2021] UKFTT 223 (TC) (7 May 2021)
• Radice v Revenue And Customs (appealed against a penalty) [2021] UKFTT 227 (TC) (27 May 2021)
• Rodriguez-Issa v Revenue and Customs (Inaccuracy penalty) [2021] UKFTT 154 (TC) (14 May 2021)
• Roger Preston Group Ltd v Revenue and Customs (COSTS - Complex category case) [2021] UKFTT 132 (TC) (04 May 2021)
• Scoggins v Revenue and Customs (Income Tax - Discovery Assessments) [2021] UKFTT 159 (TC) (15 May 2021)
• Smith Homes 9 Ltd v Revenue And Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief) [2021] UKFTT 226 (TC) (25 May 2021)
• Soapbox Communications Ltd v Revenue and Customs (Validity of notice of enquiry sent to Appellant c/o occupant of the registered office) [2021] UKFTT 148 (TC) (14 May 2021)
• Spring Capital Ltd v Revenue and Customs (PROCEDURE - strike out application) [2021] UKFTT 147 (TC) (07 May 2021)
• Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application) [2021] UKFTT 345 (TC) (07 May 2021)
• Turkswood Ltd v Revenue and Customs (VAT - MTIC - whether Appellant’s transactions connected to VAT fraud) [2021] UKFTT 166 (TC) (21 May 2021)
• West Burton Property Ltd v Revenue and Customs (CORPORATION TAX - deferred revenue expenditure) [2021] UKFTT 160 (TC) (18 May 2021)
• Westmore Group Ltd v Revenue and Customs (LATE APPEAL - Martland considered) [2021] UKFTT 146 (TC) (04 May 2021)
• Whitlock v Revenue and Customs (Income Tax - alleged under-declaration of income) [2021] UKFTT 167 (TC) (21 May 2021)
• WT Banks & Co (Farming) Ltd v Revenue and Customs (Corporation Tax) [2021] UKFTT 155 (TC) (15 May 2021)

June

• Acar (t/a Fez Mangal) & Anor v Revenue & Customs (VALUE ADDED TAX - whether sales under-declared) [2021] UKFTT 203 (TC) (04 June 2021)
• Allan v Revenue And Customs (INCOME TAX - fixed penalty for failure to file) [2021] UKFTT 216 (TC) (14 June 2021)
• Ash Signs & Engraving Ltd v Revenue And Customs (VALUE ADDED TAX - default surcharge) [2021] UKFTT 235 (TC) (24 June 2021)
• Augean North Ltd & Anor v Revenue And Customs (Landfill Tax - Preliminary issue - Lower rate of tax) [2021] UKFTT 230 (TC) (22 June 2021)
• Batili v Revenue And Customs (INCOME TAX - penalties for late payment) [2021] UKFTT 217 (TC) (15 June 2021)
• Bentley v Revenue And Customs (INCOME TAX - follower notices) [2021] UKFTT 240 (TC) (30 June 2021)
• BJ Trading Ltd v Revenue & Customs (VAT: whether HMRC exercised discretion) [2021] UKFTT 200 (TC) (1 June 2021)
• Brown v Revenue & Customs (SDLT - Arrangement under which house sold to company) [2021] UKFTT 208 (TC) (7 June 2021)
• DHL Air Ltd v Revenue And Customs (PROCEDURE - application by HMRC to admit new witness evidence and amend their statement of case) [2021] UKFTT 215 (TC) (11 June 2021)
• Dollar Financial UK Ltd v Revenue And Customs (PROCEDURE - Application for a stay of one issue in an appeal) [2021] UKFTT 218 (TC) (18 June 2021)
• E Rider Ltd v Revenue & Customs (Excise - seizure of electric bicycles and window tint film) [2021] UKFTT 209 (TC) (9 June 2021)
• Fireangel Safety Technology Group Plc v Revenue & Customs (CUSTOMS DUTIES - tariffs - application of GIR) [2021] UKFTT 201 (TC) (01 June 2021)
• FMC (Fabrics Maintenance Contractors) Ltd v Revenue And Customs (VALUE ADDED TAX - Notice of requirement to provide security) [2021] UKFTT 233 (TC) (17 June 2021)
• G E Financial Investments v Revenue & Customs (Corporation Tax - UK-US Double Tax Convention) [2021] UKFTT 210 (TC) (8 June 2021)
• Giuliani v Revenue And Customs (INCOME TAX - PAYE - application of the Income Tax (PAYE) Regulations 2003 - delivery of P45 / P46 to new employer) [2021] UKFTT 239 (TC) (28 June 2021)
• Hyrax Resourcing Ltd v Revenue & Customs (PROCEDURE - Disclosure) [2021] UKFTT 212 (TC) (8 June 2021)
• INCOME TAX - penalties v Revenue & Customs () [2021] UKFTT 202 (TC) (1 June 2021)
• Kong’s Restaurant Ltd v Revenue And Customs (VAT, corporation tax and associated penalties - alleged suppression of takings by Chinese restaurant) [2021] UKFTT 220 (TC) (21 June 2021)
• Laing O'Rourke Services Ltd v Revenue & Customs (NICs - whether payments to employees who chose a cash allowance instead of a company car) [2021] UKFTT 211 (TC) (8 June 2021)
• Lochurst LLP v Revenue And Customs (INCOME TAX - amendments required to partnership return following determination) [2021] UKFTT 231 (TC) (23 June 2021)
• Malcolm v Revenue & Customs (INCOME TAX - adjustments to self-assessment - discovery assessment) [2021] UKFTT 207 (TC) (3 June 2021)
• McAllister v Revenue And Customs (INCOME TAX - employee contractually entitled to ICT allowance) [2021] UKFTT 232 (TC) (23 June 2021)
• McArthur & Anor v Revenue And Customs (INCOME TAX - relief for gifts of shares to charity) [2021] UKFTT 237 (TC) (28 June 2021)
• Murphy v Revenue & Customs (Excise Duty, appeal allowed in part) [2021] UKFTT 204 (TC) (2 June 2021)
• Newell v Revenue & Customs (VAT - Appellant makes) [2021] UKFTT 199 (TC) (1 June 2021)
• Newman v Revenue & Customs (VAT - option to tax) [2021] UKFTT 197 (TC) (1 June 2021)
• Perlman v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - whether Tribunal has jurisdiction) [2021] UKFTT 219 (TC) (22 June 2021)
• The Rank Group PLC & 2016 G1 Ltd v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 241 (TC) (30 June 2021)
• Southend United Football Club Ltd & Ors v Revenue And Customs (PAYE, NIC & VAT - notices of requirement to pay security) [2021] UKFTT 229 (TC) (23 June 2021)
• Stewart v Revenue And Customs (VALUE ADDED TAX - whether assessment made to best judgement) [2021] UKFTT 238 (TC) (28 June 2021)
• Stinson (t/a Stinson Transport) v Revenue And Customs (EXCISE DUTY - Hydrocarbon Oils Duties Act 1979 s 13) [2021] UKFTT 234 (TC) (24 June 2021)
• Syngenta Holdings Ltd v Revenue And Customs (PROCEDURE - application for disclosure following a lengthy enquiry) [2021] UKFTT 236 (TC) (25 June 2021)
• Thomas v Revenue And Customs (Application to Strike Out) [2021] UKFTT 224 (TC) (8 June 2021)
• Upadrasta v Revenue & Customs (INCOME Tax - Discovery assessment) [2021] UKFTT 213 (TC) (9 June 2021)
• v Revenue & Customs () [2021] UKFTT 198 (TC) (1 June 2021)
• Zaman v Revenue And Customs (VALUE ADDED TAX - penalty for inaccuracy) [2021] UKFTT 228 (TC) (24 June 2021)

July

• Alan Loughrey v Revenue & Customs (INCOME TAX - discovery assessment - was tax return completed carelessly) [2021] UKFTT 252 (TC) (07 July 2021)
• Barclays Services Ltd & Barclays Services Corporation v Revenue & Customs (COSTS - Complex Track Interlocutory Costs Order - Granted Costs summarily assessed) [2021] UKFTT 269 (TC) (26 July 2021)
• Belkin Ltd v Revenue & Customs (CUSTOMS DUTIES - combined nomenclature - four products) [2021] UKFTT 249 (TC) (06 July 2021)
• Brough East Yorkshire Ltd v Revenue & Customs (VAT : assessment) [2021] UKFTT 268 (TC) (20 July 2021)
• Daniel O’Doherty v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 244 (TC) (02 July 2021)
• Diane Cuffie v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 242 (TC) (01 July 2021)
• Dollar Financial UK Ltd v Revenue & Customs (PROCEDURE - strike out application) [2021] UKFTT 253 (TC) (08 July 2021)
• Gabriel Christopher v Revenue & Customs (EXCISE DUTY - tobacco products seized) [2021] UKFTT 258 (TC) (12 July 2021)
• Gheorghitha Puiu v Revenue & Customs (Exciseduty - HMRC v Jones and HMRC v Race applied) [2021] UKFTT 255 (TC) (09 July 2021)
• Infinity Business Systems Ltd v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 267 (TC) (19 July 2021)
• John Codona's Pleasure Fairs Ltd v Revenue & Customs (PROCEDURE - application for permission to make a late appeal) [2021] UKFTT 262 (TC) (12 July 2021)
• John Mason v Revenue & Customs (SDLT -“ multiple dwellings relief -“ whether acquisition of property involved an interest in at least two dwellings) [2021] UKFTT 271 (TC) (26 July 2021)
• Jonathan Gough v Revenue & Customs (INCOME TAX - Pensions saving lifetime allowance) [2021] UKFTT 273 (TC) (28 July 2021)
• JRO Griffiths Ltd v Revenue & Customs (capital allowances - whether warehouse to store potatoes for crisp manufacture is plant) [2021] UKFTT 257 (TC) (12 July 2021)
• Ladson Preston Ltd AKA Developments Greenview Ltd v Revenue & Customs (STAMP DUTY LAND TAX- Multiple Dwellings Reliefr) [2021] UKFTT 251 (TC) (07 July 2021)
• Laurence Supplies (Leather Goods) Ltd v Revenue & Customs (APPLICTION - rule 8 debarring of HMRC) [2021] UKFTT 264 (TC) (13 July 2021)
• Lenity Ltd v Revenue & Customs (COSTS - unreasonable conduct by HMRC in late withdrawal) [2021] UKFTT 272 (TC) (28 July 2021)
• Matthew Francis v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2021] UKFTT 263 (TC) (13 July 2021)
• Mohammed Shariff v Revenue & Customs (Income tax - best judgment assessments) [2021] UKFTT 256 (TC) (09 July 2021)
• North Point (Pall Mall) Ltd & China Town Development Company Ltd v Revenue & Customs (Construction Industry Scheme- Regulation 13 determinations - jurisdiction) [2021] UKFTT 259 (TC) (12 July 2021)
• One Motion Logistics Ltd v Revenue & Customs (VAT - default surcharge - whether reasonable excuse) [2021] UKFTT 260 (TC) (12 July 2021)
• Outset Global LLP v Revenue & Customs (SDRT - penalties for late payment and late filing) [2021] UKFTT 276 (TC) (30 July 2021)
• Outset Global v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 310 (TC) (30 July 2021)
• Paul Averill v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 243 (TC) (01 July 2021)
• Perenco UK Ltd v Revenue & Customs (PETROLEUM REVENUE TAX(PRT)- comply with new environmental regulations) [2021] UKFTT 254 (TC) (09 July 2021)
• Portview Fit-out Limited v Revenue & Customs (Inaccuracy penalty - whether HMRC proved that any inaccuracy due to Appellant's deliberate or careless behaviour) [2021] UKFTT 447 (TC) (19 July 2021)
• Pressure Vessel Services Ltd v Revenue & Customs (EXCISE DUTY - Appeal against assessment - purchasing duty-free LPG) [2021] UKFTT 274 (TC) (29 July 2021)
• Said Issad v Revenue & Customs (INCOME TAX - High Income Benefit Charge - penalty assessment) [2021] UKFTT 250 (TC) (06 July 2021)
• Scanwell Logistics (UK) Ltd v Revenue & Customs (VAT- import VAT- Onward Supply Relief) [2021] UKFTT 261 (TC) (12 July 2021)
• Timothy Lock v Revenue & Customs (VAT - Input tax - disallowed - best judgement assessments) [2021] UKFTT 277 (TC) (30 July 2021)
• Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building) [2021] UKFTT 270 (TC) (26 July 2021)
• Wilhunter (UK) Ltd v Revenue & Customs (Corporation Tax - oil contractor activities) [2021] UKFTT 265 (TC) (14 July 2021)

August

• BEALS ESTATE AGENTS LTD v Revenue & Customs (CORPORATION TAX - Late submission penalty) [2021] UKFTT 281 (TC) (06 August 2021)
• Diane Nice, Ron Robinson v Revenue & Customs (INCOME TAX - relief for gifts of shares to charity) (Rev1) [2021] UKFTT 285 (TC) (12 August 2021)
• DNAE Group Holdings Ltd v Revenue & Customs (CORPORATION TAX -’ RD expenditure) [2021] UKFTT 284 (TC) (10 August 2021)
• Donatas Odinas v Revenue & Customs (EXCISE - duty assessment) [2021] UKFTT 303 (TC) (31 August 2021)
• Gary Wagstaff v Revenue & Customs (NICs - PLN - whether out of time - no - appeal dismissed) [2021] UKFTT 299 (TC) (19 August 2021)
• G C Field & Sons Ltd & Ors v Revenue & Customs (STAMP DUTY LAND TAX-tax avoidance scheme-sub-sale relief-discovery assessment) [2021] UKFTT 297 (TC) (19 August 2021)
• Gearslutz.com Ltd & Julian Standen v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 296 (TC) (18 August 2021)
• Gelder Ltd v Revenue & Customs (INCOME TAX - Construction Industry Scheme) [2021] UKFTT 294 (TC) (18 August 2021)
• Gordon Morse & Margaret Morse v Revenue & Customs (STAMP DUTY LAND TAX - transactions involving multiple dwellings) [2021] UKFTT 292 (TC) (16 August 2021)
• Kwik-Fit Group Ltd  v Revenue & Customs (CORPORATION TAX - loan relationships) [2021] UKFTT 283 (TC) (11 August 2021)
• Mariam Amini v Revenue & Customs (Income Tax - Penalties) [2021] UKFTT 289 (TC) (13 August 2021)
• Mark Lovell v Revenue & Customs (STAMP DUTY LAND TAX - transactions involving multiple dwellings) [2021] UKFTT 291 (TC) (16 August 2021)
• Northside Fleet Ltd v Revenue & Customs (VALUE ADDED TAX - denial of relief for input tax) [2021] UKFTT 287 (TC) (11 August 2021)
• Paul Murphy v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 295 (TC) (18 August 2021)
• Priory London Ltd v Revenue & Customs (Annual tax on enveloped dwellings - penalties) [2021] UKFTT 282 (TC) (09 August 2021)
• Redbox Tax Associates v Revenue & Customs (DOTAS regime - application under section 314A whether notifiable) [2021] UKFTT 293 (TC) (17 August 2021)
• Richmond Hill Developments (Jersey Ltd) v Revenue & Customs (VAT - Substantial reconstruction of a residential listed building) [2021] UKFTT 290 (TC) (13 August 2021)
• Robert David George & Rachel Claire George v Revenue & Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief) [2021] UKFTT 305 (TC) (26 August 2021)
• Smallman & Sons Ltd, Lisa Garrety & Brian Garrity v Revenue & Customs (Benefit in kind - cars acquired by employer on lease purchase and made available to employees) [2021] UKFTT 300 (TC) (24 August 2021)
• Stuart Hackett v Revenue & Customs (VAT - DIY Builders Scheme) [2021] UKFTT 317 (TC) (03 August 2021)
• Sunrise Medical Ltd v Revenue & Customs (PROCEDURE - application for permission for late appeals against two HMRC decisions) [2021] UKFTT 316 (TC) (03 August 2021)
• UK Renewable Fuels Ltd v Revenue & Customs (Biofuel duty - reclaim) [2021] UKFTT 298 (TC) (19 August 2021)
• Ulster Metal Refiners Ltd v Revenue & Customs (VALUE ADDED TAX - Soft-drinks) [2021] UKFTT 286 (TC) (12 August 2021)

September

• Andrew Ellis and Jane Bromley v Revenue & Customs (VAT: DIY New Build Claim for repayment of VAT on goods) [2021] UKFTT 343 (TC) (21 September 2021)
• Asif Malek; Rosalyn Chowdhury; CH Legal Ltd v Revenue & Customs (PROCEDURE - appeals against information notices) [2021] UKFTT 339 (TC) (15 September 2021)
• Bollinway Properties Ltd v Revenue & Customs (VAT repayment supplement) [2021] UKFTT 309 (TC) (02 September 2021)
• David Cation v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 311 (TC) (04 September 2021)
• Edvinas Alisauskas v Revenue & Customs (appealed against Excise Duty Assessment) [2021] UKFTT 341 (TC) (16 September 2021)
• Euromoney Institutional Investor PLC v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 321 (TC) (06 September 2021)
• Fashion on the Block v Revenue & Customs (Keywords- Seed Enterprise Investment Scheme- EIS1 used in error, whether that represented a prior risk capital investment, purposive construction of the SEIS legislation and realistic view of the facts- no prior risk capital investment, whether unilateral mistake and whether rectification possible, yes) [2021] UKFTT 306 (TC) (02 September 2021)
• Galldris LLP v Revenue & Customs (APPLICATION - rule 8 debarring of HMRC - rule 5(3) extension of time in which to serve a statement of case) [2021] UKFTT 331 (TC) (09 September 2021)
• Grangewood Enterprises Ltd and Anthony Marsden v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 323 (TC) (07 September 2021)
• Grazer Learning Ltd v Revenue & Customs (CORPORATION TAX - claim for research and development tax credit) [2021] UKFTT 348 (TC) (23 September 2021)
• Greencyc Ltd v Revenue & Customs (PROCEDURE - application for order to comply with Fairford Directions in MTIC appeals after repeated failures) [2021] UKFTT 332 (TC) (10 September 2021)
• HBOS & Lloyds Banking Group v Revenue & Customs (VALUE ADDED TAX - decision on one issue in the appeals (interest)) [2021] UKFTT 307 (TC) (04 September 2021)
• HMRC (Root2 Tax Ltd) v Revenue & Customs (Preliminary issue - application for penalty under section 98C and 100C Taxes Management Act 1970) [2021] UKFTT 346 (TC) (22 September 2021)
• Jamie Hodgson v Revenue & Customs (EXCISE AND CUSTOMS DUTY - importation of tobacco products) [2021] UKFTT 337 (TC) (14 September 2021)
• Juliet Vandi v Revenue & Customs (INCOME TAX - application for permission to make a late appeal) [2021] UKFTT 347 (TC) (23 September 2021)
• Keith Puttock v Revenue & Customs (INCOME TAX - self assessment - late filing penalties) [2021] UKFTT 349 (TC) (23 September 2021)
• Lucyna Bosak T/A FHU Tramp The Director of Border Revenue (EXCISE DUTY - RESTORATION OF VEHICLE) [2021] UKFTT 342 (TC) (16 September 2021)
• Marlborough DP Ltd v Revenue & Customs (INCOME TAX - whether under the Income Tax (Pensions and Earnings) Act 2003 amounts are taxable) [2021] UKFTT 304 (TC) (01 September 2021)
• Martin Joseph Long v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS - lower earnings limit - should earnings from two employments be aggregated) [2021] UKFTT 338 (TC) (15 September 2021)
• Minstrell Recruitment Ltd v Revenue & Customs (Income tax: Appeal against decision to withdraw Gross Payment Status) [2021] UKFTT 344 (TC) (22 September 2021)
• Paul Owen v Revenue & Customs (INCOME TAX - Appellant failed to meet deadline for filing tax return) [2021] UKFTT 335 (TC) (14 September 2021)
• Rada in Business Ltd v Revenue & Customs (VAT - Default Surcharges - Late payment) [2021] UKFTT 334 (TC) (14 September 2021)
• Ravindra v The National Crime Agency (Income Tax - application for permission to make a late appeal) [2021] UKFTT 352 (TC) (28 September 2021)
• Roger Crippin v Revenue & Customs (Capital Gains Tax - Property in Scotland) [2021] UKFTT 351 (TC) (28 September 2021)
• SC Duvenbeck Logistik SRL The Director of Border Revenue (EXCISE DUTIES - refusal to restore vehicle) [2021] UKFTT 319 (TC) (06 September 2021)
• Shinelock Ltd v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 320 (TC) (07 September 2021)
• Silver Sea Properties (Leamington Spa) SARL v Revenue And Customs (VAT - Opco/Propco structure - lease of "turnkey" care home) [2021] UKFTT 350 (TC) (07 September 2021)
• Simon Ogborn Her Majesty's Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 322 (TC) (07 September 2021)
• Tobias Nutt v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2021] UKFTT 336 (TC) (14 September 2021)
• United Grand Lodge of England v Revenue & Customs (VAT - exemption - membership - whether aims of a philosophical, philanthropic or civic nature) [2021] UKFTT 308 (TC) (01 September 2021)
• Vasil Atanasov The Director of Border Revenue (EXCISE DUTY - tobacco products) [2021] UKFTT 340 (TC) (14 September 2021)
• Vitol Aviation UK Ltd & ors v Revenue & Customs (CORPORATION TAX - application for closure notices) [2021] UKFTT 353 (TC) (27 September 2021)
• Woodford Golf Club v Revenue & Customs (VALUE ADDED TAX - 'Fleming' claim) [2021] UKFTT 333 (TC) (14 September 2021)

October

• Ali v Revenue & Customs (VAT - personal liability notice) [2021] UKFTT 358 (TC) (04 October 2021)
• Anderson v Revenue & Customs (INCOME TAX - high income child benefit charge) [2021] UKFTT 356 (TC) (04 October 2021)
• Balazs v Revenue & Customs (VAT - penalties) [2021] UKFTT 354 (TC) (01 October 2021)
• Cambridge University Boathouse Ltd Her Majesty's Revenue & Customs (VAT - sporting exemption - true beneficiaries) [2021] UKFTT 382 (TC) (28 October 2021)
• Charalambos Hadjicharalambous v Revenue & Customs (Income tax assessment - permission to appeal out of time) [2021] UKFTT 384 (TC) (26 October 2021)
• CHF PIP! PLC v Revenue & Customs (INCOME TAX - EIS - Qualifying business activities) [2021] UKFTT 383 (TC) (20 October 2021)
• Cormack v Revenue & Customs (PROCEDURE : application to strike out) [2021] UKFTT 355 (TC) (04 October 2021)
• Europcar Group UK Ltd & Anor v Revenue & Customs (CORPORATION TAX - claims for cross border group relief ) [2021] UKFTT 359 (TC) (07 October 2021)
• Glenthorne Property Services Ltd v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME - late filing penalty) [2021] UKFTT 370 (TC) (18 October 2021)
• Harley Scott Commercial Ltd (Formerly Store First Midlands Limited) v Revenue & Customs (AT - exemptions - whether lease of immoveable property) [2021] UKFTT 368 (TC) (11 October 2021)
• Kunjur v Revenue & Customs (Employment income, whether expenditure on accommodation) [2021] UKFTT 362 (TC) (07 October 2021)
• Little Piece Of Paradise Ltd v Revenue & Customs (INCOME TAX and NATIONAL INSURANCE - television presenter) [2021] UKFTT 369 (TC) (18 October 2021)
• Matthew Tipper v Revenue & Customs (INCOME TAX - self-assessment - late filing penalties) [2021] UKFTT 371 (TC) (20 October 2021)
• Mr Mpala Mufwankolo v Revenue & Customs (AT - INPUT TAX - taxable supply - rent of licensed premises) [2021] UKFTT 388 (TC) (22 October 2021)
• Polo Farm Sports Club v Revenue & Customs (VAT - whether payment was consideration for the grant of a lease) [2021] UKFTT 360 (TC) (04 October 2021)
• QUINN (LONDON) LIMITED v Revenue & Customs (PROCEDURE : CORPORATION TAX – consideration of whether the Appellant is not entitled to "enhanced research and development allowances"...) [2021] UKFTT 437 (TC) (27 October 2021)
• Rafiq v Revenue & Customs (EXCISE DUTIES - HMRC decision not to release seized vehicles) [2021] UKFTT 361 (TC) (07 October 2021)
• Taha Osman v Revenue & Customs (VAT - personal liability notice) [2021] UKFTT 381 (TC) (20 October 2021)
• Talati v Revenue & Customs (PROCEDURE - personal liability notices) [2021] UKFTT 363 (TC) (07 October 2021)
• Thomas v Revenue & Customs (PROCEDURE : Schedule 36 FA 2008 Information Notice) [2021] UKFTT 357 (TC) (04 October 2021)
• William Lawson v Revenue & Customs (PROCEDURE :Information Notice - whether information reasonably required) [2021] UKFTT 367 (TC) (11 October 2021)

November

• A D BLY GROUNDWORKSAND CIVIL ENGINEERING LIMITED (2) CHR TRAVEL LIMITED v Revenue & Customs (Corporation Tax - whether expense not wholly and exclusively for purposes of trade) [2021] UKFTT 445 (TC) (26 November 2021)
• CAMBRIA AUTOMOBILES (SOUTH EAST) LIMITED, INVICTA MOTORS LIMITED v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 406 (TC) (09 November 2021)
• CPR COMMERCIALS LIMITED v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 408 (TC) (15 November 2021)
• ELBROOK (CASH AND CARRY) LIMITED v Revenue & Customs (Procedure – Application to bring forward date of hearing) [2021] UKFTT 442 (TC) (22 November 2021)
• Fieldmuir Ltd T/A Centurion Freight Services v Revenue & Customs (NCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - strike out application) [2021] UKFTT 389 (TC) (01 November 2021)
• F.M.X. Food Merchants Import Export Company Ltd v Revenue & Customs (CUSTOMS DUTIES - 73 imports of root vegetables from Costa Rica) [2021] UKFTT 385 (TC) (01 November 2021)
• GARY TURTONMATTHEW ADAMS v Revenue & Customs (EXCISE DUTY - Appeal against assessment) [2021] UKFTT 441 (TC) (26 November 2021)
• Hargreaves Property Holdings Ltd v Revenue & Customs (CORPORATION TAX - whether interest paid by a UK resident company out of assets) [2021] UKFTT 390 (TC) (02 November 2021)
• JOHN DENTON v Revenue & Customs (VAT - personal export scheme - appeal for retrospective use) [2021] UKFTT 457 (TC) (29 November 2021)
• KAREN LANGLEY v Revenue & Customs (EXCISE DUTY and VAT - appellant purchased Chanel suitcases for $14,399 - value on importation declared as $500 - suitcases seized) [2022] UKFTT 83 (TC) (09 November 2021)
• Metropolitan International Schools Lte v Revenue & Customs (PROCEDURE : Taxpayer Notice, whether documents reasonably required...) [2021] UKFTT 438 (TC) (23 November 2021)
• Mr Karl French v Revenue & Customs (CUSTOMS AND EXCISE CIVIL EVASION PENALTY) [2021] UKFTT 401 (TC) (01 November 2021)
• PITTNER v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 410 (TC) (16 November 2021)
• REDMOUNT TRUST COMPANY LIMITED v Revenue & Customs (STAMP DUTY LAND TAX - sub-sale relief) [2021] UKFTT 443 (TC) (24 November 2021)
• REVEREND JANE TAYLOR (t/a ASMILL HOUSE RETREATS) v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 405 (TC) (05 November 2021)
• RICHARD STUART GEORGE v Revenue & Customs (VAT - Personal Liability Notice following MTIC assessment) [2021] UKFTT 444 (TC) (24 November 2021)
• RNS UTILITIES LIMITED v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 409 (TC) (15 November 2021)
• Savage v Revenue & Customs (Income tax - fixed penalties for late filing of self-assessment return) [2021] UKFTT 439 (TC) (29 November 2021)
• SINGLETON BIRCH LIMITED & Anor v Revenue & Customs (PROCEDURE - admissibility of expert report which included law, opinion on legal issues and opinion on statutory question) [2021] UKFTT 440 (TC) (29 November 2021)
• SWIECKI v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 407 (TC) (09 November 2021)
• Swiss Dawn Consultants Ltd v Revenue & Customs (VAT - Flat Rate Scheme) [2021] UKFTT 391 (TC) (01 November 2021)
• TR, SP AND SR ROGERS v Revenue & Customs (Income tax - legal expenses - whether or not incurred wholly and exclusively for the purposes of the trade) [2021] UKFTT 458 (TC) (29 November 2021)
• Zobortrans EU S.R.O. v Revenue & Customs (application for appeal out of time) [2021] UKFTT 402 (TC) (05 November 2021)

December

• BAGRI SERVICES LIMITED v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 482 (TC) (30 December 2021)
• BES COMMERCIAL ELECTRICITY LTD v Revenue & Customs (CORPORATION TAX - McNight considered - whether a penalty) [2021] UKFTT 456 (TC) (03 December 2021)
• BROOKS v Revenue & Customs (CUSTOMS DUTY and VAT - Transfer of Residency Relief - Brexit - Covid 19) [2021] UKFTT 449 (TC) (03 December 2021)
• BURLEIGHS GIN LIMITED v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 478 (TC) (23 December 2021)
• CANTINA LEVORATO SRL v Revenue & Customs (EXCISE DUTY - Assessment to excise duty in respect of irregularity in the movement of duty suspended goods) [2021] UKFTT 461 (TC) (09 December 2021)
• CHRISTINE BRADLEY v Revenue & Customs (NICS - whether class 3 contributions made were precluded) [2021] UKFTT 460 (TC) (08 December 2021)
• CHRISTOPHER THOMSON v Revenue & Customs (Entrepreneurs relief - disposal of partnership property - extended transfer of partnership to new partners) [2021] UKFTT 453 (TC) (06 December 2021)
• CITY YMCA LONDON v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 477 (TC) (17 December 2021)
• COYLES MILLAR v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 481 (TC) (29 December 2021)
• DAVID SIDOR v Revenue & Customs (PEXCISE DUTIES - seizure of speedboat carrying approx 80,000 smuggled cigarettes) [2021] UKFTT 463 (TC) (10 December 2021)
• DOROTHY JOHNSON v Revenue & Customs (PAYE and NIC - NHS Widening Access Training Scheme ('WATS')) [2021] UKFTT 462 (TC) (10 December 2021)
• GREENCYC LIMITED v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 480 (TC) (29 December 2021)
• HOTEL LA TOUR LTD v Revenue & Customs (VAT - fundraising transactions - whether or not there was a direct and immediate link to downstream taxable activities) [2021] UKFTT 451 (TC) (03 December 2021)
• JT QUINNS LIMITED (1)QUEEN-ROSE GREEN v Revenue & Customs (INCOME TAX AND CORPORATION TAX - closure notices, discovery assessments and penalty assessments issued in respect of incorrect tax returns) [2021] UKFTT 454 (TC) (03 December 2021)
• KAZITULA LIMITED (IN LIQUIDATION) v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 476 (TC) (10 December 2021)
• LOCKHEED MARTIN UK LIMITED v Revenue & Customs (VAT - zero rating - modification or conversion of aircraft) [2021] UKFTT 448 (TC) (07 December 2021)
• MCLAUGHLIN T/A BLUE DEVIL LOFTS v Revenue & Customs (EXCISE DUTY and PENALTY - rebated fuel in road vehicles) [2021] UKFTT 455 (TC) (03 December 2021)
• MR GHULAM NABI AMINI v Revenue & Customs (Penalties - Imports of cigarettes - civil evasion penalties) [2021] UKFTT 452 (TC) (06 December 2021)
• MR TIBOR JANOS MOZER v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 475 (TC) (13 December 2021)
• POST PRUDENTIAL CLOSURE NOTICE APPLICATIONS GROUP LITIGATION & THE POST PRUDENTIAL CLOSURE NOTICE APPEALS GROUP LITIGATION v Revenue & Customs (Corporation Tax - Portfolio holdings - UK statutory provisions in breach of EU law - Tax paid under those provisions) [2021] UKFTT 459 (TC) (08 December 2021)
• STRATEGIC BRANDING LIMITED v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 474 (TC) (01 December 2021)
• SUSAN ELIZABETH MECHAN v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 479 (TC) (29 December 2021)
• TURQUOISE 2 LIMITED v Revenue & Customs (VALUE ADDED TAX - input tax deductibility - restriction of right to deduct under principles in Kittel) [2021] UKFTT 450 (TC) (03 December 2021)