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	2018 United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> 2018 United Kingdom Upper Tribunal (Tax and Chancery Chamber) URL: https://www.bailii.org/uk/cases/UKUT/TCC/

2018 United Kingdom Upper Tribunal (Tax and Chancery Chamber)

January

• Christianuyi Ltd and Others v Revenue and Customs: (INCOME TAX) [2018] UKUT 10 (TCC) (19 January 2018)
• Cyclops Electronics Ltd and Graceland Fixing Ltd v Revenue and Customs (INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS) [2018] UKUT 7 (TCC) (17 January 2018)
• Higgins v National Crime Agency (INCOME TAX -income tax assessments) [2018] UKUT 14 (TCC) (16 January 2018)
• Revenue and Customs v Jacobson: (EXCISE DUTY) [2018] UKUT 18 (TCC) (24 January 2018)

February

• Nestlé UK Ltd v Revenue and Customs (Tax) [2018] UKUT 29 (TCC) (14 February 2018)
• Revenue and Customs v Fortyseven Park Street Ltd (Tax) [2018] UKUT 41 (TCC) (12 February 2018)
• Revenue and Customs v Hill (Tax) [2018] UKUT 45 (TCC) (14 February 2018)
• Revenue and Customs v NT ADA Ltd (formerly NT Jersey Ltd) (Tax - whether failure to offer review...) [2018] UKUT 59 (TCC) (22 February 2018)
• Revenue and Customs v Tooth: (INCOME TAX) [2018] UKUT 38 (TCC) (7 February 2018)
• Taylor Wimpey PLC v Revenue and Customs (Tax) [2018] UKUT 55 (TCC) (26 February 2018)

March

• Cavendish Green Ltd v Revenue and Customs (Tax) [2018] UKUT 66 (TCC) (8 March 2018)
• Grand UK Led and Others v Revenue and Customs (INCOME TAX) [2018] UKUT 96 (TCC) (28 March 2018)
• Revenue and Customs v Butlers Ships Stores Limited (Tax) [2018] UKUT 58 (TCC) (6 March 2018)
• Revenue and Customs v Stephen West (INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NICs)) [2018] UKUT 100 (TCC) (29 March 2018)
• Tinkler v The Commissioners for HM Revenue and Customs (INCOME TAX - whether notice of enquiry validly given) [2018] UKUT 73 (TCC) (13 March 2018)

April

• Aria Technology Ltd v Revenue and Customs (Situation Publishing Ltd as a third party) (Tax) [2018] UKUT 111 (TCC) (10 April 2018)
• Davies v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 130 (TCC) (30 April 2018)
• Flowers v The Chief Land Registrar and Thorpe Estates Limited (Land Registration) [2018] UKUT 145 (TCC) (30 April 2018)
• Marriott Rewards LLC and Whitbread Group PLC v Revenue and Customs (Tax) [2018] UKUT 129 (TCC) (30 April 2018)
• Revenue and Customs v Investec Asset Finance Plc and Investec Bank Plc (Tax) [2018] UKUT 69 (TCC) (4 April 2018)
• UK Innovative TI Limited and Iain Clifford Stamp v The Financial Conduct Authority (Financial Services) [2018] UKUT 136 (TCC) (25 April 2018)

May

• Anderson v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 159 (TCC) (17 May 2018)
• Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs (Tax) [2018] UKUT 152 (TCC) (16 May 2018)
• Distinctive Care Ltd v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 155 (TCC) (15 May 2018)
• ITV PLC and others v The Pensions Regulator with Box Clever Trustees Ltd as an Interested Party (Financial Services) [2018] UKUT 164 (TCC) (18 May 2018)
• Perrin v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 156 (TCC) (14 May 2018)
• Revenue and Customs v Summit Electrical Installations Ltd (Tax) [2018] UKUT 176 (TCC) (18 May 2018)
• Revenue and Customs v Wetheralds Construction Ltd (Tax) [2018] UKUT 173 (TCC) (30 May 2018)

June

• Abbotsley Ltd & Ors v Revenue and Customs (Tax) [2018] UKUT 191 (TCC) (19 June 2018)
• Ames v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 190 (TCC) (25 June 2018)
• Boot v Bromford Housing Association Ltd (Land Registration) [2018] UKUT 195 (TCC) (18 June 2018)
• The Durham Company Ltd (trading as Max Recycle), R. (on the application of) v Revenue and Customs and HM Treasury (Tax) [2018] UKUT 188 (TCC) (8 June 2018)
• Hussein v The Financial Conduct Authority (Financial Services) [2018] UKUT 186 (TCC) (20 June 2018)
• IC Wholesale Ltd v Revenue and Customs (Tax) [2018] UKUT 203 (TCC) (27 June 2018)
• Lowe & Anor v William Davis Ltd (Land Registration) [2018] UKUT 206 (TCC) (26 June 2018)
• Martland v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 178 (TCC) (1 June 2018)
• PJ Thory Ltd v Revenue and Customs (Tax) [2018] UKUT 187 (TCC) (25 June 2018)
• Redwood Birkhill Ltd v Revenue and Customs (Tax) [2018] UKUT 189 (TCC) (11 June 2018)

July

• Burns v The Financial Conduct Authority (Financial Services) [2018] UKUT 246 (TCC) (31 July 2018)
• JDI International Leasing Ltd v Revenue and Customs (Tax) [2018] UKUT 214 (TCC) (10 July 2018)
• McLarry & Anor v The Pensions Regulator (Tax) [2018] UKUT 234 (TCC) (16 July 2018)
• NHS Lothian Health Board v Revenue and Customs (Tax) [2018] UKUT 218 (TCC) (2 July 2018)
• Palo Alto Ltd & Ors v Alnor Estates Ltd (Land Registration) [2018] UKUT 231 (TCC) (31 July 2018)
• Revenue and Customs v Jigsaw Medical Services Ltd (Tax) [2018] UKUT 222 (TCC) (17 July 2018)
• Scott v Revenue and Customs (Tax) [2018] UKUT 236 (TCC) (17 July 2018)

August

• Bell v Revenue and Customs (Tax) [2018] UKUT 254 (TCC) (2 August 2018)
• Karoulla (t/a Brockley's Rock) v Revenue and Customs (Tax) [2018] UKUT 255 (TCC) (3 August 2018)
• Plaxedes Chickombe & Ors v The Financial Conduct Authority (Financial Services) [2018] UKUT 258 (TCC) (1 August 2018)
• Salih v The Pensions Regulator (Financial Services) [2018] UKUT 338 (TCC) (2 August 2018)
• White v Revenue and Customs (Tax) [2018] UKUT 257 (TCC) (7 August 2018)

September

• AN Checker Heating and Service Engineers v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 292 (TCC) (14 September 2018)
• Bittar v The Financial Conduct Authority (Financial Services) [2018] UKUT 301 (TCC) (14 September 2018)
• Nu-Pro Ltd v Revenue and Customs (Tax) [2018] UKUT 302 (TCC) (26 September 2018)
• Reeves v Revenue and Customs (Tax) [2018] UKUT 293 (TCC) (26 September 2018)
• Revenue and Customs v Higgins (Tax) [2018] UKUT 280 (TCC) (26 September 2018)
• Revenue and Customs v Invamed Group Ltd & Ors (CUSTOMS DUTY - classification - electric mobility scooters) [2018] UKUT 305 (TCC) (29 September 2018)

October

• The Charity Commission for England and Wales v Cambridge Islamic College & Anor (Charity) [2018] UKUT 351 (TCC) (26 October 2018)
• Loughborough Students Union v Revenue and Customs (Tax) [2018] UKUT 343 (TCC) (31 October 2018)
• Revenue and Customs v Stoke By Nayland Golf and Leisure (Tax) [2018] UKUT 308 (TCC) (17 October 2018)
• Revenue and Customs v The Personal Representatives of the Estate of Maureen Vigne (Deceased) (Inheritance tax - business property relief) [2018] UKUT 357 (TCC) (31 October 2018)
• The Union Castle Mail Steamship Company Ltd v Revenue and Customs (CORPORATION TAX - derivative contracts) [2018] UKUT 316 (TCC) (2 October 2018)

November

• Aria Technology Ltd v Revenue and Customs (Tax) [2018] UKUT 363 (TCC) (2 November 2018)
• Beagles v Revenue and Customs (Tax) [2018] UKUT 380 (TCC) (20 November 2018)
• Clark v Revenue and Customs (Tax) [2018] UKUT 397 (TCC) (26 November 2018)
• Emblaze Mobility Solutions Ltd v Revenue and Customs (Tax) [2018] UKUT 373 (TCC) (23 November 2018)
• The First De Sales Ltd Partnership & Ors v Revenue and Customs (Tax) [2018] UKUT 396 (TCC) (27 November 2018)
• Ford & Anor v The Financial Conduct Authority (Financial Services) [2018] UKUT 358 (TCC) (6 November 2018)
• J and B Hopkins Ltd v Revenue and Customs (Tax) [2018] UKUT 382 (TCC) (23 November 2018)
• Mackay v Revenue and Customs (Tax) [2018] UKUT 378 (TCC) (22 November 2018)
• Prodhan v The Financial Conduct Authority (Financial Services) [2018] UKUT 414 (TCC) (12 November 2018)
• Revenue and Customs v Smith and Nephew Overseas Ltd & Ors (Tax) [2018] UKUT 393 (TCC) (29 November 2018)
• Revenue and Customs v Woodstream Europe Ltd (Tax) [2018] UKUT 398 (TCC) (29 November 2018)
• Summerfield v Bradbury (Land Registration) [2018] UKUT 362 (TCC) (7 November 2018)
• Vacation Rentals (UK), R. (On application of) v Revenue and Customs (Tax) [2018] UKUT 383 (TCC) (22 November 2018)

December

• Anglian Water Services Ltd v Revenue and Customs (Tax) [2018] UKUT 431 (TCC) (27 December 2018)
• Ball UK Holdings Ltd v Revenue and Customs (Corporation tax -“ loan relationships) [2018] UKUT 407 (TCC) (10 December 2018)
• BlackRock Investment Management (UK) Ltd v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 415 (TCC) (20 December 2018)
• The Commissioners for HM Revenue and Customs v Greenisland Football Club (Tax) [2018] UKUT 440 (TCC) (18 December 2018)
• DCM (Optical Holdings) Ltd v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 409 (TCC) (5 December 2018)
• Densham v The Charity Commission for England and Wales (Charity - local allotments - charitable status) [2018] UKUT 402 (TCC) (3 December 2018)
• Perwaz v Perwaz (Land Registration - undue influence - relationship of trust and confidence - mistake) [2018] UKUT 325 (TCC) (11 December 2018)
• PF (International) Ltd v The Financial Conduct Authority (Financial Services) [2018] UKUT 400 (TCC) (6 December 2018)
• Raggatt v The Commissioners for HM Revenue and Customs (INCOME TAX ­ late payment penalties-reasonable excuse) [2018] UKUT 412 (TCC) (18 December 2018)
• Revenue and Customs v Investec Asset Finance PLC and another (Tax) [2018] UKUT 413 (TCC) (19 December 2018)