tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions 2025-03-25T14:09:59+00:00 HM Government tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/morgan-lloyd-trustees-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-ukut-00102-tcc 2025-03-25T14:09:59+00:00

Upper Tribunal Tax and Chancery decision by MR JUSTICE MELLOR and JUDGE ANNE REDSTON on 25 March 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/1-st-patricks-international-college-limited-2-london-college-of-contemporary-arts-limited-3-interactive-manchester-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-ukut-00101-tcc 2025-03-25T10:03:47+00:00

Upper Tribunal Tax and Chancery decision by MR JUSTICE RAJAH and JUDGE GREG SINFIELD on 24 March 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-hm-revenue-and-customs-v-bolt-services-uk-limited-2025-ukut-00100-tcc 2025-03-24T11:24:36+00:00

Upper Tribunal Tax and Chancery decision by Mr Justice Meade and Judge Greenbank on 24 March 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-his-majestys-revenue-and-customs-v-timothy-bunting-2025-ukut-00096-tcc 2025-03-24T09:03:28+00:00

Upper Tribunal Tax and Chancery decision of MRS JUSTICE JOANNA SMITH and JUDGE NICHOLAS ALEKSANDER on 19 March 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/pd-and-mj-limited-v-the-commissioners-for-hm-revenue-and-customs-2025-ukut-00094-tcc 2025-03-17T14:21:17+00:00

Upper Tribunal Tax and Chancery decision of Judge Jones and Judge Ramshaw on 17 March 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/antelope-transport-limited-v-the-commissioners-for-hm-revenue-and-customs-2025-ukut-00080-tcc 2025-03-05T15:50:31+00:00

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott on 05 March 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/singleton-birch-limited-and-fcc-recycling-uk-limited-v-the-commissioners-for-hm-revenue-and-customs-2025-ukut-00072-tcc 2025-02-28T12:07:16+00:00

Upper Tribunal Tax and Chancery Decision of Judge Cannan and Judge Redston on 28 February 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-king-on-the-application-of-airedale-chemical-company-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-ukut-00065-tcc 2025-02-24T11:18:05+00:00

Upper Tribunal Tax and Chancery Decision of UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN on 20 February 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/uflex-europe-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-ukut-00057-tcc 2025-02-19T13:18:21+00:00

Upper Tribunal Tax and Chancery Decision of JUDGE THOMAS SCOTT and JUDGE VIMAL TILAKAPALA on 14 February 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/henry-rafferty-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-ukut-00063-tcc 2025-02-19T11:34:04+00:00

Upper Tribunal Tax and Chancery Decision of Judges Nicholas Aleksander and Kevin Poole 19-02-2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/1-the-executors-of-mrs-leslie-vivienne-elborne-deceased-2-the-trustee-of-the-elborne-life-settlement-3-the-trustees-of-the-elborne-family-settlement-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-uk 2025-02-18T10:43:39+00:00

Upper Tribunal Tax and Chancery decision of Judges Jeanette Zaman and Vimal Tilakapala 17th February 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/arshad-mahmood-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-ukut-00050-tcc 2025-02-11T11:00:24+00:00

Upper Tribunal Tax and Chancery decision of JUDGE JONATHAN CANNAN on 10 January 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/neutral-citation-number-2025-ukut-00031-tcc 2025-01-29T10:16:08+00:00

Upper Tribunal Tax and Chancery decision of Judge Raghavan on 24 January 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/hoopla-animation-limited-formerly-known-as-daisy-boo-and-monkey-too-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-ukut-00028-tcc 2025-01-24T09:25:11+00:00

Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE NICHOLAS ALEKSANDER on 23 January 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/richard-warner-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-ukut-00024-tcc 2025-01-22T09:18:02+00:00

Upper Tribunal Tax and Chancery decision of JUDGE RUPERT JONES on 12 December 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/assembly-global-networks-ltd-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-ukut-00023-tcc 2025-01-22T09:12:54+00:00

Upper Tribunal Tax and Chancery decision of JUDGE RUPERT JONES on 16 December 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/caleb-brandon-halstead-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-ukut-00022-tcc 2025-01-22T09:06:40+00:00

Upper Tribunal Tax and Chancery decision of JUDGE RUPERT JONES on 15 January 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-his-majestys-revenue-and-customs-v-sonder-europe-limited-2025-ukut-00014-tcc 2025-01-15T09:08:06+00:00

Upper Tribunal Tax and Chancery decision of MR JUSTICE TROWER and JUDGE JONATHAN CANNAN on 14 January 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/fs-commercial-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2025-ukut-00013-tcc 2025-01-14T15:08:47+00:00

Upper Tribunal Tax and Chancery decision of Judges Rupert Jones and Anne Redston 14th January 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/frances-delaney-v-the-commissioners-for-hm-revenue-and-customs-2025-ukut-00005-tcc 2025-01-10T10:40:53+00:00

Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan on 09 January 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-hm-revenue-and-customs-v-yorkshire-agricultural-society-2025-ukut-00004-tcc 2025-01-09T14:27:28+00:00

Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Thomas Scott on 09 January 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/bridgecom-international-limited-v-the-commissioners-for-hm-revenue-and-customs-2025-ukut-00003-tcc 2025-01-09T10:44:48+00:00

Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Phyllis Ramshaw on 07 January 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/digital-buying-partners-ltd-v-the-commissioners-for-hm-revenue-and-customs-2024-ukut-00437-tcc 2024-12-23T12:21:22+00:00

Upper Tribunal Tax and Chancery decision of Judge Jeanette Zaman on 23 December 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/steven-hague-v-the-commissioners-for-hm-revenue-and-customs-2024-ukut-00436-tcc 2024-12-23T10:28:38+00:00

Upper Tribunal Tax and Chancery Decision of Judge Rupert Jones on 20 December 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/paul-david-eveleigh-v-the-commissioners-for-hm-revenue-and-customs-2024-ukut-00435-tcc 2024-12-23T10:22:55+00:00

Upper Tribunal Tax and Chancery decision of Judge Raghavan on 20 December 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/b-and-m-retail-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00409-tcc 2024-12-20T13:41:20+00:00

Upper Tribunal Tax and Chancery decision of JUDGE ANDREW SCOTT and JUDGE VIMAL TILAKAPALA on 10 December 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/m-r-currell-limited-v-the-commissioners-for-hm-revenue-and-customs-2024-ukut-00404-tcc 2024-12-10T10:14:02+00:00

Upper Tribunal Tax and Chancery Decision of Mr Justice Richard Smith and Judge Zaman on 06 December 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-his-majestys-revenue-and-customs-v-lanfranco-dettori-2024-ukut-00012-tcc 2024-12-09T13:23:49+00:00

Upper Tribunal Tax and Chancery decision of MRS JUSTICE BACON and JUDGE THOMAS SCOTT

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-his-majestys-revenue-and-customs-v-lanfranco-dettori-2024-ukut-00364-tcc 2024-12-09T13:14:37+00:00

Upper Tribunal Tax and Chancery decision of MR JUSTICE MILES and JUDGE THOMAS SCOTT on 19 November 2024 Republished: 9 December 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-his-majestys-revenue-and-customs-v-colchester-institute-corporation-2024-ukut-00397-tcc 2024-12-05T11:09:39+00:00

Upper Tribunal Tax and Chancery decision of Judge Raghavan on 04 December 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/new-claire-wine-limited-v-the-commissioners-for-hm-revenue-and-customs-2024-ukut-00390-tcc 2024-12-03T11:33:30+00:00

Upper Tribunal Tax and Chancery decision of Judge Jones on 02 December 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/edward-newfield-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00385-tcc 2024-12-03T10:46:46+00:00

Upper Tribunal tax and Chancery decision of JUDGE JONATHAN CANNAN on 27 November 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/beigebell-limited-no-2-v-the-commissioners-for-hm-revenue-and-customs-2024-ukut-00382-tcc 2024-11-28T15:37:46+00:00

Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Redston on 28 November 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-tower-one-st-george-wharf-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00373-tcc 2024-11-21T11:53:36+00:00

Upper Tribunal Tax and Chancery Decision of Upper Tribunal Judge Zaman and Judge Bowler: 20 November 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/craig-kay-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00350-tcc 2024-11-13T13:27:04+00:00

Upper Tribunal tax and Chancery decision of Upper Tribunal Judge Raghavan on : 22 October 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-his-majestys-revenue-and-customs-v-1-sintra-global-inc-2-parul-malde-2024-ukut-00346-tcc 2024-11-12T08:37:57+00:00

Upper Tribunal tax and Chancery decision of MR JUSTICE EDWIN JOHNSON and JUDGE ASHLEY GREENBANK on 07 November 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-king-on-the-applications-of-midlands-partnership-university-nhs-foundation-trust-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00334-tcc 2024-11-04T12:01:18+00:00

Upper Tribunal tax and Chancery decision of MR JUSTICE RICHARD SMITH and JUDGE SWAMI RAGHAVAN on 24 October 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-king-on-the-application-of-1-fluid-systems-technologies-scotland-limited-2-london-fluid-system-technologies-limited-3-airedale-chemical-company-limited-v-the-commissioners-for-his-majestys-revenue-and-customs- 2024-10-15T13:44:24+01:00

Upper Tribunal tax and Chancery decision of UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN on 9 October 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-king-on-the-application-of-rettig-heating-group-uk-limited-in-liquidation-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00315-tcc 2024-10-15T13:37:30+01:00

Upper Tribunal tax and Chancery decision of UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN on 7 October 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/rytis-makvicius-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00321-tcc 2024-10-09T14:40:55+01:00

Upper Tribunal tax and Chancery decision of JUDGE TRACEY BOWLER on 07 October 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/trustees-of-the-panico-panayi-accumulation-and-maintenance-settlements-numbers-1-to-4-and-redevco-properties-uk1-limited-v-the-commissioners-of-his-majestys-revenue-and-customs-2024-ukut-00319-tcc 2024-10-09T14:26:41+01:00

Upper Tribunal tax and Chancery decision of MR JUSTICE RAJAH and JUDGE NICHOLAS ALEKSANDER on 08 October 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/amarjeet-mudan-and-tajinder-mudan-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00307-tcc 2024-10-02T14:28:34+01:00

Upper Tribunal tax and Chancery decision of JUDGE THOMAS SCOTT and JUDGE ASHLEY GREENBANK on 01 October 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-his-majestys-revenue-and-customs-v-peter-gould-2024-ukut-00285-tcc 2024-10-02T14:20:39+01:00

Upper Tribunal tax and Chancery decision of JUDGE JONATHAN CANNAN and JUDGE VIMAL TILAKAPALA on 17th September 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/bandstream-media-and-corporate-communications-ltd-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00306-tcc 2024-10-02T14:11:14+01:00

Upper Tribunal tax and Chancery decision of JUDGE JONATHAN CANNAN on 26 September 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/talktalk-telecom-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00284-tcc 2024-09-13T10:35:31+01:00

Upper Tribunal tax and Chancery decision of Judge Greg Sinfield on 12 September 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/kevin-mccabe-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00280-tcc 2024-09-12T10:41:55+01:00

Upper Tribunal Tax and Chancery decision of MRS JUSTICE BACON and JUDGE VIMAL TILAKAPALA on 12 September 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-his-majestys-revenue-and-customs-v-mohammed-zaman-2024-ukut-00278-tcc 2024-09-12T09:15:37+01:00

Upper Tribunal Tax and Chancery decision of Judge Andrew Scott and Judge Julian Ghosh KC on 11 September 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/wired-orthodontics-limited-ian-hutchinson-susan-bessant-v-the-commissioners-for-her-majestys-revenue-and-customs-2021-ukut-0318-tcc 2024-09-09T09:46:47+01:00

Upper Tribunal Tax and Chancery decision of Mr Justice Miles on 17th December 2021

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/1-muller-uk-and-ireland-group-llp-2-muller-dairy-uk-limited-3-robert-wiseman-and-sons-limited-4-tm-uk-production-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00273-tcc 2024-09-09T09:26:35+01:00

Upper Tribunal Tax and Chancery decision of Mr Justice Trower and Judge Swami Raghavan on 06 September 2024

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/1-wired-orthodontics-limited-2-ian-hutchinson-3-susan-bessant-v-the-commissioners-for-his-majestys-revenue-and-customs-2024-ukut-00266-tcc 2024-09-02T11:27:47+01:00

Upper Tribunal Tax & Chancery decision of JUDGE THOMAS SCOTT Permission to Appeal Oral Hearing Decision on :29 August 2024