Cases | PropLit

Colin Sagar v The Commissioners for HMRC [2026] UKFTT 1247 (TC) 27 August 2026 This judgment concerns Mr Colin Sagar's applications for costs in two related Tribunal appeals after HMRC withdrew the contested decisions. The Tribunal found HMRC acted unreasonably in defending the Input Tax Appeal by failing to identify and evaluate documents it already held and awarded standard-basis costs to Mr Sagar (quantum reserved). The Tribunal did not find unreasonable conduct in the Penalties Appeal, dismissed that costs claim, and refused indemnity and wasted costs orders.

Grand Smile Design Limited v The Commissioners for HMRC [2026] UKFTT 1248 (TC) 26 August 2026 This appeal concerned whether transactions in March–April 2019 (a share “sale” and related payments) repaid Dr Keppel’s quasi‑loans for the purposes of schedule 11 so that they were not taxable employment income at 5 April 2019. The FTT held the arrangements were a pre‑ordained, circular composite device that did not constitute a genuine repayment “in money” of £324,480 and treated the £38,358.24 as a scheme fee, or alternatively disregarded the payments under para 12 as connected with tax avoidance; the disputed balance of £386,838.24 remained outstanding and taxable. The appeal was dismissed.

James Hall v The Commissioners for HMRC [2026] UKFTT 1228 (TC) 24 August 2026 This case concerns HMRC's application to suspend the First-tier Tribunal's February 2026 Directions in proceedings brought by James Hall, pending HMRC's appeal to the Upper Tribunal against a January 2026 FTT decision. The FTT concluded the UT's forthcoming decision is likely to be materially relevant to jurisdiction, burden of proof and scope of grounds, and accordingly granted HMRC's application to suspend the directions to avoid unfair procedural advantage and wasted costs. Directions suspending the February 2026 Directions will be circulated.

JST (UK) Limited v The Commissioners for HMRC [2026] UKFTT 1226 (TC) 21 August 2026 JST (UK) Ltd applied for permission to appeal out of time against a 25 October 2017 closure notice denying a £1,425,000 deduction and increasing corporation tax by £342,000. The Tribunal applied the three-stage Denton/Martland approach, found an approximately eight-month delay was serious, that JST’s focus on concurrent restitution litigation and reliance on its advisers (BDO) did not provide a good reason for the delay, and refused permission to appeal out of time.

Mustafa Barak t/a Moulin Rouge Fish and Chips v The Commissioners for HMRC [2026] UKFTT 1224 (TC) 21 August 2026 This tax appeal concerned four Eat Out to Help Out Scheme (EOHOS) claims of £19,500 and an HMRC assessment recovering that sum. The Tribunal held the assessment was valid (formalities met and Officer Moss satisfied both subjective belief and objective reasonableness requirements) and dismissed the appeal because the appellant failed to prove, with required records, by how much the assessment was excessive. The assessment therefore stood (with only unspecified, minor agreed adjustments).

Paul McGuire v The Commissioners for HMRC [2026] UKFTT 1225 (TC) 21 August 2026 Mr Paul McGuire sought repayment under the DIY Housebuilders VAT scheme but submitted his claim far later than Regulation 201's deadline; he relied on exceptional personal circumstances for the delay. HMRC applied to strike out the appeal and the First-tier Tribunal held it had no power to extend or waive the Regulation 201 time limit and that the appeal had no reasonable prospect of success. The Tribunal granted HMRC's strike-out application under Rule 8(3)(c). Permission to appeal may be sought under Rule 39 within 56 days.

Richard Donald Baines Isaac v The Commissioners for HMRC [2026] UKFTT 1227 (TC) 21 August 2026 This case concerns HMRC's application for a costs order after the Appellant withdrew a late-appeal application shortly before the hearing, and alternatively a wasted costs order against the Appellant's representatives, Morr & Co. The Tribunal held HMRC had not proven the Appellant acted unreasonably in bringing or conducting the proceedings, nor that Morr & Co acted improperly, unreasonably or negligently, and therefore refused both the costs and wasted costs applications. The Tribunal accepted financial and personal pressures contributed to the withdrawal and found the prior decision (Northwood) did not make success impossible or render the present case materially indistinguishable.

David Anderson & Anor v The Commissioners for HMRC [2026] UKFTT 1229 (TC) 20 August 2026 This appeal concerned discovery assessments and penalties after Mr and Mrs Anderson, who sold four veterinary practices to a company they wholly owned between 2010 and 2012, failed to declare capital gains and Mr Anderson failed to declare rental income. The Tribunal found HMRC had validly discovered tax insufficiencies, that the appellants gave no evidence to displace the assessments, and that the omissions were deliberate (with fraud found for earlier years), so the discovery assessments and penalties were upheld and the appeals dismissed (one closure-notice penalty element having been withdrawn earlier).

Shahid Hussain v The Commissioners for HMRC [2026] UKFTT 1223 (TC) 20 August 2026 This First-tier Tribunal allowed Mr Shahid Hussain's appeal against HMRC's VAT registration, assessments and penalties for the period 6 April 2013 to 31 August 2017, finding the evidence did not reliably support HMRC's methodology. The Tribunal concluded, on the balance of probabilities, that the takeaway's turnover did not exceed the VAT registration threshold and set aside the assessments and penalties.

Sanjaykumar Vadera v The Commissioners for HMRC [2026] UKFTT 1206 (TC) 19 August 2026 This appeal concerns an application by Mr Vadera to reinstate an appeal that had been automatically struck out for non‑compliance with Tribunal directions and an unless order after his representative Cornerstone went into administration. The Tribunal found Mr Vadera wished to pursue the appeal and acted promptly once informed, but had failed to put in place reasonable arrangements to monitor correspondence or replace his representative, and that the series of failures amounted to a serious breach. Applying the three‑stage Denton/Martland approach, the Tribunal concluded that, notwithstanding prejudice to Mr Vadera, reinstatement would not be fair or proportionate and refused the application.

Aqsa Khan v The Commissioners for HMRC [2026] UKFTT 1205 (TC) 18 August 2026 This appeal challenged a Personal Liability Notice making the sole director (the appellant) personally liable for a £1,492,869 Schedule 24 penalty tied to VAT assessments on Best Buy Scot Ltd for alleged metal trading. The Tribunal rejected the appellant's "hijacking" defence, preferred contemporaneous documentary evidence over her oral account, found the company had made deliberate inaccuracies, and confirmed the PLN, dismissing the appeal.

Alan Pontin & Ors v The Commissioners for HMRC [2026] UKFTT 1166 (TC) 13 August 2026 This case concerned whether Associated Properties UK Limited (APUK) was a "trading company" in the period 22 April 2015–22 April 2016 so that Highland Holdings Limited (HHL) qualified as the holding company of a trading group for entrepreneurs' relief. The Tribunal applied a holistic multifactorial test and concluded APUK’s activities were trading‑related and did not include to a substantial extent non‑trading activities. The appeals were allowed and HHL was held to be the holding company of a trading group.

Parwinder Singh Gill v The Commissioners for HMRC [2026] UKFTT 1164 (TC) 13 August 2026 This appeal concerned a Personal Liability Notice issued to Mr Parwinder Singh Gill holding him personally liable for deliberate VAT inaccuracies in PSGCL's returns for 01/15–06/19. The Tribunal found, on the balance of probabilities, that Mr Gill acted deliberately to mislead HMRC about the VAT due, drew an adverse inference from his failure to call the company accountant, and upheld the PLN of £1,781,474.60. The appeal was dismissed.

Richard Alderson v The Commissioners for HMRC [2026] UKFTT 1167 (TC) 13 August 2026 Mr Alderson appealed HMRC CJRS assessments and was automatically struck out for failing to comply with an unless order. He applied to reinstate; the Tribunal applied the three‑stage test (seriousness of breach; reasons for breach; overall balance), found the breaches serious and the reasons (junk‑mail, health) not fully proven, but concluded the overall balance favoured reinstatement. The Tribunal allowed reinstatement and made consequential case‑management directions.

Robin Houldsworth v The Commissioners for HMRC [2026] UKFTT 1165 (TC) 13 August 2026 Mr Houldsworth appealed HMRC’s closure notice on residence grounds and sought a stay of his Tax Appeal pending an out-of-time judicial review challenging HMRC’s refusal to apply IR20. The Tribunal refused the stay, holding that where substantial disputed facts are central to both proceedings the specialist tax Tribunal should ordinarily determine them first. The judicial‑review permission decision did not, by itself, require a stay and the Tax Appeal will proceed before the Judicial Review.

Michael King v The Commissioners for HMRC [2026] UKFTT 1163 (TC) 12 August 2026 This appeal concerned whether the Q7000 vessel on which Mr King worked was an "offshore installation" or a "ship" for ITEPA/ITA purposes and whether its use entitled him to Seafarers' Earnings Deduction (SED). The Tribunal found the Q7000 to be a structure that was stationed in waters when latched to wells but held that its actual activity was decommissioning and permanent well abandonment, not "exploiting mineral resources by means of a well." Because the vessel was not put to the relevant use in section 1001(3), it was not an offshore installation and Mr King’s SED was allowed. HMRC’s closure notices were overturned.

Shahada Rahman Joli v The Commissioners for HMRC [2026] UKFTT 1204 (TC) 12 August 2026 This appeal concerns an application for permission to bring a 777‑day late appeal against a Schedule 24 paragraph 19 personal liability notice issued by HMRC. The Tribunal found the Appellant had a good reason for delay up to at least 14 February 2023 because of serious health problems and, balancing all circumstances (including an unclear HMRC letter and the procedural history), allowed the late appeal. The Tribunal also held it was lawful to proceed with the hearing in the Appellant’s absence and to enforce case‑management directions.

247 Jobline Limited v The Commissioners for HMRC [2026] UKFTT 1146 (TC) 6 August 2026 This case concerns applications to reinstate three struck-out VAT appeals and a permission request for a late appeal arising from HMRC’s 2021–22 investigation of related companies. The Tribunal found serious breaches of directions and lengthy unexplained delay, rejected the Second Appellant’s claim that he was impersonated by his brother, and refused all reinstatement and late-appeal applications. The Tribunal did not treat the substantive merits as determinative, finding them not so weak as to justify summary dismissal but also not weighing in favour of reinstatement.

Tanglewood Care Services Limited v The Commissioners for HMRC [2026] UKFTT 1137 (TC) 6 August 2026 Tanglewood appealed HMRC's Closure Notice disallowing an enhanced R&D claim of £880,286 for measures taken to manage Covid-19 in its care homes. The Tribunal found the activities formed a coordinated project but were operational/managerial responses using existing infection-control knowledge rather than efforts to achieve an advance in overall science or technology directed at resolving scientific or technological uncertainty. The appeal was dismissed.

Visu Tech Limited v The Commissioners for HMRC [2026] UKFTT 1136 (TC) 6 August 2026 Visu Tech Ltd sought permission to bring a 702‑day late appeal against three HMRC assessments dated 24 February 2023 totalling £36,035.84 relating to alleged overclaimed CJRS payments. The First-tier Tribunal applied the three-stage Martland approach, found the delay significant, rejected the appellant’s inconsistent and unsupported explanations, and concluded there was no good reason to grant permission. The application for permission to bring a late appeal was dismissed.

Andrew Burridge v The Commissioners for HMRC [2026] UKFTT 1127 (TC) 5 August 2026 This appeal concerned a civil evasion penalty imposed on Mr Burridge after Border Force seized 35.35kg of hand rolling tobacco he brought into the UK. The Tribunal found HMRC proved on the balance of probabilities that he subjectively knew he exceeded his allowance and intended not to declare the tobacco, and that his conduct was dishonest by ordinary standards, but allowed the appeal in part by reducing the penalty for limited disclosure and cooperation. HMRC must recalculate the penalty with two 15% reductions; financial hardship was not considered.

Oakwood Great Oak Ltd v The Commissioners for HMRC [2026] UKFTT 1138 (TC) 5 August 2026 This appeal concerned whether Great Oak, acquired 29 November 2022, was "residential property" for Stamp Duty Land Tax purposes under s.116(1) FA 2003. Applying the multifactorial evaluative test in Mudan, the Tribunal found extensive deterioration, widespread licensable asbestos contamination and the need for intrusive specialist remediation such that, cumulatively, the property had ceased to possess the characteristics and identity of a dwelling at the effective date. The appeal was allowed.

Richard Bates v The Commissioners for HMRC [2026] UKFTT 1135 (TC) 5 August 2026 This appeal concerned a discovery assessment of £20,716.40 for 2010–11 arising from Mr Bates' use of the Darwinpay contractor loan scheme. The tribunal found the £69,029.78 paid by the Darwinpay Trust were, in substance, unconditional payments of remuneration (earnings) funded from client fees and not genuine loans, and that HMRC made a valid discovery on 10 September 2013 and issued a timely discovery assessment on 18 October 2013. Mr Bates' challenges that he was overcharged or would suffer double taxation were not made out or fell outside the tribunal's jurisdiction. The appeal was dismissed.

Tapi Carpets Limited v The Commissioners for HMRC [2026] UKFTT 1128 (TC) 5 August 2026 Tapi sold flooring and provided a paid "fitting arrangement" service matching customers with vetted independent fitters; HMRC assessed Tapi for VAT on fitters' fees on the basis Tapi was the supplier. The First-tier Tribunal found the written terms and surrounding conduct showed fitters contracted with and supplied the fitting services to customers and that Tapi acted as a disclosed agent for an arrangement fee. The tribunal allowed Tapi's appeal and rejected HMRC's assessments charging Tapi VAT on the fitters' fees; Tapi remains liable for VAT on its arrangement/delivery & care fees.

Jerzy Wesolowski v The Commissioners for HMRC [2026] UKFTT 1110 (TC) 31 July 2026 This appeal concerned whether the Appellant company was liable under regulation 13 HMDP for excise duty on 1,333.5 kg of hand rolling tobacco seized from its vehicle at Dover on 3 April 2017. The Tribunal found that, although physical possession at the duty point was with the driver, the company had de facto and/or legal control of the goods (through its employee actions, ownership/use of the vehicle, ferry/payment arrangements and use of the company CMR stamp) and therefore was “holding” the goods and was also “making the delivery” under reg 13. The appeal was dismissed and the company was held liable for the duty of £279,728.00.

Mark Gadsden v The Commissioners for HMRC [2026] UKFTT 1112 (TC) 31 July 2026 The appellant, Mark Gadsden, sought costs under Rule 10(1)(b) after winning a substantive appeal that his failure to pay Class 2 NICs was through ignorance or error. He alleged HMRC acted unreasonably in preparing and presenting witness evidence (notably Ms Crawford) and in continuing to defend the appeal. The Tribunal found significant evidential weaknesses in HMRC’s case but no dishonesty, bad faith or deliberate misleading, and held those weaknesses did not meet the high threshold of unreasonable conduct under Rule 10(1)(b). The costs application was refused.

Property 118 Limited & Anor v The Commissioners for HMRC [2026] UKFTT 1111 (TC) 31 July 2026 This appeal concerned HMRC’s allocation of SRNs under DOTAS for two incorporation-related arrangements (SIS and CAR). The tribunal found neither arrangement met the notified descriptions relied on by HMRC (description 5 for SIS and CAR; descriptions 3 and 9 for CAR) and cancelled the SRN allocations. The tribunal treated the arrangements as commercially motivated and concluded the statutory tests (including the “informed observer”, standardisation, main-purpose and “but for” tests) were not satisfied. HMRC’s DOTAS guidance was not treated as determinative of the legal meaning of the statutory tests.

Cogefin (Bermuda) Limited & Anor v The Commissioners for HMRC [2026] UKFTT 1108 (TC) 30 July 2026 This appeal concerned whether Cogefin (Bermuda) Limited was UK resident because its central management and control was exercised in the UK by Mr Ciardi, the validity and timeliness of HMRC discovery assessments following an LDF disclosure, penalty liability for failure to notify, and whether Mr Ciardi was personally liable under a Personal Liability Notice. The Tribunal found that Mr Ciardi, acting from the UK, directed Cogefin’s strategic decisions and that the company was UK resident for the periods under appeal; HMRC’s discovery assessments were validly raised in time. Penalty findings were reduced because failures were at least careless rather than deliberate, and the PLN against Mr Ciardi was set aside; quantum was reserved.

Gagajoo Gardens & Landscapes Limited v The Commissioners for HMRC [2026] UKFTT 1100 (TC) 29 July 2026 This case concerns Gagajoo Gardens & Landscapes Ltd’s appeals against VAT default surcharges and Schedule 24/26 penalties; most appeals were substantially late and the company relied on medical, personal and cashflow reasons. The Tribunal refused permission for the late appeals, found the appellant had not proved a reasonable excuse for the payment defaults, and upheld HMRC’s penalties (save for one penalty removed on review). The appellant’s overall appeal was dismissed.

Westbury Collections Ltd v The Commissioners for HMRC [2026] UKFTT 1107 (TC) 29 July 2026 Westbury Collections Ltd appealed HMRC default VAT surcharges totalling £19,395.60 arising from multiple late VAT returns/payments. The First-tier Tribunal found HMRC’s electronic posting records established proper service of the liability and surcharge notices, rejected the company’s claimed reasonable excuse (the director had knowingly retained VAT as working capital and deprioritised compliance), and held the surcharges were not disproportionate. The appeal was dismissed.

Dr John Reynolds v The Commissioners for HMRC [2026] UKFTT 1099 (TC) 28 July 2026 Dr Reynolds sought reinstatement of a tax appeal he had withdrawn; Judge A reinstated it without HMRC having been given notice, and Judge B later set that decision aside and directed a hearing. The First-tier Tribunal held it had jurisdiction to reconsider but that s 54 of the Tax Management Act (TMA) created a deemed agreement after the statutory 30-day period, so the Tribunal had no power to allow reinstatement; the application was refused. The decision records rights to apply for permission to appeal to the Upper Tribunal.

Perenco UK Limited v The Commissioners for HMRC [2026] UKFTT 1096 (TC) 28 July 2026 Perenco UK Ltd appealed HMRC closure notices denying part of its 2011 first‑year capital allowances for Field Facilities sold shortly after acquisition. The FTT found PUK had incurred qualifying expenditure and obtained legal and equitable ownership on completion (14 Dec 2011), so s.11(4) and s.45F were satisfied and s.45G did not deny first‑year treatment; HMRC's contention that s.197 should override the s.198 election failed because retaining allowances was not a main purpose of the scheme. The appeal was allowed and the parties were directed to agree the correct foreign‑exchange basis.

A & A Contractors Midlands Limited & Anor v The Commissioners for HMRC [2026] UKFTT 1093 (TC) 27 July 2026 A&A Contractors Midlands Ltd and its director KS appealed HMRC decisions denying input VAT, issuing a VAT assessment and penalties, and deregistering the company. The Tribunal found supplier transactions were connected to fraudulent VAT evasion but that A&A did not know and should not have known of that connection until 24 June 2020 (two days after a tax‑loss/VETO notice dated 22 June 2020), so denial of input tax, the assessment and penalties were limited to transactions after that date; the deregistration was upheld. Adjustments to KS’s personal liability mirrored the reduced period.

iHeat.me Ltd v The Commissioners for HMRC [2026] UKFTT 1089 (TC) 23 July 2026 iHeat.me Ltd appealed a closure notice and brought multiple procedural applications alleging HMRC had behaved unreasonably (seeking costs, strike‑out/barring, summary determination and disclosure limitations) after settlement discussions. The Tribunal found HMRC's conduct, including late service of the statement of case and documents, was capable of reasonable explanation in context (including without‑prejudice settlement steps), refused all of the appellant's applications, and directed the appeal to proceed to a substantive hearing.

Karman Ali v The Commissioners for HMRC [2026] UKFTT 1086 (TC) 22 July 2026 This appeal concerned a civil evasion penalty (CEP) imposed after the Appellant arrived from Jordan carrying 86,400 non-UK duty paid cigarettes and was found to have used the Green Channel without declaring them. The Tribunal preferred Border Force evidence over the Appellant's account, applied the Ivey test for dishonesty, found on the balance of probabilities that the Appellant knowingly engaged in conduct to evade duty and that his conduct was dishonest, and dismissed the appeal, upholding the £27,024 penalty with the reductions already applied.

Scott Knight v The Commissioners for HMRC [2026] UKFTT 1087 (TC) 22 July 2026 This appeal concerns a 5 April 2024 closure notice assessing £194,272.40 CGT for 2020/21 after a £986,412.60 capital distribution from Dirty Harry's liquidation was omitted from Mr Knight's return. HMRC sought to strike out parts of the appeal; the Tribunal refused to strike out the challenge to entitlement to Business Asset Disposal Relief (BADR) but struck out reliance on the brother's BADR and the pleaded duplication with a 2017/18 closure notice, deferring determination of quantum to the substantive hearing. Directions were given for further particulars on the BADR issue and for HMRC to file or amend their statement of case.

B&M Retail Limited v The Commissioners for HMRC [2026] UKFTT 1062 (TC) 16 July 2026 B&M Retail appealed a £1,172,340.94 penalty under paragraph 4 of Schedule 41 to the Finance Act 2008 for acquiring excise goods where duty could not be shown to have been paid. The sole issue was whether B&M had a "reasonable excuse" under paragraph 20; the Tribunal found that B&M's structured, consistently applied due diligence and reliance on supplier assurances as part of that framework amounted to a reasonable excuse and that it persisted until B&M ceased trading with the intermediary (Ruby) after HMRC's November 2011 intervention. The appeal was allowed and the penalty vacated.

David Morgan v The Commissioners for HMRC [2026] UKFTT 1063 (TC) 16 July 2026 This case concerns an application by David Morgan to reinstate an appeal that had been automatically struck out for failure to comply with Tribunal directions and an "unless" order. The Tribunal applied the Denton/Martland three-stage approach, concluded the breach was serious and occurred against a background of repeated non-compliance, and found the medical evidence and explanations insufficient to justify reinstatement. The application was refused and the appeal remains struck out.

Foy Wealth Limited v The Commissioners for HMRC [2026] UKFTT 1061 (TC) 16 July 2026 Foy Wealth Limited appealed HMRC's 2 July 2018 compulsory VAT registration, assessments and penalties but the First-tier Tribunal found no "conclusion date" for the statutory review had occurred because HMRC had not notified review conclusions. A 22 December 2025 insolvency witness statement was held not to constitute the required notification, so the appeal was premature and was struck out for want of jurisdiction; the substantive merits were not reached.

Harlequin Brickwork Limited & Ors v The Commissioners for HMRC [2026] UKFTT 1038 (TC) 10 July 2026 This appeal concerned whether input VAT denied by HMRC under s.69C/VATA was lost as a result of fraud (Kittel condition A) and whether the appellants were connected to that fraud (condition B). HMRC’s very late application to amend its Statement of Case to expand fraud allegations was largely refused. On the pleaded and proven evidence HMRC did not prove that the VAT loss was occasioned by fraud, so the appeals on the substantive VAT denial succeed and the related s.69C penalties fall away.

Peter Reed v The Commissioners For HMRC [2026] UKFTT 1037 (TC) 10 July 2026 Mr Peter Reed appealed a discovery assessment and subsequent review by HMRC concerning a £59,280 payment received after transferring funds into a QROPS. The First-tier Tribunal held the discovery assessment dated 20 March 2019 was valid and that the £59,280 was an unauthorised payment giving rise to an unauthorised payments charge of £23,712 (40%). However, the Tribunal found the original discovery assessment did not objectively assess or notify liability to the separate unauthorised payments surcharge and therefore the review could not lawfully introduce that surcharge; the review decision upholding the surcharge was set aside. The appeal was allowed in part: the charge remains payable but the surcharge is overturned.

Eillish Kwai v The Commissioners for HMRC [2026] UKFTT 1033 (TC) 9 July 2026 This appeal concerns HMRC discovery assessments (2018/19–2022/23) and a closure notice (2023/24) reducing the Appellant’s claimed car travel expenses. The Tribunal held the enquiry, discovery assessments and closure notice were valid, found the Appellant acted carelessly by failing to keep contemporaneous records and making inconsistent large claims, treated London (within the M25) as her permanent workplace under an area‑based test so Colchester–London travel was ordinary commuting and not deductible, and upheld HMRC’s revised mileage figures; the appeal was dismissed and additional tax of £25,844.45 stood.

Pankaj Kothari v The Commissioners for HMRC [2026] UKFTT 1035 (TC) 9 July 2026 Mr Kothari appealed a Schedule 56 late payment penalty of £12,047 arising from unpaid CGT for 2021/22 after a closure notice; the First-tier Tribunal dismissed the appeal and upheld the penalty. The tribunal found no reasonable excuse or special circumstances: Mr Kothari did not prove on the balance of probabilities that lack of liquid funds was due to events outside his control or that he took timely, effective steps to raise funds. HMRC’s refusal to reduce the penalty was found not to be flawed.

Storm Environmental Limited v The Commissioners for HMRC [2026] UKFTT 1036 (TC) 9 July 2026 Storm Environmental Ltd sought permission to notify a late appeal against a November 2023 C18 customs duty and import VAT demand; the appeal was lodged ten months late. The First-tier Tribunal held it had jurisdiction to decide the late-appeal application before any hardship application, found the delay was largely unexplained (about 7.5 of 10 months without good reason), and refused permission to admit the late appeal, dismissing the late-appeal application; no decision was required on hardship.

Jonathan Gwynne v The Commissioners For HMRC [2026] UKFTT 1030 (TC) 8 July 2026 This case concerns an application to reinstate a VAT personal liability appeal that was automatically struck out for breach of case management directions, including an unless order. The FTT found the breaches serious and significant, attributed the agent’s failings to the appellant, and held the explanations (medical evidence, alleged ambiguity in HMRC's response, and agent failings) insufficient to justify reinstatement. The reinstatement application was refused.

RH Independent Healthcare Limited v The Commissioners for HMRC [2026] UKFTT 1034 (TC) 8 July 2026 This case concerns RH Independent Healthcare Ltd's application for permission to notify an appeal out of time after HMRC sent review correspondence including a Review Conclusion Letter (RCL). The Tribunal found HMRC proved the relevant letters were posted and that the RCL, despite a possible form defect, operated as the deemed conclusion of the review under s.114 TMA, so the appellant's Notice of Appeal was about eight months late. The appellant failed to show a good reason for the delay and permission to appeal out of time was refused.

Daniel Monaghan v The Commissioners For HMRC [2026] UKFTT 1029 (TC) 7 July 2026 This appeal concerned late-filing penalties for the 2019/20 self-assessment. The Tribunal allowed admission of the out-of-time appeal and found HMRC had not proved service of a notice requiring a return under s.8 TMA, so Schedule 55 penalties could not be sustained and were cancelled.

Grant Anderson v The Commissioners for HMRC [2026] UKFTT 1007 (TC) 3 July 2026 This appeal concerned HMRC discovery assessments for 2008–09 and 2009–10 and a closure notice for 2010–11 arising from loans paid via an AML offshore EBT to Mr Anderson. The Tribunal held the payments were employment income, upheld HMRC’s discoveries and the assessments and closure notice, rejected Mr Anderson’s procedural, delay and estoppel arguments, and dismissed the appeal. Permission to appeal must be sought within 56 days.

Vasile Cerchez v The Commissioners for HMRC [2026] UKFTT 1006 (TC) 3 July 2026 This case concerns two seizures of beer in June and July 2016 where Mr Cerchez was found in physical possession at the first UK excise duty point; HMRC assessed excise duty and imposed Schedule 41 penalties. The Tribunal held Mr Cerchez was the holder for excise duty purposes so the duty assessments stand, but found HMRC did not prove deliberate conduct and that Mr Cerchez’s extreme hardship caused by enforcement amounted to special circumstances. Exercising its substitution power, the Tribunal reduced both Schedule 41 penalties to nil.

Christopher Kippax v The Commissioners for HMRC [2026] UKFTT 994 (TC) 2 July 2026 This appeal concerned whether HMRC's 11 January 2023 letter was a valid final closure notice and whether the First-tier Tribunal had jurisdiction because a valid notice of appeal had been given to HMRC. The Tribunal held the closure notice was valid but that no valid notice of appeal was given to HMRC: one letter (13 Feb 2023) did not objectively indicate an intention to appeal, and another (25 Feb 2023) though properly worded was not proved to have been received by HMRC; accordingly the Tribunal lacked jurisdiction and struck the appeal out.

John McIlhone v The Commissioners for HMRC [2026] UKFTT 995 (TC) 2 July 2026 This appeal concerned whether assets of an Employee Benefit Trust created in 2007 constituted "relevant property" at the ten‑year anniversary for IHT periodic charge purposes. The Tribunal held the trust had been split into two discrete sub‑trusts (McIlhone and Walsh), each earmarked to benefit a named individual, so they did not meet the employee‑trust conditions and were subject to the periodic charge. The Determination was varied so that liability was assessed only on the McIlhone Sub‑Trust (£4,000,050) rather than the full £8m; the appeal otherwise failed on the single permitted ground.

Matthew Lambourne & Anor v The Commissioners for HMRC [2026] UKFTT 997 (TC) 2 July 2026 This case concerned whether a self-contained metal "Unit" on purchased land counted as a dwelling for Multiple Dwellings Relief (MDR) for SDLT. The Tribunal held the Unit was a chattel, not part of the land, so MDR was unavailable, but directed that the SDLT chargeable consideration be reduced to exclude the Unit's value; the Tribunal would have found the Unit suitable as a single dwelling only as an obiter. HMRC was permitted to advance the chattel/land argument in the litigation and the closure notice was held sufficiently broad.

Mukarram Sattar & Ors v The Commissioners for HMRC [2026] UKFTT 1005 (TC) 2 July 2026 HMRC applied under Rule 5(3)(b) to have four related appeals case managed and heard together. The Tribunal refused to join the pension appeal to the others because its subject-matter was distinct and joining risked unfair prejudice, but ordered the income tax appeal to be case managed and heard together with the two company appeals due to substantial overlap of evidence and issues. Directions were given for parties to agree further procedural steps within 28 days.

Olukemi Dada v The Commissioners for HMRC [2026] UKFTT 993 (TC) 2 July 2026 This appeal concerned a discovery assessment by HMRC for the year to 5 April 2010 charging tax on £36,301 paid by the appellant’s employer, Aston Management Limited (AML), to an Employee Benefit Trust (EBT) and loaned to the appellant. The Tribunal found the appellant was employed by AML, held that the EBT payments (then loaned to the appellant) amounted to remuneration/earnings taxable as employment income, and upheld the discovery assessment as valid and timely. The appellant’s good faith participation and lack of practical control over the scheme did not alter liability. The appeal was dismissed and the assessment for £7,534.40 was upheld.

Plat UK Limited v The Commissioners for HMRC [2026] UKFTT 999 (TC) 2 July 2026 Plat UK Ltd appealed HMRC assessments of £470,894 for input VAT claimed in periods 11/20–08/23. The Tribunal found Plat did not hold valid VAT invoices when it made the returns because the later-supplied Harrods/Selfridges documents lacked a sufficient description of goods and most invoices were not made out to Plat. HMRC reasonably refused to exercise its regulation 29(2) discretion to accept alternative evidence, and the appeal was dismissed. Permission to apply for appeal was noted.

Scott Waterhouse v The Commissioners for HMRC [2026] UKFTT 996 (TC) 2 July 2026 This case concerns Mr Scott Waterhouse’s application for permission to bring a very late appeal (1,306 days late) against HMRC’s disallowance of deductions for payments to his wife. The Tribunal found there was a serious unexplained delay, that reliance on the appellant’s agent did not excuse it, and that the substantive appeal did not have obvious strong merit. Permission to appeal out of time was refused and the late appeal dismissed.

Sovereign Corporate Limited v The Commissioners for HMRC (Costs) [2026] UKFTT 1004 (TC) 2 July 2026 This is a First-tier Tribunal costs decision after Sovereign Corporate Ltd's appeal was dismissed following the appellant's non-attendance at the final hearing. The Tribunal held the appellant's disengagement and pursuit of an appeal based on a transparently wrong factual point amounted to unreasonable conduct under Rule 10(1)(b) and ordered Sovereign Corporate Ltd to pay HMRC's costs. The Tribunal found F4Tax had acted as the appellant's representative but HMRC had not identified specific wasted costs attributable to F4Tax, so no wasted-costs order was made against the firm. HMRC's costs were summarily assessed at £13,000, payable by Sovereign Corporate Ltd within 28 days.

William J Cook v The Commissioners for HMRC [2026] UKFTT 998 (TC) 2 July 2026 This case concerns William J Cook’s application for permission to bring late appeals against HMRC assessments and penalties for 2009–10 to 2019–20 arising from a COP9 investigation. Applying the established three-stage Martland/Denton approach, the Tribunal found the nearly two-year delays were serious, the Appellant did not establish a good reason for the delay (adviser failings were attributed to him), and refused permission to appeal out of time. HMRC’s supplementary witness evidence was admitted (with one email excluded). The Tribunal allowed the parties opportunity to seek permission to appeal its decision.

Dhalomal Kishore (t/a Movil 2000) V The Commissioners for HMRC [2026] UKFTT 987 (TC) 1 July 2026 This appeal concerned an application for permission to bring a substantially late appeal against HMRC misdeclaration VAT penalties dated 3 August 2017 (periods 03/06 and 06/06, the latter later reduced by letter of 8 December 2022). The First-tier Tribunal applied the Martland three-stage approach, found the delay serious and unjustified, held the December 2022 letter did not create a new appealable decision restarting the time limit, and refused permission to admit the late appeal.

Compound Photonics Group Limited v The Commissioners for HMRC [2026] UKFTT 985 (TC) 30 June 2026 This appeal concerned whether Compound Photonics Group Limited carried on economic activity for VAT purposes after selling its UK operating business in May 2017 and whether a later January 2022 sale of retained IP ("Snap Sale") was economic activity. The Tribunal held that economic activity ceased at the May 2017 Disposal and there was no objectively evidenced intention to continue trading, but that the Snap Sale itself did constitute economic activity. The question whether the claimed input VAT has a direct and immediate link to the Snap Sale was left outstanding.

Gordon McKenzie v The Commissioners for HMRC [2026] UKFTT 986 (TC) 30 June 2026 This appeal concerned HMRC’s seizure of 6kg of hand rolling tobacco from Mr McKenzie, an excise duty assessment of £1,628 and a deliberate wrongdoing penalty of £569.80. The First-tier Tribunal upheld the duty assessment because Mr McKenzie did not challenge the seizure within the statutory period and the goods were therefore deemed forfeited, but it reduced the penalty after finding his conduct was not deliberate. The Tribunal treated intention for penalty purposes as a separate factual inquiry not resolved by the statutory deeming of forfeiture.

M-Sport Wheels Limited v The Commissioners for HMRC [2026] UKFTT 977 (TC) 30 June 2026 M‑Sport appealed HMRC’s refusal of R&D claims for 2020 and 2021 but encountered prolonged witness‑evidence problems, sought and was refused extensions, and then withdrew the appeal shortly before the hearing. HMRC applied for costs under Rule 10(1)(b) alleging unreasonable conduct; the Tribunal held HMRC had not proved the Appellant’s conduct fell outside the range of reasonable conduct and refused the costs application.

The Recruitment Crowd (Yorkshire) Ltd v The Commissioners for HMRC [2026] UKFTT 975 (TC) 30 June 2026 HMRC issued an information notice to The Recruitment Crowd (Yorkshire) Ltd (RCYL) under Schedule 36 FA 2008 seeking documents and information relating to payroll and RTI variance. The First-tier Tribunal found the notice was in substance directed at the tax positions of third parties in RCYL's supply chain rather than RCYL's own tax position, and set the notice aside for failing to satisfy paragraph 1 and the conditions B/C of paragraph 21. The Tribunal also rejected HMRC's reliance on paragraph 29(2) to make items unappealable because HMRC did not identify specific statutory provisions showing the requested items were statutory records.

Next Generation Clubs Limited v The Commissioners for HMRC [2026] UKFTT 976 (TC) 29 June 2026 The Tribunal considered whether multi-facility leisure-club memberships (David Lloyd Clubs) fell within Group 16 of Schedule 7A (the TRR) as "rights of admission to ... similar cultural events and facilities." After detailed factual findings the Tribunal held the supplies were not similar to any specific item in Group 16 nor to the list as a whole, and that the memberships were rights of access (regular use) rather than rights of admission; the appeal was dismissed.

Timothy Welham v The Commissioners for HMRC [2026] UKFTT 989 (TC) 29 June 2026 Mr Welham appealed to the First-tier Tribunal against HMRC penalties but the Tribunal struck the appeal out for want of jurisdiction because he had not given a valid notice of appeal to HMRC under s31A TMA before notifying the Tribunal. The Tribunal found the November 2023 and January 2024 letters were requests for remission/repayment, did not identify specific decisions or grounds of appeal, and therefore did not satisfy s31A or the s49D(1) precondition for Tribunal jurisdiction. The strike-out was made under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 r.8(2).

Mohammad Farrokhshad v The Commissioners for HMRC [2026] UKFTT 954 (TC) 24 June 2026 This appeal challenged follower‑notice (FN) penalties issued to Mr Farrokhshad for tax years 2004–05 to 2006–07. The Tribunal admitted a late appeal, found the FNs valid and issued in time, held that withdrawal from the scheme did not satisfy the statutory "corrective action" and that it was not reasonable not to take the prescribed steps, and confirmed HMRC's reduced penalty total of £33,349.49 (originally £42,446.90). The appeal was otherwise dismissed.

Solar Power PV Limited v The Commissioners for HMRC [2026] UKFTT 952 (TC) 24 June 2026 This case concerned HMRC's application to strike out Solar Power PV Limited's claim for repayment of £28,697.38 on the ground that the First‑tier Tribunal (Tax Chamber) lacked jurisdiction. The Tribunal characterised the claim as a collateral challenge to a final tax penalty and to enforcement/insolvency steps and held it had no power to entertain such standalone challenges, so the proceedings were struck out.

Winchester City Council v The Commissioners for HMRC [2026] UKFTT 953 (TC) 24 June 2026 Winchester City Council brought a VAT repayment claim dated 27 May 2025 covering May 2021–March 2023 after an earlier administrative claim of 31 May 2023 had been rejected; HMRC treated the later claim as a repeat and rejected it as abusive. The First-tier Tribunal held the 27 May 2025 claim advanced a materially different legal basis (arguing the fees were outside the scope of VAT rather than merely exempt), was therefore a valid VATA 1994 claim, and was not an abuse of process, so the appeal was in time and allowed.

LFS Enterprises Limited v The Commissioners for HMRC [2026] UKFTT 930 (TC) 19 June 2026 LFS Enterprises, an RDCO-approved fuel reseller in Northern Ireland, appealed HMRC Additional Conditions imposing expanded record-keeping, weekly reporting and a duty to report suspicious sales. The Tribunal found the company’s record-keeping systemically deficient but held many specified data items reasonable and some (eg full postal name, vehicle make/model, routine VAT numbers, vague due-diligence detail) excessive, so allowed the appeal in part and directed HMRC to review and narrow the record-keeping conditions. The Tribunal upheld the weekly Information Requirement and the Suspicion Requirement.

Beritaz Care Ltd v The Commissioners for HMRC [2026] UKFTT 912 (TC) 18 June 2026 Beritaz applied on 8 May 2025 for Robertson Nursing Home Ltd to join its VAT group with effect from 1 May 2021; HMRC did not refuse within 90 days and treated RNHL as a member from 8 May 2025 but later refused retrospective effect. The First-tier Tribunal held that because the grouping application was deemed granted from 8 May 2025, HMRC’s later refusal to backdate membership (an exercise of discretion under B(4)(b)) did not create an appealable refusal under s.83(1)(k) VATA, and struck the appeal out for want of jurisdiction.

Conor Maguire v The Commissioners for HMRC [2026] UKFTT 929 (TC) 18 June 2026 Mr Maguire appealed a follower notice penalty issued by HMRC in relation to offshore arrangements marketed by Montpelier. The Tribunal found that, judged objectively up to the FN deadline of 4 May 2017, it was reasonable for Mr Maguire—who was not a tax specialist—to rely on Montpelier's advice and not to take corrective action, and it cancelled the penalty. The Tribunal also held that payment of disputed tax did not, by itself, amount to "counteraction" under section 210(3) to justify further reduction of the penalty.

Dr Robin Garai v The Commissioners for HMRC [2026] UKFTT 920 (TC) 18 June 2026 Dr Robin Garai appealed an HMRC Schedule 36 information notice dated 15 December 2022 seeking documents about payments he received while employed by Canopaye Ltd. The First-tier Tribunal held the notice was valid but exercised its variation powers to narrow the scope and timeframe of the required documents and extended compliance to 45 days; the varied notice (Appendix 2) must be complied with. The tribunal found prima facie that most requested items were in Dr Garai’s possession or power and that he had not shown he had made a serious attempt to obtain them from his former employer.

Liam Henry v The Commissioners for HMRC [2026] UKFTT 921 (TC) 18 June 2026 This appeal concerned whether a property at The Drive, Rickmansworth comprised two or more dwellings for SDLT multiple dwellings relief (MDR) purposes at completion. The Tribunal preferred the Marketing Floorplan over the Appellant’s competing floorplan, applied a multi‑factorial Fiander approach to the physical attributes at the effective date, and found the Property was a single dwelling. The appeal was dismissed and MDR was denied.

Mohammed Maasher v The Commissioners for HMRC [2026] UKFTT 911 (TC) 18 June 2026 This is an appeal by Mr Maasher against an HMRC Closure Notice for 2020–21 disputing increased turnover and reduced expenses. The Tribunal held the Closure Notice complied with statutory requirements but allowed the appeal in part, accepting many of Mr Maasher’s expense claims (including subcontractor payments to his wife and daughter, travel/subsistence, a one‑third use‑of‑home apportionment, and certain property repairs) while disallowing charity donations and a medical payment. The Tribunal found HMRC’s case inconsistent in places and directed the parties to confirm quantum and penalty issues within 28 days.

Richard Ellison v The Commissioners for HMRC [2026] UKFTT 913 (TC) 18 June 2026 This case concerns Mr Richard Ellison’s attempt to reinstate earlier 2017 appeals so as to challenge 2012–2015 income tax assessments and a separate late appeal against VAT surcharges. The Tribunal held the reinstatement application was over eight years late and, because HMRC did not object within 30 days when the 2017 withdrawal was recorded, TMA s.54(4) produced a deemed agreement/decision which precluded reinstatement; the income tax element of the appeal was struck out. The late-appeal application on VAT surcharges remains to be decided at a hearing.

L&Y Enterprise Ltd v The Commissioners for HMRC [2026] UKFTT 910 (TC) 17 June 2026 This appeal concerned HMRC VAT assessments and penalties raised against L&Y Enterprise Ltd following a till intervention. The Tribunal found some assessments were out of time and those made in time were based on assumptions about till "open items" that were materially overstated; on the evidence LYE discharged the burden of showing no additional VAT was due and the careless-inaccuracy penalties were cancelled. The Tribunal admitted the late appeal/documents and made no determination on any repayment entitlement.

Lucky Voice Group Limited v The Commissioners for HMRC [2026] UKFTT 903 (TC) 16 June 2026 Lucky Voice appealed HMRC's rejection of its claim to apply the 5% temporary VAT rate to fees for private karaoke room hire. The First-tier Tribunal held the payments were for exclusive room hire and use (a package including facilities and equipment), not a "right of admission" to "similar cultural events and facilities" in Group 16 of Schedule 7A. The appeal was dismissed and the reduced rate refused.

Long Life Fencing & Decking Limited v The Commissioners for HMRC [2026] UKFTT 887 (TC) 15 June 2026 This appeal concerned a Schedule 26 VAT late payment penalty issued to Long Life Fencing & Decking Ltd for failure to pay VAT due by 7 November 2025; HMRC assessed a penalty of £420.52. The Tribunal found liability and that notification was given within the statutory time, and rejected the appellant’s para 12 reasonable excuse defence (director’s inexperience and lack of specific HMRC correspondence). The appeal was dismissed and the penalty upheld.

W.Byers Limited v The Commissioners for HMRC [2026] UKFTT 886 (TC) 15 June 2026 W. Byers Ltd set up a Direct Debit, submitted its VAT return and received an unqualified on-screen HMRC confirmation stating "We will collect your payments automatically by Direct Debit", but HMRC did not collect the due payment on 7 November 2025. The Tribunal found it was reasonable for the company to rely on that specific HMRC representation, which amounted to a reasonable excuse and was remedied without unreasonable delay, and cancelled the 3% first late payment penalty of £4,848.54.

Virgin Atlantic Airways Limited v The Commissioners for HMRC [2026] UKFTT 890 (TC) 12 June 2026 This case concerns HMRC's application to stay two VAT appeals by Virgin pending the final determination of a related Avios appeal that raises very similar legal issues about whether VAT arises on issuance of loyalty points or on redemption. The Tribunal found very considerable similarity between the appeals, concluded the Avios decision would very likely materially assist resolution of Virgin's central issues, and ordered consolidation and a stay of Virgin's appeals behind Avios with directions stayed for 60 days after Avios is finally determined.

Sameer Khan v The Commissioners for HMRC [2026] UKFTT 884 (TC) 10 June 2026 This case concerned whether the First-tier Tribunal had jurisdiction to hear VAT appeals where the appellant had not filed the relevant VAT returns before lodging notices of appeal. The Tribunal held that section 83(1)(p)(i) VATA permits an appeal only in respect of periods for which a return has been made, so it lacked jurisdiction and struck out the appeals (the 04/20 assessment was separately struck out because it had been withdrawn). The Tribunal noted that filing the missing returns after the notice of appeal does not retrospectively validate the appeals; any challenge after filing would require permission to appeal late.

Timco Ltd v The Commissioners for HMRC [2026] UKFTT 883 (TC) 10 June 2026 Timco Ltd appealed HMRC income tax assessments recovering Coronavirus Job Retention Scheme (CJRS) payments totalling initially £37,107.70; HMRC's review increased the assessments to £24,182.36. The Tribunal found the two employee-directors were variable-rate, accepted HMRC's RTI-based methodology and two reviewing adjustments (exclude pay after 19 March 2020 and treat May 2020 claim periods separately), and dismissed the appeal, confirming the varied assessments. The Tribunal exercised its power to increase the original assessments to the reviewed totals if required; no penalty was charged.

Vani Enterprises Limited v The Commissioners for HMRC [2026] UKFTT 885 (TC) 10 June 2026 Vani Enterprises appealed HMRC VAT and corporation tax assessments that arose from HMRC's s.73 VATA best-judgement VAT assessment (periods 02/16–11/17) and related para 41(1), sch 18 FA 1998 CT discovery assessments. The Tribunal found HMRC's VAT assessment was made to the best of their judgement using an appropriate methodology, and Vani failed to discharge the burden of proof with coherent, reconciled evidence to rebut the assessments. Both the VAT and CT appeals were dismissed and the taxpayer has 56 days to apply for permission to appeal.

Wimmer Family Office Ltd v The Commissioners for HMRC [2026] UKFTT 882 (TC) 10 June 2026 This case concerns HMRC's application to strike out Wimmer Family Office Ltd's First Appeal for want of jurisdiction because the appellant had notified the Tribunal before giving the required written notice of appeal to the relevant HMRC officer under ss.31 and 49D TMA 1970. The Tribunal found no evidence that the statutory written notice was given to the officer who issued the decision prior to lodging the First Appeal and that communications to general HMRC mailboxes did not satisfy the statutory requirement. The First Appeal (TC/2025/02113) was struck out under Rule 8(2)(a). Parties may apply for permission to appeal under Rule 39 within 56 days.

TPY Limited v The Commissioners for HMRC [2026] UKFTT 843 (TC) 5 June 2026 TPY Limited challenged the validity of three HMRC letters dated 28 March 2022 as a purported notice of VAT assessment and sought a preliminary hearing on that issue. The Tribunal refused the application, holding the question was not a standalone "knockout" point because other assessments and decisions (notably the December 2023 amendment and February 2024 decisions) would still leave live issues, and the proposed preliminary issue involved mixed fact and law likely requiring witness evidence. The Tribunal directed progression to a single substantive hearing with updated case directions.

Adrian Filimon v The Commissioners for HMRC [2026] UKFTT 842 (TC) 4 June 2026 This appeal concerned civil Customs and Excise evasion penalties issued to Adrian Filimon after 102,200 concealed cigarettes were found in his trailer at Dover and an officer recorded that he "accepted ownership" but later said Mr Filimon had merely nodded. The tribunal found HMRC had not proved, on the balance of probabilities, that Mr Filimon acted dishonestly and therefore allowed the appeal and set aside the penalties. The tribunal nevertheless recorded that had dishonesty been established, Mr Filimon’s failure to answer HMRC correspondence would have justified upholding the penalties.

WWM (Harrogate) LLP v The Commissioners for HMRC [2026] UKFTT 832 (TC) 4 June 2026 This appeal concerned HMRC closure notices disallowing an £860,662 "goodwill" entry in WWM (Harrogate) LLP's accounts, arising from an alleged 2014 transfer by Mr Walters of personal goodwill into the LLP. The Tribunal found no evidence of a transferable goodwill asset owned by Mr Walters in 2014, held that any goodwill attaching to the business after 2008 accrued to WWM Ltd., and concluded the LLP did not acquire goodwill or the claimed capital. The closure notices were upheld and the appeal dismissed.

Anthony Wong v The Commissioners for HMRC [2026] UKFTT 822 (TC) 3 June 2026 Mr Wong appealed a personal liability notice and sought costs of £5,500 under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 rule 10(1)(b) after HMRC notified it would not defend the appeal. The Tribunal rejected the application, holding that the conduct relied on by Mr Wong occurred before the appeal and so could not found a rule 10(1)(b) order, HMRC’s withdrawal 43 days after notification was not unreasonable, and parts of the claimed costs predated the appeal or related to the company rather than the appellant. No costs were awarded and quantum was not assessed.

Big and Small Construction Limited v The Commissioners for HMRC [2026] UKFTT 816 (TC) 3 June 2026 Big and Small Construction Limited (BSCL) appealed HMRC’s denial of input tax of £624,162 and a section 69C penalty of £187,248.60 alleging some purchases were connected to VAT fraud. The tribunal held BSCL should have known that supplies from Services A‑Z Ltd in periods 12/19 and 03/20 were connected to fraud so input tax for those items was denied, but allowed input tax for other suppliers and allowed the penalty appeal in full, reducing the penalty to nil.

3V International Limited v The Commissioners for HMRC [2026] UKFTT 815 (TC) 2 June 2026 3V imported PPE in spring 2020 claiming Disaster Relief via NIRU certificates but most consignments were sold on or exported to Germany and some donated; the Tribunal held the imports did not meet the Commission Decision's Conditions for Disaster Relief because Condition C requires goods actually to be imported by or on behalf of an eligible body. The first two consignments exported to Germany were treated as transiting for consumption there so import VAT was payable in Germany, while customs duty was initially payable in the UK but fully remitted under Article 120 UCC because exceptional pandemic circumstances and absence of deception or obvious negligence justified remission.

Mypay Limited v The Commissioners for HMRC [2026] UKFTT 807 (TC) 2 June 2026 MyPay, an umbrella employer, appealed HMRC assessments that travel‑expense reimbursements to its workers for assignment travel were taxable and subject to NICs. The Tribunal found each fixed‑period assignment created a separate employment (no overarching contract across gaps) and that the travel payments were ordinary commuting expenses not deductible under s338 and not covered by MyPay’s 2008 s65 dispensation. The appeal was dismissed and the HMRC determinations were upheld.

TP (Evenlode) LLP v The Commissioners for HMRC [2026] UKFTT 831 (TC) 2 June 2026 TP (Evenlode) LLP appealed VAT assessments by HMRC and HMRC applied to strike out the appeal for non-compliance with a Tribunal direction to serve specified documents. The Tribunal found TP had complied: the ICA invoices were provided and bank statements covering 1 Dec 2016–30 Nov 2017 were produced, so Direction 1 was not breached, and TP's omission to give a 13 April 2026 update did not meet the high threshold for strike out under rule 8(3)(b). HMRC's strike-out application of 29 April 2026 was dismissed.

Ian Sinclair & Anor v The Commissioners for HMRC [2026] UKFTT 798 (TC) 29 May 2026 This appeal concerned whether an approximately 1-acre field contiguous with a purchased dwelling formed part of the dwelling's "grounds" for SDLT. The FTT carried out a multifactorial factual assessment (contiguity, proportion, use, control, history, planning status and the grazing arrangement) and found the Field formed part of the grounds despite a limited, intermittent grazing arrangement. The appeal was dismissed and HMRC's closure notice and residential-rate SDLT treatment were upheld.

Neil Griffin v The Commissioners for HMRC [2026] UKFTT 801 (TC) 29 May 2026 This appeal concerned a joint excise and customs evasion penalty imposed after the appellant was intercepted at Heathrow with 6,000 cigarettes. The Tribunal found on the balance of probabilities that the appellant’s importation was dishonest, but accepted some mitigation for disclosure and cooperation (including telephone assistance and literacy barriers) and reduced the penalty from £2,940 to £1,764. The Tribunal rejected inability to pay or arguments about the fairness of the law as grounds for mitigation. Permission to appeal remains available.

George Star Builders Limited v The Commissioners for HMRC [2026] UKFTT 800 (TC) 28 May 2026 George Star Builders Ltd appealed HMRC's refusal to give a Regulation 9 direction under the Construction Industry Scheme, arguing it had taken "reasonable care" to comply. The Tribunal found the company did not take reasonable care because its director, aware payments could have tax implications, paid subcontractors off the books and failed to consult or fully inform retained advisers. The appeal was dismissed and HMRC's refusal upheld.

Lifeplus Europe Ltd v The Commissioners for HMRC [2026] UKFTT 797 (TC) 28 May 2026 Lifeplus Europe Ltd appealed an HMRC Schedule 36 information notice that sought Eurark LLC consolidated and entity financial statements for 2014–2022 in a transfer pricing enquiry. The FtT found HMRC had not shown those third‑party parent company accounts were "reasonably required" for the enquiry and that the Appellant did not have the requisite "possession or power" to obtain them. The Tribunal allowed the appeal and set aside the Information Notice as to those items.

Philip McBean v The Commissioners for HMRC [2026] UKFTT 799 (TC) 28 May 2026 This appeal concerned whether Mr McBean should have been VAT‑registered from 1 October 2013, whether he had a reasonable excuse under Schedule 41 para 20 for failing to notify and so avoid a penalty, and whether HMRC's VAT assessments could be challenged at the Tribunal. The FTT found his taxable supplies in the year to August 2013 exceeded the registration threshold, dismissed his claimed reasonable excuse (a mistaken belief that the threshold related to profit), upheld the Schedule 41 penalty, and held the VAT assessments were not appealable because no returns had been filed. The appeal was dismissed.

UK luxury Heights Limited v The Commissioners for HMRC [2026] UKFTT 796 (TC) 28 May 2026 This appeal arose from a Regulation 13 determination and Schedule 55 penalties for failure to operate CIS deductions to 5 April 2022. The appellant sought wide disclosure of HMRC internal documents to challenge HMRC's refusal of Reg 9(4) condition B relief and the penalty calculations; the Tribunal refused the disclosure application and struck out the part of the appeal based on Reg 9(4) condition B for lack of Tribunal jurisdiction. The Tribunal held remaining penalty issues could be decided without HMRC internal deliberations, and preserved the appellant's right to seek permission to appeal.

Athena Luxe Limited v The Commissioners for HMRC [2026] UKFTT 775 (TC) 22 May 2026 Athena Luxe applied late for recovery of costs after a successful appeal against HMRC. The First-tier Tribunal admitted the out-of-time application, refused Athena’s claim for indemnity costs, and ordered HMRC to pay costs on the standard basis, summarily assessed at £9,500 with an itemised breakdown. The award must be paid within 28 days.

HBS Enterprises Ltd v The Commissioners for HMRC [2026] UKFTT 764 (TC) 22 May 2026 HBS Enterprises Ltd appealed VAT assessments issued by HMRC for quarters 05/23, 08/23, 11/23 and 02/24 arising from sales made on Amazon. The Tribunal found HMRC's arithmetic errors in some assessments and varied or set aside them accordingly, held that Amazon's treatment or accounting for VAT did not relieve a UK‑established seller of its obligation to account for UK output VAT on its taxable supplies, and accepted that the assessments were made to HMRC's "best judgment" even though numeric adjustments were required. The 05/23 assessment was set aside; the 08/23 assessment was varied; the 11/23 and 02/24 assessments were varied with directions to exclude identified non‑UK transactions and for the parties to agree adjusted figures.

J&T Goods Ltd v The Commissioners for HMRC [2026] UKFTT 777 (TC) 21 May 2026 J&T Goods Ltd appealed an HMRC amendment to its VAT return but HMRC informed the Tribunal it would not defend the appeal and subsequently withdrew the underlying decision. The Tribunal found on the balance of probabilities that HMRC had withdrawn the 18 July 2025 decision, which removed the appeal's subject matter and deprived the Tribunal of jurisdiction. The appellant's application to reinstate the appeal was refused and the proceedings remain struck out. Parties were informed of the right to seek permission to appeal under Rule 39 within 56 days.

PAP Solutions Ltd & Anor v The Commissioners for HMRC [2026] UKFTT 761 (TC) 21 May 2026 PAP Solutions Ltd (controlled by Dr Apostolos Papadopoulos) exported smoking-paraphernalia to two Bulgarian companies and zero-rated 14 intra‑EU supplies; HMRC denied zero‑rating, imposed a s69C penalty, and issued a s69D personal liability notice to Dr Papadopoulos. The tribunal found the Bulgarian customers had carried out fraudulent VAT evasion, held that PAP knew or alternatively should have known the supplies were connected to the fraud, and that PAP had not taken every reasonable step to prevent participation. As a result, HMRC’s refusal to zero‑rate, the s69C penalty (£29,574.90) and the personal liability notice were upheld.

Madana Saibo Mohamed Hakeem v The Commissioners for HMRC [2026] UKFTT 744 (TC) 19 May 2026 Mr Hakeem appealed penalties for failing to notify rental income for tax years to 2017–2020, arguing reliance on a friend's incorrect advice and financial hardship. The Tribunal applied the reasonable-excuse test, found his reliance on informal unverified advice and his lack of funds did not constitute a reasonable excuse, dismissed the appeal, and corrected the penalty calculation under s.50(7) TMA, increasing it from £1,153.84 to £1,174.54.

Paul Bryan v The Commissioners for HMRC [2026] UKFTT 743 (TC) 19 May 2026 This appeal concerned Mr Paul Bryan’s third application under s.28 TMA for directions that HMRC issue closure notices for his 2017 and 2018 self-assessment enquiries. The tribunal found HMRC had reasonable grounds to continue enquiries because material matters (reconciliation of office and client account movements, disbursements, and work-in-progress calculations) remained unresolved. The application was dismissed and no direction to issue closure notices was made.

Paul Joseph Bryan v The Commissioners for HMRC [2026] UKFTT 1149 (TC) 19 May 2026 This appeal concerned the Appellant's fourth application seeking directions that HMRC issue closure notices for the tax years to 5 April 2017 and 2018. The Tribunal found the application had no realistic prospect of success because the evidential deficiencies identified in an earlier (Third) decision remained unremedied and the new application merely repeated prior arguments. The application was struck out under Rule 8(3)(c) as an abuse of process and HMRC's strike‑out application was granted.

A Nurse v The Commissioners for HMRC [2026] UKFTT 722 (TC) 15 May 2026 This case concerns an NHS bank worker who gave a colleague access to her Government Gateway login and whose Self Assessment returns (2019–20 to 2022–23) included large home-to-work travel claims submitted by that colleague. The First-tier Tribunal upheld HMRC's closure notice for 2022–23 and discovery assessments for 2019–20 to 2021–22, finding the decision‑maker had a subjective belief with an objectively reasonable basis that tax was underpaid; but the Tribunal cancelled the Schedule 24 penalties by applying special reduction (with full mitigation for cooperation). The appellant remains liable to repay the tax recovered.

Join Her Ltd v The Commissioners for HMRC [2026] UKFTT 724 (TC) 15 May 2026 Join Her Ltd appealed HMRC's 9 October 2025 decision reducing its input tax to nil. HMRC withdrew that decision before the Tribunal and the Tribunal struck the appeal out, holding it lacked jurisdiction because the decision under challenge had been withdrawn; HMRC then issued a replacement decision on 18 February 2026 and the Tribunal directed any challenge be brought to that extant decision.

Ross Michael Coates & Anor v The Commissioners for HMRC [2026] UKFTT 723 (TC) 15 May 2026 This case concerns RCS's application to bar HMRC for deliberately failing to comply with a Tribunal direction requiring both parties to serve listing information on the Tribunal and each other. The Tribunal found HMRC deliberately breached the direction and that the conduct was serious, but dismissed the barring application as disproportionate because RCS suffered no real prejudice and the substantive hearing was listed as intended. The substantive appeal therefore remains listed; RCS may seek permission to appeal.

Smartprice (NE) Ltd v The Commissioners for HMRC [2026] UKFTT 721 (TC) 15 May 2026 This appeal concerns Smartprice (NE) Ltd’s application for expanded disclosure from HMRC in a VAT appeal where HMRC pleads the appellant knew or ought to have known the supplies were connected to VAT fraud (no dishonesty alleged). The Tribunal accepted HMRC’s unchallenged evidence that reasonable searches were conducted, and refused the CPR‑style and additional disclosure sought as disproportionate and not shown to be necessary for fair determination. The default, limited disclosure regime under rule 27 was held to remain appropriate and the application for further disclosure was dismissed.

Jeremy Francis Herrmann v The Commissioners for HMRC [2026] UKFTT 715 (TC) 14 May 2026 This appeal concerned whether HMRC could, by reallocating payments after the relevant dates, treat earlier timely payments as unpaid and so trigger late payment surcharges (2008/09 & 2009/10) and late payment penalties (2020/21 & 2021/22). The First-tier Tribunal held the statutory tests are snapshot questions to be decided at the statutory trigger dates and that HMRC’s retrospective reallocation could not create a default on those dates. The taxpayer’s appeals were allowed.

Mark Gadsden v The Commissioners for HMRC [2026] UKFTT 720 (TC) 14 May 2026 This appeal concerned whether Mr Gadsden’s long failure to pay Class 2 National Insurance contributions (1981–2014) amounted to ignorance or error not caused by a lack of due care and diligence under regulation 6 of the 2001 Regulations. The Tribunal accepted that he engaged and reasonably relied on professional accountants, found HMRC had not proved contemporaneous notices were sent or received or would have plainly alerted him to the separate Class 2 obligation, and allowed the appeal. HMRC was directed to treat the specified Class 2 contributions as paid for contributory benefit purposes.

Take 3.9 TV Partnership & Ors v The Commissioners for HMRC [2026] UKFTT 696 (TC) 12 May 2026 This appeal concerned five Take 3 partnerships disputing HMRC closure notices for 2001/02 and 2002/03 about whether their film-production payments (T3 Advances) were trading production expenditure. The FTT held each partnership was carrying on a trade but only the equity component of each T3 Advance qualified as revenue expenditure wholly and exclusively for that trade; the larger debt-funded component was characterised as repayable funding/loan and did not qualify. The Tribunal rejected equitable and public‑law bars to HMRC’s challenge and directed amendment of the closure notices accordingly.

Vereley Homes Limited v The Commissioners for HMRC [2026] UKFTT 695 (TC) 12 May 2026 Vereley Homes Ltd purchased two adjoining titles and HMRC issued a closure notice treating the acquisition as wholly residential for SDLT, increasing the tax due. The Tribunal found that the smaller parcel (Plot 2) formed part of the garden/grounds of the house on Plot 1 at the time of acquisition, so the higher residential SDLT treatment applied. The appellant's appeal was dismissed and the closure notice upheld.

Apollo Belvedere Services LLP (In Liquidation) & Anor v The Commissioners for HMRC [2026] UKFTT 687 (TC) 11 May 2026 This case concerns whether Amanda Staveley can be substituted for Apollo Belvedere Services LLP (in liquidation) in an appeal against an HMRC closure notice, or alternatively added as a respondent, and whether the Tribunal can prevent the liquidators from withdrawing the LLP’s appeal or dissolving the LLP without permission. The Tribunal held Staveley cannot be substituted as appellant because she lacks a personal right to appeal the partnership’s closure notice, but she may be added as a respondent under rule 9(2). The Tribunal also directed that the liquidators may not withdraw the LLP’s appeal or dissolve the LLP without its permission and reinstated amended case‑management directions.

HC-One No 1 Limited v The Commissioners for HMRC [2026] UKFTT 678 (TC) 8 May 2026 This appeal concerned whether Schedule 7 group relief was disapplied because the intra‑group transfers and subsequent members' voluntary liquidation had a main purpose of tax avoidance, and whether s75A could recharacterise those transfers as scheme transactions; HMRC also issued discovery assessments and block assessments. The Tribunal held that group relief was properly available (appeal allowed on the Main Purpose Issue) and that s75A did not apply to recharacterise the intra‑group acquisitions (appeal allowed on the Involved Issue). The Tribunal nevertheless found HMRC’s discovery assessments would have been validly made and treated each returned linked‑transaction bundle as the relevant chargeable transaction for assessment purposes; quantum was considered hypothetically but was not decisive.

Francis Bridgeman v The Commissioners for HMRC [2026] UKFTT 679 (TC) 7 May 2026 This case concerns an application for permission to bring a 529‑day late appeal against HMRC’s 12 April 2024 review upholding a final closure notice for tax year 2013 (£16,891.75). The Tribunal applied the Martland three-stage test, accepted that the Appellant genuinely believed an 11 May 2024 email amounted to valid notice of appeal, and on balance granted permission to file the late appeal, ordering it consolidated with an existing in‑time appeal (TC/2024/01247).

Jaroslaw Krason v The Commissioners for HMRC [2026] UKFTT 675 (TC) 7 May 2026 This appeal concerned Schedule 24 penalties totalling £224,750 imposed on Mr Krason for alleged "deliberate and concealed" inaccuracies in his self‑assessment returns (alternatively carelessness). The First‑tier Tribunal found Mr Krason honest, lacked financial knowledge, relied on his long‑standing accountant Moor Green/Mr Davood, did not understand the trust scheme or key documents and had no blind‑eye knowledge. Applying the statutory tests and authorities, the Tribunal concluded he acted neither deliberately nor carelessly and cancelled the penalties; it also directed HMRC to explain a previously quoted £164,000 figure and invited HMRC to review for possible costs of about £9,000.

Beer Express Ltd v The Commissioners for HMRC [2026] UKFTT 672 (TC) 6 May 2026 Beer Express Ltd appealed HMRC's disallowance of enhanced R&D tax relief for four projects covering accounting periods to 30 June 2020 and 30 June 2021. The First-tier Tribunal held Beer Express had not discharged the evidential burden to show the projects met the BEIS criteria for R&D, treating the project reports as unsupported assertions in the absence of cogent evidence from competent professionals or contemporaneous participants, and dismissed the appeal. The Tribunal deferred determination of the exact qualifying costs to a later stage.

John Smith v The Commissioners for HMRC [2026] UKFTT 663 (TC) 6 May 2026 This appeal concerned HMRC discovery (income tax) and best-judgment (VAT) assessments plus related penalties for periods 1994/95–2014/15. The tribunal found Officer Harris’ discovery assessments and HMRC’s best-judgment VAT assessments were valid and timely (or within extended time limits because the appellant’s conduct was deliberate), held that the appellant continued to run and beneficially own the business after 1 March 2003 (making him liable for tax/VAT where applicable), allowed the appeal only against penalties for failure-to-file where HMRC failed to prove service of notices, and dismissed the remaining appeals including those against fraud/penalty assessments. Quantified adjustments to turnover and expenses were made and the final figures were to be directed separately.

Jonathan Nuttall v The Commissioners for HMRC [2026] UKFTT 674 (TC) 6 May 2026 This appeal concerned whether 7,686 tonnes of bagged RDF were "disposed" on 28 September 2017 for landfill tax purposes following the dissolution of NKRL and automatic revocation of its Environment Agency licence. The First-tier Tribunal found no disposal happened on that date after applying a multi-factorial factual assessment (including the parties' rights, responsibilities and conduct) and allowed the taxpayers' appeals. The Tribunal also held that, although Parliament removed any formal statutory requirement of an intention to discard, intention remains a relevant factor in the factual assessment; and it would have reached the same conclusion even if intention were disregarded.

Omar Rafique v The Commissioners for HMRC [2026] UKFTT 673 (TC) 6 May 2026 The First-tier Tribunal confirmed that Mr Omar Rafique’s appeal was automatically struck out after he failed to comply with an Unless order requiring specified documents, and refused his subsequent application to reinstate the appeal. The Tribunal found repeated non-compliance, inadequate explanations (including reliance on AI-generated emails containing fabricated or wrongly cited authorities), and that the appeal lacked sufficient merit or practicability to favour reinstatement. The Tribunal did not refer the matter for contempt.

Sweetmotion Limited v The Commissioners for HMRC [2026] UKFTT 657 (TC) 5 May 2026 This FTT decision considered whether Sweetmotion Ltd’s input tax claims were recoverable given that its suppliers were fraudulent defaulters, applying the Kittel test of (i) fraudulent evasion, (ii) connection of the appellant’s purchases to that fraud, and (iii) the appellant’s knowledge (actual or constructive) of that connection. The Tribunal found HMRC proved fraud and connection but that the director did not actually know; however he should have known from 19 January 2021 (after HMRC’s meeting and guidance), so input tax was denied only for transactions on or after that date. The company penalty under s.69C VATA 1994 was upheld but reduced by 25% for cooperation, and recalculated to apply from 19 January 2021.

British Institute of Technology Limited v The Commissioners for HMRC [2026] UKFTT 651 (TC) 1 May 2026 The Tribunal refused HMRC’s application to strike out British Institute of Technology Limited’s appeals against a VAT assessment and related penalty, concluding the second appeal was not an abuse of process and that both appeals have realistic prospects of success. HMRC’s late documents were not admitted and the case was directed to proceed to a substantive hearing with case management directions. The decision emphasised that a previous appeal struck out at an early procedural stage does not automatically bar a later appeal on the same transaction.

Michael Parker v The Commissioners for HMRC [2026] UKFTT 652 (TC) 1 May 2026 This appeal concerned whether four UK days in 2019/20 should be disregarded under Schedule 45 paras 22(3) (transit) and 22(4) (exceptional circumstances) so that the appellant met the third automatic overseas test. The First-tier Tribunal found three days (8, 17 and 28 Feb) were transit days as the appellant arrived as a passenger and engaged only in activities ancillary to onward travel, and that 29 Feb was an exceptional-circumstances day because Storm Jorge closed Dublin Airport and prevented departure despite the appellant intending to leave as soon as permitted. With those four days disregarded the appellant’s UK day count fell to 89, the third overseas test was met, and the appeal was allowed.

Professional Game Match Officials Ltd v The Commissioners for HMRC [2026] UKFTT 654 (TC) 1 May 2026 This case concerns whether individual match engagements of National Group referees paid by PGMOL were contracts of employment or contracts for services for PAYE/NIC purposes. Applying the multifactorial Stage‑3 evaluative enquiry to the First‑tier Tribunal's factual findings, the Tribunal held that, despite the presence of the irreducible minimum of mutuality and a sufficient framework of control, the cumulative picture pointed to contracts for services. The FTT therefore allowed the appeal and discharged HMRC’s PAYE/NIC determinations.

Top Notch Accountants Limited & Anor v The Commissioners for HMRC [2026] UKFTT 653 (TC) 1 May 2026 This case concerned FTN penalties on Top Notch Accountants Limited (TNAL) for incorrect CJRS claims and a Personal Liability Notice (PLN) making its sole director, Mr Nazrul Islam (NI), personally liable. The Tribunal found TNAL/NI knew they were not entitled to CJRS for March–October 2020 because required RTI had not been submitted and supporting documents had been manipulated, so FTN penalties of £10,817 and the PLN for that amount were upheld. The Tribunal allowed the appeals in respect of later periods, reducing the penalties by £2,726.40. Permission to apply for appeal was preserved.

Vanessa Cristini v The Commissioners for HMRC [2026] UKFTT 650 (TC) 30 April 2026 This case concerns HMRC's application for further and better particulars of Vanessa Cristini's appeals against VAT assessments totalling £120,796. The Tribunal held the appellant's grounds of appeal were insufficiently particularised—failing to state the factual and legal points she relied on—and granted HMRC's application, directing the appellant to provide appropriately detailed grounds so HMRC can respond.

Andy Irons Ltd v The Commissioners for HMRC [2026] UKFTT 644 (TC) 29 April 2026 Andy Irons Ltd appealed tax decisions to the Tribunal without first giving written notice of appeal to HMRC as required by TMA s.31 and s.49. HMRC applied to strike out for want of jurisdiction and the Tribunal held the statutory sequence is mandatory, that HMRC’s care-and-management powers cannot cure the defect, and struck the appeal out under Rule 8(2)(a). The Tribunal did not decide any separate application for permission for a late appeal.

Sellathamby Sivarajah v The Commissioners for HMRC [2026] UKFTT 649 (TC) 29 April 2026 This appeal concerned an HMRC penalty under the Money Laundering Regulations 2017 for trading while unregistered: Mr Sivarajah traded as a self-employed bookkeeper from April to November 2022 without registering and HMRC imposed a penalty under Regulation 76. The Tribunal found he had not taken "all reasonable steps" or exercised "all due diligence" because he failed to resolve his uncertainty by contacting HMRC or his supervisory body, and so Regulation 76(4) did not bar a penalty. The Tribunal also held the penalty, calculated under HMRC’s authorised Penalties Framework and reduced for voluntary registration and timely payment, was appropriate, proportionate and dissuasive. The appeal was dismissed and the penalty confirmed.

Stefan-Valentin Moscal v The Commissioners for HMRC [2026] UKFTT 640 (TC) 29 April 2026 Mr Moscal appealed HMRC assessments/closure notices to the First-tier Tribunal but filed the appeal with the Tribunal before giving written notice of appeal to HMRC as required by sections 31/31A and 49D TMA. HMRC applied to strike out for want of jurisdiction and the Tribunal held it had no jurisdiction because there was no evidence HMRC received prior written notice, striking the appeal out under Rule 8(2)(a). The Tribunal also recorded that, had it had jurisdiction, the appeal had no reasonable prospect of success.

W. Reilly Limited v The Commissioners for HMRC [2026] UKFTT 641 (TC) 28 April 2026 W. Reilly Ltd appealed HMRC’s denial of VAT input tax (about £274k) and a related penalty arising from supplies from Simplify and SMP. Central issues were whether HMRC’s assessments were within the one‑year time limit in s 73(6)(b) VATA and whether the appellant “knew or should have known” the supplies were connected with VAT fraud (Kittel). The tribunal found HMRC had not shown the appellant should have known of supplier fraud and allowed the appeals, restoring the input tax and dismissing the penalty.

Purple Pay Limited & Anor v The Commissioners for HMRC [2026] UKFTT 625 (TC) 24 April 2026 This case concerns HMRC's application to strike out three grounds in appeals against a Schedule 35 FA 2014 stop‑notice penalty and a subsequent joint and several liability notice. The Tribunal admitted the Company's late appeal but held it has no jurisdiction to entertain collateral challenges to the stop notice where statutory withdrawal/appeal procedures were not followed, and struck out three discrete grounds (ceased trading at time of notice; no promoter; no breach) as having no realistic prospect of success and an abuse of process. The parties were directed to agree further case‑management directions; rights to seek permission to appeal were recorded.

Sarah Thomas v The Commissioners for HMRC [2026] UKFTT 627 (TC) 24 April 2026 This appeal concerned whether the assignment on 1 February 2010 of a debt (the NRL loan) to Mrs Sarah Thomas amounted to a taxable distribution to the extent it exceeded her shareholder loan account, and related discovery, s.54 agreement and penalty issues. The Tribunal found the Appellant's loan account at that date was £1,480,684.93, the NRL loan value £2,135,713, and the excess £655,028.07 was taxable as a distribution; HMRC’s income tax assessment (issued after a valid discovery) and the deliberate inaccuracy penalty were upheld, subject to adjustments reflecting HMRC’s revised tax calculation. The Tribunal also held there was no s.54 agreement discharging the assessment.

Thomas Joseph Dowey v The Commissioners for HMRC [2026] UKFTT 626 (TC) 24 April 2026 This case concerns whether the First-tier Tribunal has jurisdiction to hear a VAT repayment claim brought by the recipient of a supply who paid VAT but did not account for it to HMRC. The Tribunal held that s80 VATA 1994 repayment claims are confined to the person who has accounted to the Commissioners for the VAT, so no valid s80 claim (and thus no appeal under s83(1)(t)) arose and HMRC’s strike-out application was granted. The appeal was struck out under Rule 8(2)(a) of the Tribunal Rules.

Gerrit Wals v The Commissioners for HMRC [2026] UKFTT 621 (TC) 23 April 2026 This case concerned Schedule 55 late-filing penalties imposed by HMRC for tax years 2010/11, 2011/12, 2012/13 and 2014/15. The FTT, on a Rule 41 review, found no valid notices to file had been served, treated the returns as voluntary and applied a statutory deeming provision that a voluntary return is treated as made in response to a notice given on the date the return was received. Because the deemed notice date coincided with the delivery date, the returns were not late and the appeal against the penalties was allowed; the Tribunal set aside its earlier partial dismissal and removed the penalties.

Michael Krishnan v The Commissioners for HMRC [2026] UKFTT 622 (TC) 23 April 2026 This appeal sought permission to notify a late appeal against a Personal Liability Notice (PLN) issued 6 June 2017 holding the appellant personally liable for a £42,707.70 VAT penalty. The appellant notified the appeal on 11 October 2024, some 2,653 days late, gave no cogent explanation for the delay and did not attend the hearing. Applying the Martland three-stage approach and giving weight to timely litigation and statutory limits, the Tribunal refused permission to bring the appeal out of time.

Rizwan Butt v The Commissioners for HMRC [2026] UKFTT 623 (TC) 23 April 2026 This appeal concerned director liability notices issued under s69D VATA to Mr Rizwan Butt arising from denied input tax and company penalties imposed on Quantum London Ltd for VAT periods 09/19–09/21. The First-tier Tribunal held many suppliers in Quantum’s supply chains were fraudulent defaulters or buffers, found that Mr Butt had “blind-eye” knowledge (or alternatively should have known) of the transactions’ connection to MTIC-type fraud, and dismissed his appeal; late documentary evidence sought by Mr Butt was refused.

Talbot Kwok v The Commissioners for HMRC [2026] UKFTT 624 (TC) 23 April 2026 This appeal concerned the Appellant’s application for costs after HMRC withdrew five days before a listed one‑day hearing in a dispute over a £62,990.26 input VAT repayment. The Tribunal ordered HMRC to pay the Appellant’s costs of and incidental to the appeal, assessed on the standard basis, and declined to undertake a summary assessment; the costs are to be subject to detailed assessment if not agreed.

Chester Lettings Limited v The Commissioners for HMRC [2026] UKFTT 614 (TC) 21 April 2026 Chester Lettings Ltd received £100,000 under a settlement for mis‑sold Interest Rate Hedging Products and treated it as a capital receipt; HMRC assessed it as taxable revenue under the loan relationships code. The First‑tier Tribunal held the payment was basic redress compensating for excessive payments under the mis‑sold IRHPs and therefore a revenue receipt (and, alternatively, a non‑trading loan relationship profit), dismissed the appeal, and upheld the Closure Notice.

Meydan Asset Management Ltd v The Commissioners for HMRC [2026] UKFTT 613 (TC) 21 April 2026 This appeal concerned six Schedule 56 penalties for non‑payment of Accelerated Payment Notices (APNs) issued to Meydan Asset Management Ltd after it did not pay APNs it had challenged. The Tribunal found it had no jurisdiction in the penalty appeal to determine APN validity, rejected the Appellant's reasonable‑excuse and special‑circumstances arguments (including reliance on the director's personal financial difficulties and alleged procedural defects), and dismissed the appeal, affirming the 5% penalties.

Rune Madsen v The Commissioners for HMRC [2026] UKFTT 615 (TC) 21 April 2026 This appeal concerned a 2014 SDLT discovery assessment made after Mr Madsen's 2011 purchase and a contemporaneous call option. The Tribunal found, on the balance of probabilities, that a 31 January 2012 letter notifying HMRC was posted and received, that it was at least partly sent on the purchaser’s behalf, and that the SDLT1 together with that letter would have put a notional HMRC officer reasonably on notice of the under‑assessment. The discovery assessment was therefore invalid and set aside.

Pacfic Computers Limited v The Commissioners for HMRC [2026] UKFTT 603 (TC) 17 April 2026 This appeal concerned whether Pacfic Computers Ltd (PCL) knew, or ought to have known, that its CPU and iPod trades were connected to MTIC VAT fraud and so HMRC correctly denied recovery of £428,525.74 input VAT for 09/06. The Tribunal found that PCL (through its directors, particularly Mr Roach) knew the transactions were connected to fraud, and alternatively that PCL ought to have known, and dismissed the appeal. PCL may apply for permission to appeal within 56 days.

Shinebrook Ltd v The Commissioners for HMRC [2026] UKFTT 602 (TC) 16 April 2026 This appeal concerned whether Shinebrook Ltd's purchase of 1023 Garratt Lane qualified for Multiple Dwellings Relief (MDR) for SDLT and whether the option grant (1 April 2021) and completion (12 May 2021) were linked transactions. The Tribunal found Shinebrook had not shown the property was "in the process of being constructed or adapted" into dwellings at the effective date and that the option and purchase were linked, so the land was non‑residential for SDLT and the Closure Notice increasing tax was upheld.

Douglas Boulton v The Commissioners for HMRC [2026] UKFTT 583 (TC) 15 April 2026 Mr Douglas Boulton, sole director/shareholder of Sameday Express UK Ltd, appealed a 2019–20 income tax discovery assessment and a Schedule 24 penalty after he omitted any taxable release/write‑off arising from an overdrawn director’s loan following a £60,000 settlement and the liquidator’s letter stating the balance was "effectively written off". The Tribunal held HMRC made a valid discovery, the combination of the settlement, the liquidator’s letter and cessation of recovery amounted in substance to a release/write‑off taxable to Mr Boulton of £91,802, and his omission was careless; the assessment and 15% penalty were upheld and the appeal dismissed.

Holiday Booking Management Limited v The Commissioners for HMRC [2026] UKFTT 587 (TC) 15 April 2026 Holiday Booking Management Ltd appealed HMRC's 26 February 2025 decision reducing its VAT repayment claim from £196,879.50 to £9,908.50 after a pre-repayment check. HMRC sought to strike out the appeal arguing the reduction was an adjustment under s25(3) VATA 1994 and not an assessment subject to s73 time limits; the Tribunal found the appellant had an arguable case that s73 time limits might apply. The Tribunal dismissed HMRC's strike-out application and gave directions for further case management.

Mariusz Jeske v The Commissioners for HMRC [2026] UKFTT 588 (TC) 15 April 2026 HMRC applied to strike out the part of Mr Jeske’s appeal that challenged his self-assessed income tax liability for 2017/18. The First-tier Tribunal held it had no jurisdiction to entertain an appeal against a taxpayer’s self-assessment and struck out that part of the appeal, while allowing the appellant’s challenge to late payment penalties to continue.

Nwaneri v The Commissioners for HMRC [2026] UKFTT 581 (TC) 15 April 2026 This appeal by a locum doctor challenged HMRC closure notices disallowing travel and subsistence claims for 2019/20–2021/22 and related Schedule 24 penalties. The First-tier Tribunal held HMRC’s enquiries were valid, treated each engagement via an employment intermediary as a separate employment under s.339A, found NHS Southport and NHS Shrewsbury were permanent (not temporary) workplaces so travel was ordinary commuting and not deductible, and disallowed subsistence claims for lack of necessary evidence. The Tribunal also found the inaccuracies deliberate on the balance of probabilities and upheld the penalties (as varied on review); the appeal was dismissed in full.

AAMRL Ltd & Anor v The Commissioners for HMRC [2026] UKFTT 582 (TC) 14 April 2026 This Tribunal considered consolidated appeals by AAMRL Ltd and its sole director, Maria Rosa Loria, against HMRC decisions to deregister AAMRL, deny input VAT (~£7.35m), and impose s69C (company) and s69D (personal) penalties for involvement in VAT fraud. The Tribunal found HMRC proved the transactions were connected with fraud and that deregistration was proportionate; it held AAMRL should have known of the fraud only after HMRC’s 28 July 2022 intervention, so input‑tax denial and the company penalty apply for transactions after that date but not before. The 11/22 assessment was upheld; Ms Loria was not the guiding mind but became attributable to the company by deliberate blindness after 28 July 2022, so a personal penalty was imposed but reduced to 10% of the recalculated company penalty. HMRC must recalculate denied input VAT and the penalties accordingly.

Centrica Energy Storage Limited v The Commissioners for HMRC [2026] UKFTT 566 (TC) 10 April 2026 This case concerned whether Centrica Energy Storage Ltd (CESL) carried out "oil extraction activities" for its associated company Centrica Offshore UK Ltd (COUK) during 2017–2018 so that CESL's service fees fell within the ring fence. The Tribunal held the statutory wording, read with context and legislative history, covers activities performed by a company extracting gas under rights held by an associated company, and that CESL's services (including the 15% mark-up) were sufficiently proximate and operationally integral to extraction to be ring-fence income. The appeal was dismissed and HMRC's closure notices were upheld.

Clearwater Hampers Limited v The Commissioners for HMRC [2026] UKFTT 567 (TC) 10 April 2026 Clearwater Hampers appealed HMRC's refusal to repay VAT charged on gift hampers sold in lidded wicker baskets. The Tribunal held that, on the facts, the lidded wicker baskets were ancillary to the supply of food and drink (a means of presentation/protection) from the viewpoint of the average purchaser and therefore shared the vat treatment of the principal supplies; the appeal was allowed and the composite VAT rate is to be calculated excluding the value of the lidded baskets.

Madeleine Clark v The Commissioners for HMRC [2026] UKFTT 559 (TC) 9 April 2026 This case concerns Ms Madeleine Clark's application for costs and for re-allocation of her Tribunal appeal to Complex (or Basic) after HMRC conceded a Regulation 185 adjustment and cancelled penalties that arose from conduct before the appeal. The Tribunal held the appeal should remain Standard, refused re-allocation, and dismissed the costs application because its rule 10(1)(b) costs jurisdiction applies only to unreasonable conduct occurring after the appeal was brought. The prior direction to produce a statement of case was retrospectively set aside as unnecessary.

Nellstar Properties Ltd v The Commissioners for HMRC [2026] UKFTT 564 (TC) 9 April 2026 This case concerned four VAT assessments totaling £131,611 issued to Nellstar for construction works at The Hobbit, Sowerby Bridge, disputed as either zero-rated residential cottages or standard-rated hotel extension. The Tribunal found the works were, on the balance of probabilities, an extension to the hotel (15 rooms) consistent with planning permission, and that Nellstar’s director knew the true nature of the works so HMRC could treat the loss as deliberate. The Tribunal further held the assessments were served within the one-year period from the material HMRC received on 28 June 2024 and dismissed the appeal.

Preston Benson & Ors v The Commissioners for HMRC [2026] UKFTT 565 (TC) 9 April 2026 This appeal concerned a late wasted costs application filed by an agent on behalf of Mr Benson, Really Local Group (RL) and Peckham Levels Limited (PLL) in relation to four Tribunal matters. The Tribunal struck out the PLL element for lack of authority and refused to admit the costs applications from Mr Benson and RL because they were substantially out of time and unsupported by a compliant costs schedule; it also said that, had the applications been admitted, they disclosed no reasonable prospect of success. Permission to appeal is preserved.

BGC Services Holdings LLP v The Commissioners for HMRC [2026] UKFTT 558 (TC) 2 April 2026 BGC Services Holdings LLP appealed HMRC Regulation 80 determinations totalling £96,037,893 and sought a preliminary issues hearing limited to whether, when issued, it "appeared to HMRC that there may be tax payable" under Reg 80(1). The Tribunal held the Reg 80(1) question is a mixed fact-and-law issue capable in principle of being tried preliminarily but refused to order a standalone preliminary hearing because of overlap with best-judgement issues (Reg 80(2)), risk of appeal, delay and costs. Directions for the main appeal were retained.

The Commissioners for HMRC v Tailored UK Services Limited (in Liquidation) [2026] UKFTT 518 (TC) 2 April 2026 This Tribunal applied an existing DOTAS order and held that Tailored UK Services Ltd (in liquidation) was a promoter of notifiable "enhanced umbrella" arrangements and failed to notify them from 25 August 2017 until 13 June 2022. The company and then its liquidators had no reasonable excuse for the delay, and the statutory maximum penalty of £1,178,800 was imposed; HMRC were also awarded costs to be assessed.

Simon Wilders v The Commissioners for HMRC [2026] UKFTT 517 (TC) 1 April 2026 Mr Wilders appealed HMRC’s closure notice denying share loss relief for his 2011 subscription in SSVL after a failed wreck search. The Tribunal found the purchase was an arm’s‑length composite bargain valuing the shares at £864 each but held the payment was not given wholly and exclusively for the shares because it bought a bundled package (commercial participation plus a tax‑manufactured benefit). The Tribunal also found the loan/novation mechanics were designed so repayments would not be required and that manufacturing the tax relief was one of the appellant’s main purposes, so anti‑avoidance provisions (s16A/s30 TCGA) excluded the loss. The appeal was dismissed.

The Personal Representatives of Mukesh Sehgal & Anor v The Commissioners for HMRC [2026] UKFTT 516 (TC) 1 April 2026 This appeal concerned whether loan notes redeemed in 2006 were "situated outside the United Kingdom" because they were registered in Jersey, and whether the taxpayers were negligent in their 2006–07 returns. The First-tier Tribunal found no credible contemporaneous Jersey register and held the notes were situated in the UK, so the CGT assessments were upheld. The Tribunal nevertheless found the taxpayers had taken reasonable care in relying on professional advisers and set aside the negligence penalties in full.

BW Interiors Limited v The Commissioners for HMRC [2026] UKFTT 501 (TC) 31 March 2026 BW Interiors appealed a closure notice to the First-tier Tribunal after notifying the Tribunal without first giving written notice of appeal to HMRC as required by the Tax Management Act (TMA). HMRC applied to strike out for lack of jurisdiction; the Tribunal held the statutory scheme requires the appeal to be given to HMRC before notification to the Tribunal and struck the appeal out. The Tribunal also held HMRC’s incorrect advice or later “View of the Matter” could not cure the statutory notice requirement and that complaints about HMRC conduct or legitimate expectation are not matters for this appeal. The parties have 56 days to apply for permission to appeal.

Innovative Bites Limited v The Commissioners for HMRC [2026] UKFTT 500 (TC) 31 March 2026 This appeal concerned whether "Mega Marshmallows" are "sweetened prepared food which is normally eaten with the fingers" for the purposes of VAT Note 5. The First-tier Tribunal held that "normally" means more often than not (>50%) and that eating a roasted marshmallow as part of a s'more is not eating the marshmallow with the fingers. On the evidence the non-finger methods were more frequent, so the product is not normally eaten with the fingers and the appellant's appeal was allowed.

Simon Fleet v The Commissioners for HMRC [2026] UKFTT 507 (TC) 31 March 2026 This appeal concerned a claim by Simon Fleet for charitable gift relief on a purported gift of Standard Chartered shares to Milia and a Schedule 24 FA2007 penalty arising from HMRC's closure notice. The Tribunal found insufficient evidence that the Appellant beneficially owned or transferred the shares and that Milia operated as a charity under ITA07 s989 at the time, and therefore dismissed the relief claim. The Tribunal also found the Arrangement was an undisclosed tax-avoidance scheme, that the Appellant was careless for Schedule 24 purposes, and upheld the penalty and refusal of special reduction or suspension.

Anston Investments Limited v The Commissioners for HMRC [2026] UKFTT 483 (TC) 30 March 2026 This appeal concerned whether large payments from Anston Investments Ltd to its parent charity Clydpride were disqualified from tax relief under s.193 CTA 2010 as conditional on or associated with the charity’s acquisition of the group, and whether the 2016 and 2017 discovery assessments were valid. The First-tier Tribunal found the donations were a longstanding practice tied to Anston’s post‑tax distributable profits and were not part of, or associated with, the acquisition, so there was no tax loss; accordingly the 2016 and 2017 discovery assessments were invalid/time‑barred and the timely 2018 assessment was reduced to nil. The appellant’s appeal was allowed in full.

James Jenkins-Yates v The Commissioners for HMRC [2026] UKFTT 480 (TC) 27 March 2026 This appeal concerned a Personal Liability Notice (PLN) issued to Mr James Jenkins‑Yates for unpaid Class 1 National Insurance contributions of Houst Holdings Ltd. The tribunal found on the balance of probabilities that the company's failure to pay declared NICs was attributable to the appellant's neglect and dismissed the appeal, upholding the PLN for £59,947.48 (unpaid NICs plus statutory interest). The tribunal rejected the appellant's reliance on delegation of financial management and lack of funds as excuses for non‑payment.

Yasir Badoume v The Commissioners for HMRC [2026] UKFTT 484 (TC) 27 March 2026 This appeal challenged HMRC discovery assessments (2016–17 to 2020–21), a closure amendment for 2021–22 and Schedule 24 penalties arising from tax returns prepared by the appellant's agent. The Tribunal, proceeding in the appellant's absence, upheld the discovery assessments and closure notice, found the agent's conduct at least careless (in parts deliberate/reckless) and the appellant failed to take reasonable care, and dismissed the appeals while applying penalties at 25.5% of the under-assessed tax for each year after a modest reduction.

Jonathan Wood v The Commissioners for HMRC [2026] UKFTT 589 (TC) 26 March 2026 This appeal concerned nine payments totalling £747,500 by Mr Wood to unconnected political/campaigning bodies and whether those payments fell outside a transfer of value under s10(1) IHTA or were exempt as normal expenditure under s21 IHTA. The Tribunal found the payments were transfers of value because they objectively and subjectively conferred gratuitous benefits and rejected the s21 defence because the donations were not part of a settled pattern or prior commitment. The appeal was dismissed.

Premier Care Direct Ltd v The Commissioners for HMRC [2026] UKFTT 473 (TC) 25 March 2026 This case concerned whether the First-tier Tribunal may hear an appeal against a s.73 VAT assessment when the assessed amount has not been paid or deposited and no hardship decision exists. The Tribunal held the statutory "hardship gateway" (pay or deposit the tax, or obtain a hardship decision) must be satisfied before it can determine the appeal, rejected the appellant's reliance on HMRC correspondence, netting/set-off and estoppel arguments as displacing that gateway, and gave the appellant a time-limited opportunity to pay, deposit or apply for hardship rather than striking the appeal out immediately.

Kanbi Contemporary Limited v The Commissioners for HMRC [2026] UKFTT 841 (TC) 20 March 2026 This appeal concerned whether Kanbi Contemporary Ltd traded as an art market participant (AMP) without being registered under the MLR 2017 after a sale at an art fair in November 2022, and whether it had taken all reasonable steps to avoid a penalty. The Tribunal held the qualifying activity occurred in November 2022 (agreement and payment), so registration in March 2023 was late, but found the registration was unprompted and reduced the Type 2 penalty by 50% from £1,500 to £750; an administration charge of £350 was upheld.

Payroll & Pension Services (PPS Umbrella Company) Limited v The Commissioners for HMRC [2026] UKFTT 415 (TC) 20 March 2026 This case concerns PPS Umbrella Company Ltd's FTT appeal against large PAYE/NIC determinations and its application for a stay of that appeal because provisional liquidators appointed after HMRC petitions had seized the company's assets, leaving it allegedly unable to fund litigation. The Tribunal granted a limited stay only until the High Court's preliminary hearing in PPS's Undertaking Application (and any appeal from that decision), refused HMRC's request for further information about how PPS will conduct the appeal, and left final resolution of the statutory point under the Social Security Administration Act 1992 to the High Court.

J & F Wilson Plumbing & Heating Limited & Anor v The Commissioners for HMRC [2026] UKFTT 403 (TC) 18 March 2026 This appeal concerned HMRC discovery assessments, closure notices and penalties for 2013–2021 based on disputed cash deposits and some vehicle transactions. The Tribunal accepted Mr Wilson as a credible witness and found, on the balance of probabilities, that the disputed cash derived from gambling rather than undisclosed company trading, so the assessments were not upheld to that extent and the appeal was allowed. Untested witness evidence was given no weight; lack of documentary proof of gambling did not automatically defeat the appellants’ case.

Jeremy John Hosking v The Commissioners for HMRC [2026] UKFTT 406 (TC) 18 March 2026 Mr Jeremy Hosking appealed an HMRC determination charging £349,309 IHT on gifts totaling £1,737,236 made between 2011 and 2016, arguing they were exempt as "normal expenditure out of income" (IHTA 1984 s.21) or as political donations (s.24), and that the legislation breached Convention rights. The First-tier Tribunal found the gifts were sporadic, discretionary and unsupported by a formula or settled pattern, so they did not meet the s.21 normal-expenditure exemption, and it refused to read s.24 to cover non-party campaign bodies; no breach of Articles 10, 14 or A1P1 was found. The appeal was dismissed and the IHT determination upheld.

Surjit Singh Rai v The Commissioners for HMRC [2026] UKFTT 404 (TC) 18 March 2026 This case concerns an application by Surjit Singh Rai to amend his appeal to add two legal grounds under ss 687(2) and 685(6) of the Income Tax Act 2007, challenging HMRC’s counteraction notice and assessment arising from a £10m capital reduction credited to his director’s loan account. The First-tier Tribunal granted permission to amend, finding the new grounds were primarily points of statutory interpretation, were notified in advance of witness evidence and listing, were not plainly without real prospect of success, and would not cause significant prejudice to HMRC. The tribunal therefore allowed the amendments and directed further procedural steps and time for any appeal of that decision.

Transwaste Recycling and Aggregates Ltd & Anor v The Commissioners for HMRC [2026] UKFTT 515 (TC) 18 March 2026 This case concerns Transwaste and its director Paul Hornshaw appealing HMRC decisions denying input VAT and imposing penalties for supplies arranged via waste brokers and a haulier. The Tribunal found several suppliers (Biotech, Tees Valley, Hydro, Hydro GRP, Bull Freight) were fraudulent but held that Transwaste did not know or should have known most transactions were connected to fraud; however Transwaste should have known as to Tees Valley transactions after 5 April 2017 and Hydro GRP transactions after 24 September 2019. Appeals were allowed in part: HMRC’s denials and penalties were upheld only for those Tees Valley and Hydro GRP transactions; the rest were disallowed or quashed.

Worcester Spice Ltd v The Commissioners for HMRC [2026] UKFTT 1207 (TC) 17 March 2026 This appeal concerned a £855.64 VAT default surcharge charged after an 8/22 late payment and a history of earlier defaults and surcharge period extensions. HMRC’s electronic records showed receipt dates and SLNs; the appellant provided no contemporaneous evidence of a reasonable excuse predating the relevant due dates. The Tribunal accepted HMRC’s records, found no reasonable excuse, and dismissed the appeal, upholding the surcharge.

Alesen Direct Solutions Ltd v The Commissioners for HMRC [2026] UKFTT 398 (TC) 13 March 2026 Alesen Direct Solutions Ltd appealed VAT assessments but applied to proceed without paying £33,196 on hardship grounds. The Tribunal found documentary evidence showed transfers of available funds to related parties and inconsistent oral evidence, concluding the company had voluntarily deprived itself of funds to create an impression of impecuniosity. The application to proceed without payment was refused; the company may seek permission to appeal.

Colin Sagar v The Commissioners for HMRC [2026] UKFTT 396 (TC) 13 March 2026 This case concerns HMRC's application for costs after the First-tier Tribunal struck out Mr Colin Sagar’s appeal for lack of jurisdiction. The Tribunal found limited instances of unreasonable conduct by Mr Sagar (insisting on an oral hearing after HMRC’s September 2025 clarification and some uncooperative conduct in April 2025) but held that the conduct's impact was minor and refused HMRC’s costs application. HMRC was found not to have acted unreasonably in defending the proceedings. The judge commented (obiter) on the status and hourly rates of HMRC litigators but made no costs order.

Jonathan King v The Commissioners for HMRC [2026] UKFTT 394 (TC) 13 March 2026 This appeal challenged HMRC discovery assessments for 2008/09–2010/11 arising from the Appellant's participation in a marketed contractor loan scheme that routed pay into an Isle of Man EBT. The FTT found HMRC made the requisite s29(1) discoveries when their Step 2 calculations were completed and that, on the information reasonably available to an officer by the relevant closure dates, an officer could not have been expected to be aware of the insufficiency of tax (s29(5)/(6)). The appeal was dismissed.

Kammac Limited v The Commissioners for HMRC [2026] UKFTT 397 (TC) 13 March 2026 Kammac, an authorised warehouse keeper, sought specific disclosure from HMRC in appeals against three excise duty assessments and a linked penalty; HMRC had already made extensive standard and voluntary disclosure. The Tribunal refused the appellant’s application for four outstanding categories of specific disclosure because the requests were overbroad, unfocussed, lacked time and goods-specific limits, and would be disproportionately burdensome given the disclosed material. The Tribunal confirmed the application as framed did not meet the necessity, relevance and proportionality requirements for specific disclosure.

Shaban Suleman v The Commissioners for HMRC [2026] UKFTT 395 (TC) 13 March 2026 This case concerns Shaban Suleman's application to reinstate a tax appeal that had been struck out for failure to comply with Tribunal directions. The tribunal found on the balance of probabilities that directions and Unless Orders had been sent to the address on the notice of appeal, that the appellant (and/or his agent) failed to comply with six directions including two Unless Orders, and that those breaches were serious and significant with no good reason shown. Applying the Denton/Martland/Chappell three-stage framework and weighing prejudice and the public interest in efficient litigation, the tribunal refused reinstatement.

Gary Russell v The Commissioners for HMRC [2026] UKFTT 367 (TC) 11 March 2026 This case concerns HMRC's application to strike out Gary Russell's appeal against a 19 September 2024 Simple Assessment for underpaid income tax. The Tribunal held it had no jurisdiction to entertain the appellant's grounds (lack of knowledge of liability, inability to pay, HMRC delay/negligence) because he did not dispute the assessed quantum or its calculation under the Income Tax Acts, and therefore struck out the appeal under Rule 8(2). The Tribunal also concluded there was no realistic prospect of success under Rule 8(3)(c) for the same reason.

Governance Ministries v The Commissioners for HMRC [2026] UKFTT 371 (TC) 11 March 2026 This case concerns an appeal by Governance Ministries against HMRC about recovery of input VAT in broadcasting (value about £6m). HMRC withdrew from the appeal very late—by email 14 minutes before a skeleton argument deadline and about two weeks before a nine‑day hearing—leading the tribunal to award the appellant its substantive costs on the indemnity basis. The tribunal also ordered an interim payment of £400,000 within 14 days and held that costs of the costs application would be paid by HMRC but assessed on the standard basis.

James David Wood & Anor v The Commissioners for HMRC [2026] UKFTT 370 (TC) 11 March 2026 This appeal concerned whether a house and an annex formed two dwellings for multiple dwellings relief (MDR) on SDLT at the completion date (23 August 2021). The tribunal applied the multifactorial Fiander approach and found the annex had sufficient physical features (kitchen/bathroom facilities, separate lockable external access, independent heating controls, fuse box and water stop) to be suitable for use as a single dwelling. The appeal was allowed and HMRC’s closure notice seeking additional SDLT was rejected in respect of the annex.

Kalinga Holdings Limited v The Commissioners for HMRC [2026] UKFTT 368 (TC) 11 March 2026 Kalinga Holdings appealed HMRC's refusal under regulation 9(5) CIS to relieve it of liability for under-deductions after Kalinga paid c.£1.45m to subcontractors without CIS deductions. The Tribunal accepted Kalinga genuinely believed CIS did not apply but found that belief was not formed after taking reasonable care because Kalinga relied solely on HMRC guidance (CIS340) despite project scale and warnings that specialist advice was needed. The Tribunal upheld HMRC's refusal and dismissed the appeal.

WM Morrison Supermarket Limited v The Commissioners for HMRC [2026] UKFTT 557 (TC) 11 March 2026 This appeal concerned whether aluminium foil imported by WM Morrison, declared as Thai origin after final processing in Thailand, was entitled to that origin or was instead an operation established principally to avoid EU anti‑dumping duty. The Tribunal found objective contemporaneous evidence that the Thai factory was set up primarily to avoid anti‑dumping duty so Article 33 UCC-DA applied, and that the Thai annealing produced only microscopic/sub‑structural changes insufficient to amount to a substantial last process under Article 60 UCC/Article 34 UCC-DA. The Appellant failed to discharge the burden of proof and the appeal was dismissed, leaving HMRC’s anti‑dumping duty intact.

Countrywide Partners Limited v The Commissioners for HMRC [2026] UKFTT 357 (TC) 4 March 2026 Countrywide Partners Ltd appealed against a £1,000,000 penalty imposed by HMRC for breaching a stop notice served on 6 December 2022. The tribunal found that Countrywide’s continued operation of payroll, issuance of payslips and provision of services to existing users after the stop notice amounted to "promoting" the specified arrangements and thus breached the stop notice. The tribunal rejected the appellant’s reasonable-excuse arguments and upheld HMRC’s calculation and imposition of the maximum penalty. The appeal was dismissed.

Ponders End International Ltd v The Commissioners for HMRC [2026] UKFTT 356 (TC) 4 March 2026 Ponders End International Ltd appealed HMRC’s requirement for a financial guarantee on an import consignment after inland examination raised doubts about origins, apportionment and commodity coding. The First-tier Tribunal held that, on the information available to the examining officer at the time, requiring a guarantee was a reasonable exercise of HMRC’s power; the post-clearance check later upheld the declared values but did not make the original decision unreasonable. The appeal was dismissed.

CooperVision Lens Care Limited v The Commissioners for HMRC [2026] UKFTT 324 (TC) 2 March 2026 This appeal concerned whether certain historic share acquisitions were "employment-related securities" for PAYE/NICs purposes, whether the consideration received on the 2014 sale exceeded market value, and whether HMRC’s regulation 80 PAYE determination was within time. The First, Second and Third Shares were held to be employment-related securities and the tribunal found the purchaser’s global price should be treated as market value (allocating pro rata), so HMRC’s PAYE/NICs determination was valid within the six‑year careless‑discovery period. The only successful limb for the appellant was that the Fourth Shares were not employment‑related securities.

Hector Lester v The Commissioners for HMRC [2026] UKFTT 323 (TC) 2 March 2026 This appeal concerned whether Mr Lester validly made carry‑back claims for partnership losses for 2009/10 and 2010/11 and whether HMRC had issued decisions giving rise to an appeal. The FTT found HMRC had rejected the claims and that the tribunal had jurisdiction; entries in box 22 on the partnership pages amounted to prior carry‑forward claims under ss 83/84 ITA; and Mr Lester’s 21 February 2020 claims both operated to amend/withdraw those prior claims and were within time because ss 43(2)/43C(2) TMA extended the applicable period. The tribunal allowed the appeal and treated the carry‑back claims as validly made (the 2010/11 claim was within scope or amendment was permitted).

Brian Hughes v The Commissioners for HMRC [2026] UKFTT 369 (TC) 28 February 2026 This appeal concerned whether Brian Hughes was the owner of, or otherwise "holding", six trailers of non-duty-paid beer seized on 14 September 2023 and so liable under Regulation 10(1). HMRC had assessed Hughes (and separately the Company) after solicitors repeatedly asserted he was the owner, but the Tribunal accepted contemporaneous evidence and Hughes's oral evidence (which recanted earlier written positions) and found he was not the owner and not holding the goods; the Regulation 10(1) assessment against him was set aside while the unappealed Regulation 10(2) assessment against the Company remains extant.

Newpier Charity Limited v The Commissioners for HMRC [2026] UKFTT 321 (TC) 27 February 2026 This appeal concerned whether payments made by Newpier Charity in 2017 and 2019 were repayments of a loan owed to Ambertown (and therefore not charitable expenditure) or non‑charitable expenditure for tax purposes. The Tribunal found, on the balance of probabilities, that the debt had been assigned to Ambertown and that the recorded payments reduced the Ambertown creditor balance, so the payments were repayments of the loan. The appeal was allowed and the closure notices set aside to that extent.

Andrew Fender v The Commissioners for HMRC [2026] UKFTT 319 (TC) 26 February 2026 This case concerns Mr Andrew Fender's application for permission under s 49 TMA to give late notices of appeal against HMRC Closure Notices for 2008–09 and 2010–11. The Tribunal applied the three-stage Martland/Denton approach (delay length; reasons for default; balancing exercise), found delays of over five and over four years were serious, and on balance refused permission to file late appeals. The decision records full reasons and confirms rights to seek permission to appeal the Tribunal's refusal.

Charge My Street Limited v The Commissioners for HMRC [2026] UKFTT 318 (TC) 26 February 2026 Charge My Street appealed HMRC’s treatment of its public electric vehicle charging supplies as standard‑rated VAT rather than reduced‑rate under Note 5(g) of Schedule 7A VATA. The tribunal held that Note 5(g) can, on its plain meaning, cover charging at identifiable public premises (such as car parks) and that the 1,000 kWh de minimis is measured by kWh supplied to the same person at the same premises over a calendar month. The tribunal found that where drivers pay via the Fuuse app the economic reality is that Charge My Street supplies the charging to the driver, but supplies collected by some third‑party apps may involve those apps acting as principals or agents; the appeal was allowed in principle in part, with quantification of qualifying supplies left unresolved.

NNB Generation Company (HPC) Limited v The Commissioners for HMRC [2026] UKFTT 316 (TC) 26 February 2026 NNB sought re-categorisation of its appeal against an HMRC information notice from "standard" to "complex" and sought sequential exchange of witness statements. The First-tier Tribunal held that none of the Rule 23(4) thresholds (length/complexity of evidence or hearing; complex/important issue; large financial sum) were satisfied and refused re-categorisation; it also refused sequential exchange, keeping simultaneous exchange by 27 February 2026 subject to leave to renew with any extension application.

Pauline Luzha v The Commissioners for HMRC [2026] UKFTT 320 (TC) 26 February 2026 This appeal concerns VAT penalty points and two £200 financial penalties under Schedule 24 FA 2021 imposed on Pauline Luzha for multiple late VAT returns. The Tribunal held the penalties were correctly issued, finding no reasonable excuse for the late submissions and that any failures were not remedied without unreasonable delay. The appeal was dismissed and the total penalties of £400 were upheld.

Universal Cycles Limited & Ors v The Commissioners for HMRC [2026] UKFTT 322 (TC) 26 February 2026 This interlocutory judgment concerns HMRC's late reliance on an Excel "Option 2" analysis appended to its skeleton in a s. C18 appeal about origin of imported bicycles and over £23m of duties. The Tribunal held that Option 2 amounted to a new methodology/new material that was late and unexplained, and precluded HMRC from relying on it as unfair and prejudicial to the Appellants and the trial timetable. The Tribunal provided full written reasons and noted HMRC may apply for permission to appeal.

Alan and Diane McFarland (A Partnership) v The Commissioners for HMRC [2026] UKFTT 315 (TC) 20 February 2026 The McFarland Partnership appealed HMRC's decision that supplies made to Forge Farms Livestock Ltd between 11/14–08/17 were standard-rated VAT, disputing that elements were zero‑rated feed or an exempt licence to occupy land. The First-tier Tribunal found the activities formed an indivisible composite supply of looking after cattle (feeding, housing, maintenance, animal‑health and records) and upheld HMRC's decision, dismissing the appeal. The Tribunal also rejected claims of legitimate expectation and estoppel by convention.

Alan Wood & Anor v The Commissioners for HMRC [2026] UKFTT 265 (TC) 20 February 2026 This appeal concerned whether parts of a riverside Property — a public towpath and the riverside area separated by a low fence and wall — formed "garden or grounds" of the dwelling for SDLT s116(1)(b) purposes and whether s116(1)(c) applied. The Tribunal held the towpath was not part of the grounds because of regular public use and physical separation, but on balance the riverside was part of the grounds; s116(1)(c) did not apply. As a result the Property did not consist entirely of residential property and the appellants' mixed-use amendment succeeded.

Ian Burles the Executor of the Late Denis Richard Burles v The Commissioners for HMRC [2026] UKFTT 314 (TC) 20 February 2026 This appeal concerned whether a purchase by the late Mr Burles of a 100‑year income interest in an offshore trust was a transfer of value for IHT. The First-tier Tribunal found s.10 IHTA did not prevent classification as a transfer of value because the purchaser intended to confer a gratuitous benefit on beneficiaries and the transaction was not at arm's length. The appeal was dismissed and HMRC's IHT determination upheld.

Mochars Ltd v The Commissioners for HMRC [2026] UKFTT 313 (TC) 20 February 2026 Mochars Ltd appealed HMRC's reduction of its VAT repayment claim for period 12/23, challenging HMRC's refusal to allow input tax on 24 transactions (total £6,128.78) for which no invoices or corroborative evidence were produced. The Tribunal found HMRC had repeatedly requested evidence, considered and lawfully exercised the discretion in regulation 29(2), and reasonably refused the 24 claims; the appeal was dismissed and HMRC's reduction to £76.00 upheld.

MSD Wholesale Limited v The Commissioners for HMRC [2026] UKFTT 266 (TC) 20 February 2026 MSD Wholesale Ltd appealed multiple decisions: a VAT assessment, three excise duty assessments and an AWRS refusal. The Tribunal found MSD had not proved payment of consideration for the supplies, the first and second excise duty assessments were in time and duty had not been shown to have been paid or an earlier duty point identified, MSD was the holder of seized goods for the third duty assessment, and HMRC’s AWRS refusal was not irrational. All MSD appeals were dismissed and a late adjournment application was refused.

Daniel Witton v The Commissioners for HMRC [2026] UKFTT 267 (TC) 19 February 2026 This case concerns HMRC discovery assessments for 2006/07–2010/11, a Regulation 72(5) PAYE/NIC direction and s.8 NIC decisions transferring liability to Mr Witton. The Tribunal found HMRC failed to prove the requisite subjective states (deliberate behaviour, Condition B and wilful employer failure/employee knowledge) and that key witness evidence was insufficiently tested because the central officer did not attend. As a result the discovery assessments for 2006/07–2007/08 were held time‑barred and invalid, the Regulation 72(5) direction and s.8 NIC decisions for 2008/09–2010/11 were set aside, and related penalties reduced to nil.

Global Trailer Rentals Limited v The Director of Border Revenue [2026] UKFTT 269 (TC) 19 February 2026 Global Trailer Rentals appealed a review decision by the Director of Border Revenue that had allowed restoration of a seized trailer for £1,000. The First-tier Tribunal found the review decision unreasonable because it relied on demonstrably inaccurate facts and inadequate reasoning (including misidentifying a director and the trailer type and failing to explain the fee). The Tribunal quashed the review decision (dated 6 December 2023) and ordered the Director to conduct a further review.

Malcome Oreain Robinson v The Commissioners for HMRC [2026] UKFTT 270 (TC) 19 February 2026 This appeal concerned HMRC discovery assessments for 2007/08–2016/17 in respect of rental income from five flats at 126 Babington Road. The Tribunal found Mr Robinson had a duty to notify and had not done so, that HMRC made a lawful discovery of an insufficiency, and that the best‑judgement assessments based on Lambeth Council occupancy records, Zoopla/advertised rents adjusted by RPI and a 20% expense allowance were reasonable; the assessments were therefore upheld and not adjusted.

Paul Ellis & Anor v The Commissioners for HMRC [2026] UKFTT 268 (TC) 17 February 2026 This case concerned appeals by Paul Ellis and NYPL against HMRC assessments, penalties and Personal Liability Notices arising from large, deliberate VAT overclaims by a group of Skelwith companies and related PAYE/NICs adjustments. The Tribunal found on the documentary record that the companies made deliberate false VAT reclaims, that Mr Ellis was a key participant who benefited and who had destroyed or failed to keep records, and that payments to Mr Ellis were earnings not loans. The Tribunal upheld HMRC's Schedule 24 penalties, PLNs, PAYE directions, discovery/closure assessments and NIC determinations; all appeals were dismissed.

Aspire in the Community Services Limited v The Commissioners for HMRC [2026] UKFTT 263 (TC) 13 February 2026 This case concerns Aspire in the Community Services Ltd (ACSL) challenging HMRC's partial refusal of input tax claimed for the VAT period 07/21, principally about how pre-registration (pre-EDR) VAT treated as input tax under reg 111 should be quantified. The Tribunal held that reg 111 permits HMRC to treat pre-registration VAT as input tax but does not provide a bespoke apportionment mechanism; quantification is governed by the ordinary input tax apportionment rules (s.25/26 and reg 101) applied in the return period when the reg 111 claim is made. The Tribunal disallowed HMRC’s approach of first depreciating pre-EDR VAT to reflect pre-registration use outside reg 101, and directed recalculation using the agreed 77% recovery rate for qualifying items not consumed before the first taxable supply and having enduring economic life. The appeal was allowed in part and the parties were directed to agree or submit updated calculations for determination.

Phoenix Food and Drink Limited v The Commissioners for HMRC [2026] UKFTT 264 (TC) 13 February 2026 Phoenix Food and Drink Ltd appealed HMRC’s refusal to grant AWRS approval on grounds linked to tax debts of a predecessor company, Lakeland, and the involvement of Phoenix’s director, Mr Geoffrey Monkman. The First-tier Tribunal found HMRC’s decision was not reasonably arrived at because it failed to take into account relevant factors (including Mr Monkman’s lack of knowledge and responsibility for the predecessor’s debts, his honest conduct, and Phoenix’s tax position at the decision date) and took into account irrelevant considerations. The Tribunal set aside the refusal, ordered HMRC’s decision to cease to have effect from the decision date, and directed HMRC to review the application within 56 days addressing specified factors.

Delve Ram v The Commissioners for HMRC [2026] UKFTT 249 (TC) 12 February 2026 This case is an application by Mr Delve Ram for permission to bring a late appeal against a company officer liability decision notice issued by HMRC. The Tribunal applied the three‑stage Martland test to an approximately 867‑day delay, accepted the appellant had health problems and that an initial notice was sent to the wrong recipient, but found no good reason for the prolonged inaction after HMRC’s clear directions in September 2022. Permission to appeal late was refused.

Ian Oscroft & Ors v The Commissioners for HMRC [2026] UKFTT 251 (TC) 12 February 2026 This appeal concerned whether "relevant consideration" in s685(4) of the transactions‑in‑securities regime can include distributable reserves of a wholly‑owned subsidiary and whether the regime displaces ordinary time limits for assessments. The Tribunal held that subsidiary distributable reserves can count as consideration available to the parent and that the close company in s685 can be a subsidiary, but that s698(5) does not displace the ordinary TMA time limits. Because HMRC's assessments were issued out of time, the appellants' appeal succeeded.

John Milburn v The Commissioners for HMRC [2026] UKFTT 250 (TC) 12 February 2026 This appeal concerned three discovery assessments by HMRC for HICBC (total £2,935) made 10 January 2020 and whether they were procedurally valid and subsequently "protected" by section 97 of the Finance Act 2022. The Tribunal found the appellant had posted contemporaneous "appeal" and "complaint" letters on 15 January 2020 which were likely received but misfiled by HMRC, admitted the late appeal, and held the assessments are protected because the appellant did not meet the exceptions in s97(5) or (6). The Tribunal invited HMRC to consider cancelling the assessments (and interest) under managerial discretion or ESC A19 and directed HMRC to notify the parties within 28 days.

Michael Stefan Duma & Anor v The Commissioners for HMRC [2026] UKFTT 262 (TC) 12 February 2026 HMRC issued Notices of Requirement (NORs) in April 2023 seeking security for VAT and PAYE/NIC from Influence Network Ltd and its two directors. The First-tier Tribunal held that it has full appellate jurisdiction on PAYE/NIC NOR appeals and that NORs should be limited to securing estimated future liabilities, not pre-existing arrears; it therefore varied the company PAYE/NIC NORs to future liability figures and set aside the NORs issued to the individual directors in light of subsequent insolvency and their inability to pay. The directors' appeals against copies of the company's VAT NOR were struck out for lack of jurisdiction.

COMFG Holdings Ltd v Welsh Revenue Authority / Awdurdod Cyllid Cymru [2026] UKFTT 237 (TC) 10 February 2026 This case concerns a challenge to the Welsh Revenue Authority's Closure Notice that restored chargeable consideration for a 12 April 2022 sale to £2.75m and LTT to £142,750. The tribunal held the property was held and sold by the named trustees under a comprehensive SSAS trust deed and rules, and that the appellant's alternative case that the natural-person trustees were acting as partners had no real prospect of success. The appeal was struck out and the Closure Notice affirmed.

Anthony Outram & Anor v The Commissioners for HMRC [2026] UKFTT 248 (TC) 6 February 2026 This appeal concerned whether HMRC proved that Anthony and Ross Outram made a "deliberate inaccuracy" in their 2005–06 self-assessment returns by claiming large trading losses arising from marketed "Pendulum" CFD arrangements. After a 3‑day rehearing the First-tier Tribunal found HMRC had not proved, on the balance of probabilities, that either appellant actually knew the returns were wrong or consciously avoided confirming a firmly grounded suspicion; the appeals were allowed and HMRC's discovery assessments set aside.

Best Cosmetics Limited v The Commissioners for HMRC [2026] UKFTT 236 (TC) 6 February 2026 Best Cosmetics appealed two C18 post‑clearance demand notices totalling £320,251.68 for unpaid postponed import VAT after its EORI was used on 371 C88 declarations submitted by a customs agent. The tribunal admitted the late appeal but found on the facts that the C18s were correctly addressed to Best Cosmetics because its EORI was used, that neither Best Cosmetics nor the other company (UK Best) had shown they accounted for the PVA on VAT returns, and dismissed the appeal so the VAT remains due.

Genuine Care Homecare Services Ltd v The Commissioners for HMRC [2026] UKFTT 235 (TC) 6 February 2026 Genuine Care Homecare Services Ltd (GCHS) appealed HMRC assessments and a failure-to-notify VAT penalty arising from GCHS's use of a Slovak supplier, Atena, to provide care staff. The First-tier Tribunal found the supplies were staff services contracted to GCHS (not exempt UK welfare supplies), that HMRC's assessments were issued within applicable time limits, and that GCHS had no reasonable excuse for late registration/notification, so the assessments and amended penalty were upheld.

Nissi N Nissi Limited v The Commissioners for HMRC [2026] UKFTT 234 (TC) 6 February 2026 This appeal concerned whether HMRC validly disapplied the Appellant's option to tax for 51–53 Tower Bridge Road, reversing VAT repayments totalling £606,164. The Tribunal found that Smart Start Nursery Ltd (SSN) had provided finance with the intention/expectation that the property would be used for exempt nursery services, so SSN was a "development financier" and the exempt-land test in Schedule 10 paragraph 12 was met. Consequently the supply was not taxable, the Appellant could not recover the input tax, and the assessments were upheld.

Francis Uzoh v The Commissioners for HMRC [2026] UKFTT 231 (TC) 5 February 2026 This appeal challenged four discovery assessments issued by HMRC for tax years 2017/18, 2019/20, 2020/21 and 2021/22 arising from business travel/subsistence claims submitted via the Tommy's Tax app. The First-tier Tribunal found the appellant failed to prove the expense claims were allowable and that HMRC made valid discovery assessments; it also found the appellant’s reliance on an adviser amounted to carelessness. The appeal was dismissed and the assessments upheld.

Matthew Ivey v The Commissioners for HMRC [2026] UKFTT 233 (TC) 5 February 2026 This case concerned HMRC's application to strike out Mr Ivey's appeal against a 2007 closure notice and two discovery assessments, where the appellant relied principally on loan-charge fairness and public-law complaints and challenged HMRC's use of s684(7A) ITEPA 2003 and APNs. The First-tier Tribunal held it had no jurisdiction to determine direct public-law challenges to the fairness or validity of the loan charge policy or to review HMRC's exercise of s684(7A), and struck the appeal out under Rule 8(2). The Tribunal treated complaints about HMRC conduct and APNs as matters for HMRC’s complaints process or judicial review rather than the Tribunal.

Splend SPV (UK) Ltd v The Commissioners for HMRC [2026] UKFTT 232 (TC) 5 February 2026 This appeal challenged late payment penalties (LPPs) issued under Schedule 26 for unpaid VAT of £534,314.87 due 7 November 2024 and paid on 23 January 2025. The First-tier Tribunal held HMRC had proven issuance and deemed service of the penalty notices, that the appellant failed to establish a reasonable excuse (cashflow problems from delayed repayments for later periods did not excuse non-payment of the earlier liability), and that there was no basis to disturb HMRC’s refusal of a special reduction. The appeal was dismissed.

Carbon Six Engineering Limited v The Commissioners for HMRC [2026] UKFTT 177 (TC) 29 January 2026 This case concerns HMRC's application to set aside a barring order entered under rule 8(1) after HMRC failed to comply with an unless order requiring service of a statement of case and responses. The Tribunal refused HMRC's application, finding the breach serious and the explanations (internal handover/administration error) not good reasons to lift the bar, and exercised rule 8(8) to summarily allow Carbon Six's appeal because no statement of case had been served. Costs procedure and time limits were specified for the appellant to pursue costs.

Massala Exotic Limited v The Commissioners for HMRC [2026] UKFTT 175 (TC) 29 January 2026 This appeal concerned a best‑judgement VAT assessment of £280,903 for 09/13–09/19, a 63% company penalty, and a personal liability notice (PLN) served on the sole director, Mr Miah. The Tribunal upheld HMRC’s in‑time best‑judgement assessment based on merchant acquirer data and other material, rejected the company’s late hearsay evidence about third‑party card takings, and found the under‑declarations deliberate and attributable to Mr Miah. All three appeals were dismissed.

Neil Griffin v The Commissioners for HMRC [2026] UKFTT 176 (TC) 29 January 2026 This appeal challenged a joint excise and customs civil evasion penalty imposed after 6,000 cigarettes were seized from the appellant at Heathrow. The Tribunal found on the balance of probabilities that the appellant had acted dishonestly, applied mitigation for disclosure and co‑operation, and reduced the penalty to £2,252. The Tribunal could not take the appellant's inability to pay into account and noted it has no jurisdiction to challenge the fairness of the law.

Gentiana Zefi v The Commissioners for HMRC [2026] UKFTT 178 (TC) 28 January 2026 This appeal concerned discovery assessments and failure-to-notify penalties under the Taxes Management Act 1970 and Schedule 41 for High Income Child Benefit Charge (HICBC) liability after Ms Zefi continued to claim Child Benefit once her income exceeded £50,000. The Tribunal remade its earlier decision, holding HMRC validly made discovery assessments in time, that Child Benefit Office (CBO) staff can be "officers of the Board" for s7 TMA purposes, but that notice under s7 must be in writing and a telephone call did not satisfy that requirement. Because Ms Zefi did not give the required written notice, had no reasonable excuse, the penalties and assessments were upheld and the appeal dismissed.

Ifoem Odina v The Commissioners for HMRC [2026] UKFTT 158 (TC) 28 January 2026 HMRC issued discovery assessments totalling £6,304 for the Higher Income Child Benefit Charge for 2019/20–2021/22. The appellant argued she did not beneficially receive declared rental income due to financial abuse and relied on a Family Court decision, but produced no valid Form 17. The First-tier Tribunal held the discovery assessments were valid and within time, treated the appellant as beneficially entitled to half the rental income in absence of a Form 17, and dismissed the appeal.

Julian & Anor v The Commissioners for HMRC [2026] UKFTT 159 (TC) 28 January 2026 This appeal concerned a Schedule 41 penalty for failure to notify VAT registration after changes to the Agricultural Flat Rate Scheme (AFRS). The Tribunal found the appellants and their long‑standing generalist accountant were unaware of the AFRS changes, that it was objectively reasonable for them to be unaware given the manner of publication, and accordingly allowed the appeal and set aside the penalty.

One Call Consultants Ltd & Anor v The Commissioners for HMRC [2026] UKFTT 156 (TC) 26 January 2026 This appeal concerned HMRC's denial of OCC's input VAT of £314,401, imposition of s69C company penalties and a s69D officer penalty on Mr McGrail, and deregistration of OCC, arising from payments to a sequence of four "defaulter" payroll providers. The FTT found on the balance of probabilities that the purchases were connected to a VAT fraud orchestrated through sequential defaulting suppliers and that OCC and Mr McGrail knew (or should have known) of that connection. The tribunal dismissed the appeals, upheld the penalties and confirmed deregistration as proportionate.

Everill Hyre v Border Force [2026] UKFTT 132 (TC) 23 January 2026 This appeal concerned whether three imported audio items qualified for VAT and customs relief as "TV hearing aids" under Item 2(g) Group 12 Schedule 8 VATA (i.e. equipment designed solely for use by a disabled person). The Tribunal found the statutory test requires equipment designed solely for disabled persons and, reading Notice 701/7 in context, that the Notice refers to specialist amplifiers/earpieces for severe hearing defects. The Appellant conceded the equipment was of general use; the Tribunal dismissed the appeal and refused the refund and also dismissed the Appellant's costs application.

Jeneruhl Trade Limited & Anor v The Commissioners for HMRC [2026] UKFTT 157 (TC) 23 January 2026 This appeal concerned whether HMRC's VAT assessments for periods 07/19 and 10/19, notified 9 November 2021, were made within the one‑year time limit in VATA 1994 s 73(6)(b). The Tribunal held that HMRC's case officer formed an opinion that further evidence received between February and June 2021 supplied the last pieces of evidence of sufficient weight about Jeneruhl's knowledge of connections to VAT fraud, and so the assessments were within time. The Tribunal also rejected the appellants' challenge that the officer's opinion was irrational.

Matthew Smith v The Commissioners for HMRC [2026] UKFTT 131 (TC) 23 January 2026 This appeal concerned follower notice penalties (FNPs) assessed against Matthew Smith for tax years 2004/05–2007/08 arising from participation in a Montpelier-promoted scheme. The Tribunal held the follower notices were valid and in time and found Mr Smith did not act reasonably by failing to take corrective action before the final deadline. The Tribunal dismissed the appeal but accepted HMRC’s 2024 review reducing the total penalty to £32,541.32 (42% of the denied advantage, NICs excluded).

Richard Bucknell v The Commissioners for HMRC [2026] UKFTT 155 (TC) 23 January 2026 This appeal concerned HMRC discovery assessments, closure notices and a penalty arising from undeclared dividends, an overdrawn director's loan account and a cheap loan benefit for tax years 2018/19–2021/22. The Tribunal upheld HMRC's discovery assessment and the full closure notices, increased assessments to include the High Income Child Benefit Charge where appropriate, and upheld the penalties; it rejected the appellant's late, unparticularised challenges and the claimed December 2018 share transfer. Appeals were dismissed.

Taras Ivanchuck v The Director of Border Revenue [2026] UKFTT 229 (TC) 22 January 2026 This appeal concerned Border Force’s refusal to restore a van seized at Dover as adapted for concealing goods. The Tribunal found the van was not primarily used for commercial purposes, that Border Force applied the wrong (commercial) restoration policy, and that the decision-maker had not considered evidence that refusal risked exceptional hardship to the appellant (including loss of his home). The Tribunal set aside the October 2022 decision and ordered a further review applying the private-vehicle policy and considering the appellant’s financial hardship and fresh evidence.

IPSC Recruitment Ltd v The Commissioners for HMRC [2026] UKFTT 247 (TC) 20 January 2026 This appeal concerned HMRC Notices of Requirement for VAT and PAYE/NICs security issued to IPSC Recruitment Ltd (and two individuals) after the company, formed in October 2024, failed to pay significant VAT and PAYE/NICs and operated from the same premises and with many employees of prior defaulting IPeople companies. The First-tier Tribunal held HMRC’s decisions to require security were reasonable on the information available at the time and that IPSC could be treated as a continuation/related business of the prior defaulting entities; it also found it was reasonable to treat Mr Nealon (a non‑statutory finance director with a history as a statutory director of defaults) as “purporting to act” as a director for joint and several liability. The Tribunal dismissed the appeals and upheld both Notices of Requirement.

Complete Electrical Services (NW) Limited v The Commissioners for HMRC [2026] UKFTT 128 (TC) 16 January 2026 This appeal concerned a best-judgment VAT assessment issued by HMRC (amended to £46,791) for periods 10/15–01/19 after a compliance visit; the taxpayer, Complete Electrical Services (NW) Ltd (CESNW), challenged the assessment and sought to admit substantial late documentary material. The Tribunal found HMRC's assessment was made to the best of their judgment using an appropriate methodology (representative sampling/extrapolation and arithmetically sound calculations) based on available material, excluded the late evidence, and dismissed the appeal. CESNW was given 56 days to apply for permission to appeal under Rule 39.

Gregorio Napoleone v The Commissioners for HMRC [2026] UKFTT 130 (TC) 16 January 2026 This appeal concerned Schedule 56 late payment penalties after Mr Napoleone filed a 2021/22 return showing tax of £4,276,119.43 and paid it 188 days late; penalties totalling £219,284 were imposed. The tribunal refused to admit late witness material filed shortly before the hearing, found Mr Napoleone did not have a "reasonable excuse" for late payment because his lack of funds was within his control (he had delayed securing borrowing and chose other priorities), and dismissed the appeal with the penalties upheld.

Robert Huish v The Commissioners for HMRC [2026] UKFTT 129 (TC) 16 January 2026 This is an appeal by Mr Robert Huish against HMRC discovery assessments for the High Income Child Benefit Charge (HICBC) for 2015/16–2017/18. The Tribunal held that, as originally enacted, TMA s.29 did not permit discovery assessments for HICBC so the assessments were invalid unless retrospectively validated by the Finance Act 2022; Mr Huish had raised the specific validity challenge by 14 April 2020 (i.e. on or before 30 June 2021) so the FA 2022 retrospective validation did not protect the assessments. The Tribunal therefore allowed the appeals (HMRC had also conceded the 2015/16 assessment in any event).

The Commissioners for HMRC v Andrew O’Brien [2026] UKFTT 127 (TC) 16 January 2026 This appeal concerned a s.29 TMA 1970 discovery assessment for 2009/10 of £6,560.80 based on £33,020 of loans recorded on the Appellant’s P11D from an Edge Consulting Limited Employee Benefit Trust. The Tribunal held the loans were employment income, the taxpayer’s return did not disclose the insufficiency to a hypothetical competent HMRC officer, and HMRC’s discovery assessment and assessed amount were correct. The appeal was dismissed.

Elliot Schwarzea v The Commissioners for HMRC [2026] UKFTT 28 (TC) 15 January 2026 This case concerns whether HMRC validly notified penalty notices to Mr Elliot Schwarzea at his last known address and whether late permission to appeal should be granted. The Tribunal found the Schedule 36 penalties were validly sent to Applewood Grove and the appellant’s appeals against those penalties were out of time, so permission for late appeal was refused. The Tribunal found the Schedule 24 penalty notices of 17 August 2018 were not validly notified because HMRC records had changed to Crantock Close before posting, so the Schedule 24 appeal was not late and permission was allowed insofar as necessary.

JP Trans URK BV v The Director of Border Revenue [2026] UKFTT 230 (TC) 15 January 2026 JP Trans URK BV appealed the Director of Border Revenue's refusal to restore a vehicle seized in July 2020 after it was found to contain large quantities of drugs. The FTT extended time to accept a late further review and held that the second review was reasonable: the officer did not rely on irrelevant material, did consider JP's criminal acquittal, and reasonably concluded JPT had failed to make adequate checks. The appeal was dismissed and the refusal to restore upheld.

Kunal Ajwani v The Commissioners for HMRC [2026] UKFTT 126 (TC) 15 January 2026 The case concerns whether the appellant's withdrawal of a 2021 Tribunal appeal operated under s54 TMA to treat HMRC's 2021 assessments as determined against him, and whether he could bring fresh appeals in 2023 challenging the same assessments and the late payment interest. The Tribunal held the 2021 withdrawal, unrepudiated within the statutory period, meant the assessments were treated as determined against the appellant, there was no right of appeal to the Tribunal against the late payment interest in the pleaded circumstances, and the 2023 appeal was struck out for lack of jurisdiction and/or no reasonable prospect of success as an abuse/res judicata.

RSK Cars Limited v The Commissioners for HMRC [2026] UKFTT 122 (TC) 15 January 2026 RSK Cars Ltd appealed HMRC assessments of £90,953 plus related careless penalties, arguing it was entitled to account for VAT under the second‑hand motor car margin scheme. The First‑tier Tribunal found RSK had not complied with the statutory record‑keeping and invoice requirements (notably failure to maintain the prescribed stock book and adequate purchase/sales documentation) and so could not use the margin scheme. HMRC's assessments, based on applying the VAT fraction to gross sales and adjusted against declared VAT, were held valid and the appeal was dismissed.

Stark Building Materials (UK) Ltd v The Commissioners for HMRC [2026] UKFTT 123 (TC) 15 January 2026 Stark Building Materials sought repayment of £931,152.73 excise duty on creosote imports under s 9(4) HODA, arguing entitlement despite approval as an "approved person" being granted after the relevant imports. The Tribunal held that s 9(4) must be read in the context of s 9(1) and repayment is only available where the Commissioners would have been authorised under s 9(1) to permit duty-free delivery. Because the claimant was not an approved person at or before importation, the s 9(4) claims were dismissed.

Patrick Kearney v The Commissioners for HMRC [2026] UKFTT 125 (TC) 14 January 2026 This appeal concerned whether Patrick Kearney was UK tax resident for 2004/05, 2005/06, 2006/07 and 2009/10, whether HMRC’s discovery assessments were valid, and whether penalties for careless inaccuracies were payable. The Tribunal concluded on the multifactorial evidence that Mr Kearney remained UK resident for the Relevant Period, that Officer Shanks validly made discovery assessments (including reasonable estimates), and that Mr Kearney was careless in his self-assessments so penalties applied but were reduced to 15% of the tax at issue. Appeals against the tax assessments were dismissed; penalty appeals were allowed only to the extent of reducing the penalty loading.

Paul Henley v The Commissioners for HMRC [2026] UKFTT 95 (TC) 14 January 2026 Mr Henley appealed HMRC closure notices that disallowed carry-back claims for losses from Media Pro share disposals and Sovereign trading losses. The FTT held the Media Pro share-loss carry-back entered in box 15 of the 2009/10 self-assessment formed part of that return and survived HMRC's closure notice, so the repayment claim succeeds; the Sovereign trade-loss carry-back claims were stand‑alone schedule 1A/1B claims and were validly disallowed by HMRC's schedule 1A closure notice, so those claims fail.

Yourway Transport Limited v The Commissioners for HMRC [2026] UKFTT 94 (TC) 14 January 2026 This case concerned whether Yourway Transport Ltd could recover import VAT paid on investigational medicinal products it imported and supplied for clinical trials. The Tribunal held that s47(1) VATA treated the Appellant as principal, so import VAT was recoverable for drugs sent from the UK to other EU Member States, but not recoverable for drugs that remained in the UK or were exported outside the EU; a public‑law legitimate‑expectation claim failed.

James Hall v The Commissioners for HMRC [2026] UKFTT 124 (TC) 13 January 2026 This case concerns Mr James Hall’s appeal against a Joint and Several Liability Notice (JSLN) issued by HMRC for £1,687,010.04 and two preliminary applications: whether HMRC should serve evidence first and whether grounds 3–5 of the appeal (including proportionality, irrationality, and alleged failure to follow guidance) should be struck out. The Tribunal held that paragraph 3 JSLNs are sufficiently punitive to engage Article 6(2) ECHR, so HMRC must prove the statutory conditions and the continued necessity of the notice, with any evidential burden shifting to the appellant only after a prima facie case is made. The Tribunal refused HMRC’s strike-out applications and ordered HMRC to serve witness evidence and skeleton argument first.

Wood Group Engineering (North Sea) Ltd v The Commissioners For HMRC [2026] UKFTT 1607 (TC) 12 January 2026 This appeal concerned whether Wood Group Engineering (North Sea) Ltd (WGENS) was a "host employer" under paragraph 9 Schedule 3 to the 1978 Regulations for 6 April 2011–5 April 2013, attracting secondary Class 1 NICs assessed by HMRC. The Tribunal held that WGOS (Guernsey) was a foreign employer whose employees’ personal service was made available to and rendered for the purposes of WGENS’ business, so WGENS was properly assessed as the host employer and the appeal was dismissed. The assessed NICs (excluding interest) were £18,134,036.

Tasca Tankers Ltd v The Commissioners for HMRC [2026] UKFTT 97 (TC) 9 January 2026 Tasca Tankers Ltd sold high‑value used cars and claimed zero‑rating for dispatches to the Republic of Ireland. HMRC traced Tasca’s purchase chains to defaulting traders and concluded the transactions were connected to VAT fraud; the Tribunal found Tasca (via its agents) either knew or should have known of that connection and that its due diligence was inadequate. The Tribunal also held Tasca did not hold the requisite commercial evidence of removal to the RoI (PN725 requirements, including mode/route and receipted transport documentation), so zero‑rating was refused and the appeals were dismissed.

The Khan Partnership LLP v The Commissioners for HMRC [2026] UKFTT 43 (TC) 9 January 2026 This appeal concerns HMRC's application for costs under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules r.10(1)(b) arising from separate hardship proceedings brought by The Khan Partnership LLP. The Tribunal held the hardship proceedings were severable from the underlying VAT appeal, found the Appellant acted unreasonably in those proceedings, and awarded HMRC summary-assessed costs of £3,151.80 for work from 22 April 2024 to 29 May 2025, dismissing recovery of pre-22 April 2024 decision-making costs. The sum must be paid within 14 days.

Victor Michael v The Commissioners for HMRC [2026] UKFTT 96 (TC) 9 January 2026 This appeal by Victor Michael challenged HMRC closure notices disallowing most travel and other expenses for 2021/22 and 2022/23. The FTT found he worked for NHS Professionals at Southport hospital as an agency worker, that Southport was his permanent workplace because it was the sole site attended for the relevant periods, and that travel and most non-travel expenses were not deductible under ITEPA; the appeal was dismissed and the closure notices upheld.

Akin Kog v The Commissioners for HMRC [2026] UKFTT 40 (TC) 8 January 2026 This appeal concerned a personal liability notice (PLN) issued to Mr Akin Kog for unpaid VAT on the 2016 sale of company property where the company had opted to tax but did not account for VAT. The Tribunal found insufficient direct evidence that Mr Kog actually knew of the option to tax at filing, but inferred he deliberately avoided confirming a well‑grounded suspicion ("blind‑eye" knowledge) and therefore filed a deliberately inaccurate return. The PLN was held to be properly calculated and served and the appeal was dismissed.

Gary Elden v The Commissioners for HMRC [2026] UKFTT 41 (TC) 8 January 2026 This case concerns HMRC's application to strike out Mr Elden's appeal for repeated, unexplained non‑compliance with Tribunal directions and the production of inaccurate case summaries by the appellant's representative after using AI. The Tribunal found multiple breaches, concluded the AI‑derived summaries had not been properly verified and amounted to professional incompetence by any regulated person involved, but refused immediate strike‑out. Instead the Tribunal imposed strict "Will Unless" orders and detailed case‑management directions requiring verified witness statements, corrected skeleton argument material, and proof of bundle receipt on pain of automatic strike‑out.

Lawrence Rawlinson v The Commissioners for HMRC [2026] UKFTT 45 (TC) 8 January 2026 Mr Rawlinson’s employment ended under a settlement agreement which provided a £15,000 payment in lieu of notice (PILON) subject to PAYE and a separate tax-free £15,000 termination payment. The First-tier Tribunal found the PILON did not constitute earnings under s 62 ITEPA because it was agreed as part of the termination process, but also held the s 406(1)(b) disability exemption did not apply because the payment was made to discharge the employer’s notice obligation rather than being made on account of his disability. The appeal was struck out for lack of jurisdiction as premature; the Tribunal stated that, if it had jurisdiction, it would have dismissed the substantive appeal.

Malcolm Gray v The Commissioners for HMRC [2026] UKFTT 42 (TC) 8 January 2026 This preliminary decision resolved whether Mr Gray may continue an appeal against HMRC discovery assessments after his estate was sequestrated and a trustee (Dunedin) appointed. The Tribunal held that the trustee has the right to continue the appeal and that Mr Gray may also continue the appeal (or act as agent for the trustee) because the discovery assessments were excluded from HMRC’s sequestration petition and continuation would not improperly compete with creditors. HMRC was directed to file and serve a statement of case.

Nimbus: The Disability Consultancy Service Limited v The Commissioners for HMRC [2026] UKFTT 38 (TC) 7 January 2026 Nimbus supplied physical Access Cards plus associated digital services and sought zero‑rating under Group 12, Item 2(g) Schedule 8 VATA 1994. HMRC treated the supplies as taxable services; the tribunal found the contractual terms gave Nimbus legal ownership but on the facts the cards were nonetheless "let on hire" and so fell within Note 5 into Item 2(g). The appeal was allowed and the supplies treated as zero‑rated as equipment designed solely for disabled persons.

PRB Trading Limited v The Commissioners for HMRC [2026] UKFTT 47 (TC) 7 January 2026 PRB Trading Ltd appealed VAT assessments for periods 04/15–02/18 and related deliberate and concealed penalties; HMRC applied to strike out the appeals under Rule 8(3)(c) on grounds there was no realistic prospect of success given the appellant’s failure to serve witness evidence. The Tribunal refused the strike-out application, concluding that the matters require a full substantive hearing and that cross-examination of HMRC’s witness and detailed consideration of disclosed documents could materially affect the outcome. The Tribunal warned that the appellant’s failure to serve witness evidence seriously prejudices its case and must be remedied in preparation for the hearing listed from 3 March 2026.

Slice of Pie Limited v The Commissioners for HMRC [2026] UKFTT 39 (TC) 7 January 2026 Slice of Pie Ltd supplied hot, menu‑ordered cooked meals delivered to nurseries and invoiced per meal. The Tribunal held those supplies were "in the course of catering" and therefore standard‑rated for VAT, dismissing Slice of Pie's appeal. The Tribunal also reached the same conclusion applying Note 3 to Group 1 of Schedule 8.

Hardev Singh v The Commissioners for HMRC [2026] UKFTT 46 (TC) 6 January 2026 This First-tier Tribunal considered a litigant-in-person’s summary assessment claim for costs against HMRC under Rule 10(1)(b) arising from two linked appeals. The tribunal found HMRC had acted unreasonably only by delaying obtaining Policy/Technical advice, which led to late withdrawal of its defence, but rejected the bulk of the appellant’s extensive, poorly-evidenced or disproportionate costs claim. The tribunal made a rough-and-ready summary award of £2,000 to the appellant and refused any uplift.

Supreme Imports Limited v The Commissioners for HMRC [2026] UKFTT 44 (TC) 5 January 2026 Supreme Imports Limited (SIL) sought permission to appeal out of time against HMRC’s refusal of a £23,476,076 VAT repayment claim treated at reduced rate; HMRC’s decision letter was received by SIL but HMRC’s agent copy to Grant Thornton (GT) was not. The Tribunal found the delay of almost eight months serious, accepted GT did not receive the agent copy, but held SIL had no good reason for not acting on the letter it did receive and that prejudice and finality outweighed SIL’s explanations, so permission to appeal out of time was refused.

Mark Curtis v The Commissioners for HMRC [2025] UKFTT 1605 (TC) 22 December 2025 This case concerns whether an appellant must give HMRC written notice of appeal before notifying the First-tier Tribunal under the Taxation Management Act provisions, and whether four consolidated appeals were in time. The Tribunal held that statutory notice must be given to HMRC in writing within the time limit before notifying the Tribunal, found that a letter posted on 16 May 2023 was deemed received on 17 May 2023, struck out the two May 2023 appeals for lack of jurisdiction, and allowed the two November 2023 appeals to proceed (not treated as late).

Wood Group Engineering (North Sea) Ltd v The Commissioners for HMRC [2025] UKFTT 1607 (TC) 22 December 2025 The Tribunal dismissed Wood Group Engineering (North Sea) Ltd's appeal and upheld HMRC's assessment that WGENS was a "host employer" under paragraph 9, Schedule 3, SSCER 1978 for 2011/12–2012/13, making it liable for secondary Class 1 NICs. The Tribunal found WGOS was a foreign employer whose employees’ personal service was made available to and rendered for WGENS' business, with WGENS exercising sufficient control over deployment and compliance. The HEP can apply without a legal secondment or exclusive provision of services to the host and without an apportionment mechanism where multiple potential hosts exist.

Melton Mowbray Conservative Club v The Commissioners for HMRC [2025] UKFTT 1608 (TC) 19 December 2025 This First-tier Tribunal heard HMRC’s application to strike out VAT repayment appeals by Melton Mowbray Conservative Club and found the Club had overpaid VAT and was entitled to repayment. The Tribunal held a Deed of Appointment pursuant to the Club’s trust rules and the Trustee Act vested the benefit of the VAT claims in the new trustees (including the Association of Conservative Clubs Ltd), HMRC’s strike-out application was refused, and HMRC was directed to repay the agreed sums with statutory interest to the New Trustees/Association.

Ripe Limited v The Commissioners for HMRC [2025] UKFTT 1606 (TC) 18 December 2025 Ripe Limited appealed HMRC discovery assessments and closure notices arising from amortisation claims for an acquired intangible fixed asset (a licence/right to use a client list and related data) for periods 2012–2015. The First-tier Tribunal found on the facts that Ripe had acquired an IFA, its amortisation was properly brought into account under GAAP, and HMRC had not shown careless conduct sufficient to trigger the extended six‑year assessment period; the appeal was allowed and the relevant assessments were invalidated.

AA Com Limited & Ors v The Commissioners for HMRC [2025] UKFTT 1601 (TC) 17 December 2025 This case concerned VAT assessments and deliberate-behaviour penalties against AA Com Limited and Victory Telephone Limited for claiming input VAT on telecoms voucher cards supplied by a Hong Kong company, and the transfer of those penalties to their sole director Mr Javaid. The Tribunal found the companies acted as principals (buying and selling cards), the supplies from Easy Top World Ltd were taxable single‑purpose vouchers subject to the reverse charge, HMRC reasonably refused to accept alternative evidence in place of valid VAT invoices, and upheld the assessments and penalties, transferring penalties to Mr Javaid. The companies’ appeals were dismissed; Mr Javaid’s challenge to transfer of penalties also failed.

East Midlands Waste Management Ltd v The Commissioners for HMRC [2025] UKFTT 1603 (TC) 17 December 2025 This case concerned whether three late appeals (two VAT penalties and one VAT assessment) should be admitted out of time. The Tribunal applied the statutory three-stage late-admission test and, despite significant delays (ranging up to 273 days), admitted all three appeals because of collaborative correspondence between HMRC and the taxpayer’s advisers, a reasonable explanation for delays including a change of adviser, and proportionality given modest delay for one decision. The Tribunal recorded that HMRC’s conduct did not warrant criticism and directed admission of the appeals.

Stuart Moore v The Commissioners for HMRC [2025] UKFTT 1599 (TC) 17 December 2025 This case concerns HMRC's application to strike out Mr Stuart Moore's appeal against a decision that he should have been VAT-registered for 1 Oct 2020–31 Jan 2021 and an associated assessment of £31,945.58. The Tribunal held it had no jurisdiction to entertain complaints about HMRC's internal processes or officers' conduct and found the appeal had no reasonable prospect of success because the appellant accepted he exceeded the VAT threshold and no VAT return had been made to challenge the estimate. HMRC's strike-out application was granted and the appeal was struck out.

D Nuttall UK Limited v The Commissioners for HMRC [2025] UKFTT 1600 (TC) 16 December 2025 This appeal concerned whether VAT on fuel and repairs & maintenance for trucks was supplied to D Nuttall UK Ltd or to the trucks' owner, ROBO, which affected entitlement to input tax credits totaling £284,599.64. Although the written contracts named ROBO as provider of transport services, the Tribunal found that economic and commercial reality showed ROBO merely made trucks available while the Appellant controlled, directed, paid for and benefited from the disputed supplies. The Tribunal therefore held the supplies were made to the Appellant and allowed its appeals, granting the claimed VAT input tax credits.

Littlewoods Limited v The Commissioners for HMRC [2025] UKFTT 1602 (TC) 16 December 2025 This appeal concerned whether input VAT on product-specific photography and modelling costs was exclusively attributable to taxable retail supplies or also to exempt finance/insurance supplies. The Tribunal applied a component-by-component "direct and immediate link" test and found the Photographs were produced and used solely to display individual products to facilitate retail sales, not to depict or promote finance/insurance. The Tribunal allowed Littlewoods' appeal and permitted recovery of the contested input tax (one claim stayed).

Mumtaz Hussain v The Commissioners for HMRC [2025] UKFTT 1598 (TC) 16 December 2025 This appeal concerned a Schedule 36 information notice served on Mumtaz Hussain seeking documents about cash business takings and financing of UK property purchases. The Tribunal found HMRC had reasonable grounds to suspect under-assessment for the years covered (except 2014/15) and varied the Notice by excluding Items 6 and 7 and by removing 2004/05 material from Items 9–11, otherwise directing compliance with the amended Notice. HMRC failed to show the requested material was reasonably necessary in respect of 2004/05.

Truth Recruitment Limited v The Commissioners for HMRC [2025] UKFTT 1604 (TC) 16 December 2025 This appeal concerned a s73 VAT assessment by HMRC denying most of Truth Recruitment Limited's input tax claim for July 2022; the Tribunal found the appellant's supplies of carers to three care homes were not exempt under s31/Group 7 Part 2 Schedule 9 VATA and dismissed the appeal. The Tribunal held the carers were not on the professional registers in Item 1 and their services were not wholly performed or directly supervised by registered persons, and it rejected the appellant's procedural and fairness challenges. Quantum was not in dispute and the assessment was held to have been validly issued.

Andrew Charles Ferguson & Anor v The Commissioners for HMRC [2026] UKFTT 238 (TC) 15 December 2025 This appeal concerned whether a 0.4‑acre paddock contiguous with Marden Grange formed part of the residential grounds for SDLT when the property was sold on 5 October 2022. The First‑tier Tribunal found the paddock was part of the dwelling’s grounds despite long‑standing commercial grazing by third parties and a personal, terminable licence. HMRC’s amendment (treating the land as residential and applying Table A rates) was upheld and the Fergusons’ appeal was dismissed.

Rao Mohammed Hassan Khan v The Commissioners for HMRC [2025] UKFTT 1553 (TC) 12 December 2025 This appeal concerned whether invoiced but unpaid rent must be included in "profits arising in the tax year" for 2016‑17 and 2017‑18 where property profits are calculated under GAAP (accruals basis). The Tribunal held that, for GAAP‑based property businesses, "profits arising in the tax year" means profits accruing in that year, so accrued but unpaid rent is included under s 27 ITTOIA, and the appellant's original returns were not excessive. The appellant's Schedule 1AB claims and credit note issued in 2020 did not alter the earlier years' tax position; the appeal was dismissed and HMRC's closure notices confirmed.

G.M.P. Baird Limited & Ors v The Commissioners for HMRC [2025] UKFTT 1540 (TC) 11 December 2025 This appeal concerned HMRC’s denial of input VAT and s.69C/69D penalties against G.M.P. Baird Ltd and its directors for purchases traced to VAT losses in scrap supply chains. The tribunal examined whether the appellants knew or should have known that the purchases were connected to fraudulent VAT evasion, considering actual, blind‑eye and objective trader tests and the appellants’ due diligence. It concluded HMRC had not proved actual or blind‑eye knowledge, nor that the appellants had the means of knowing that the only reasonable explanation was fraud, and allowed the appeals. Permission to appeal may be sought within 56 days.

Jonathan Batten v The Commissioners for HMRC [2025] UKFTT 1538 (TC) 11 December 2025 This appeal concerns Mr Jonathan Batten's applications for permission to bring late appeals against HMRC amendments to Fairway Construction's partnership returns for 2015–16 and 2016–17 and a discovery assessment (with penalty) for 2019–20. The Tribunal found Mr Batten had a good reason for delay in respect of the 2015–16 and 2016–17 partnership amendments because HMRC correspondence reasonably led him to believe he had no right of appeal, but had no good reason for delay as to the 2019–20 assessment. Balancing connectedness of the factual issues and prejudice, the Tribunal nonetheless granted permission to appeal all three matters and gave directions for disclosure and case timetabling.

Natural Balance Foods Ltd v The Commissioners for HMRC [2025] UKFTT 1555 (TC) 11 December 2025 This VAT appeal concerns whether Trek Protein Flapjacks were correctly reclassified by HMRC as standard-rated confectionery and the parties' dispute over disclosure. The Tribunal ordered HMRC to disclose documents about its July 2023 amendment to Manual VFOOD6200 (Category 1) as potentially necessary to the Appellant's pleaded legitimate expectation/public law arguments, but refused a wider disclosure of materials relating to HMRC's decision-making and third-party evidence (Category 2) as unnecessary and disproportionate. The Appellant may renew a narrowed request later; usual appeal rights apply.

Push Investment Group Limited v The Commissioners for HMRC [2025] UKFTT 1534 (TC) 11 December 2025 Push Investment Group Ltd appealed HMRC assessments charging anti-dumping duty, countervailing duty, import VAT and a penalty after a consignment of solar panels was released into free circulation with an Export Undertaking Certificate (EUC) that had expired 13 days earlier. The tribunal held that Article 3(1) of the ADD Regulation requires the EUC to be valid at the time the customs declaration for release into free circulation is accepted, so the expired EUC did not qualify for the exemption. The appeal was dismissed and HMRC’s C18 demand and penalty were upheld; parties have 56 days to apply for permission to appeal.

Richard Thomas v The Commissioners for HMRC [2025] UKFTT 1537 (TC) 11 December 2025 This appeal concerned whether an income tax repayment (c.£1,065.43) relating to the 2020/21 tax year formed part of the late Mrs Eunice Thomas's estate for inheritance tax purposes. The First-tier Tribunal held that, on these facts, the right to that repayment was a chose in action whose amount was calculable at the date of death and that s171 IHTA 1984 operated so the estate was entitled to the refund; the HMRC determination treating the repayment as estate property was upheld and the appeal dismissed.

Story Terrace Limited v The Commissioners for HMRC [2025] UKFTT 1554 (TC) 11 December 2025 This appeal concerned whether Story Terrace's bespoke service producing four-colour hardback books (with digital copies) was a zero-rated supply of "books" or a standard-rated supply of ghost-writing services. The Tribunal found the contract and final outputs were books and, applying the predominance test from the viewpoint of the typical consumer, the provision of the physical book was the predominant element. The appeal was allowed and the supplies were held to be zero-rated.

The Commissioners for HMRC v PNO Group Limited (in liquidation) [2025] UKFTT 1539 (TC) 11 December 2025 HMRC applied for a promoter disclosure penalty under DOTAS against PNO Group Ltd (in liquidation) for failing to notify notifiable arrangements. The Tribunal held the PNO arrangements were notifiable under Regulation 10, that PNO was a promoter, and that it failed to notify from 1 September 2017 until 14 January 2021. The Tribunal imposed an enhanced penalty of £1,000,000.

WM Morrison Supermarkets Limited v The Commissioners for HMRC [2025] UKFTT 1542 (TC) 11 December 2025 Morrisons appealed VAT assessments for sales of cool-down rotisserie chickens (CDRCs). The First-tier Tribunal held that CDRCs were excluded from zero-rating because, while not heated for the purpose of enabling consumption hot, they were kept hot after heating and supplied in packaging that retained heat / was designed for hot food (Note 3B(c) and (d)), dismissed Morrisons' legitimate-expectation challenge, and dismissed the appeal. The Tribunal also held it had jurisdiction to consider the legitimate-expectation/public-law ground.

4Site Services London Limited v The Commissioners for HMRC [2025] UKFTT 1504 (TC) 9 December 2025 4Site appealed HMRC's denial of input VAT under Kittel and an associated s69 VATA penalty; the First-tier Tribunal dismissed the appeals. The Tribunal held HMRC's 2 Sept 2021 Kittel denial was a separate alternate assessment for 06/20 (not merely an amendment) and had jurisdiction to decide it. On the facts the Tribunal found, on the balance of probabilities, that CMUS and GCorp had fraudulently evaded VAT, that 4Site's purchases were connected to that evasion, and that 4Site should have known (including by turning a blind eye); the assessed input tax of £268,032 and the penalty of £80,409.60 were upheld.

Anandpreet Powar v The Commissioners for HMRC [2025] UKFTT 1536 (TC) 9 December 2025 This case concerns HMRC's application to strike out Mr Powar's appeal against a personal liability notice (PLN) under rule 8(3)(c) on the ground that his amended grounds had no realistic prospect of success. The Tribunal relied on prior factual findings in a 17 May 2024 VAT decision (that Mr Powar knew or more likely than not knew of transactions connected to fraudulent VAT evasion), found the PLN correctly calculated under Schedule 41, and allowed HMRC’s strike-out application, concluding Mr Powar is liable to pay the PLN.

Spring Capital Limited v The Commissioners for his Majesty's Revenue and Customs [2025] UKFTT 1509 (TC) 9 December 2025 This case concerns whether a statement in paragraph 252 of Judge Brannan’s 2015 Decision—that he "would have accepted Mr Taub's valuation of goodwill at £6,390,000"—was an obiter remark or a binding finding, and whether the Valuation Issue therefore must be treated as res judicata. The Tribunal held that the statement was obiter, not an essential part of the 2015 Decision, so it is not binding and the Valuation Issue remains live; directions for further expert evidence were issued and proceedings were sisted pending resolution of related Court of Session proceedings.

The Commissioners for HMRC v WS Vision Ltd [2025] UKFTT 1535 (TC) 9 December 2025 The First-tier Tribunal found that WS Vision Ltd (in liquidation) promoted notifiable DOTAS arrangements that split remuneration into a low taxable salary and larger loan payments designed to avoid PAYE/NICs, and that WSV failed to notify HMRC of those arrangements from 1 November 2017 until 14 January 2021. The Tribunal held WSV was a promoter (including receipt of a percentage fee), had no reasonable excuse for non-compliance, and imposed a penalty of £1,000,000. The liquidator's disclosure on 15 January 2021 ended the period of non-compliance.

Allan Jack v The Commissioners for HMRC [2025] UKFTT 1502 (TC) 4 December 2025 This case concerns Mr Allan Jack's appeal against an HMRC closure notice for 2010/11 that treated amounts transferred by his employer to an Isle of Man employee benefit trust (EBT) as employment income. The tribunal held the closure notice charged tax under the employment earnings provisions, not the loan charge, and found the loan charge regime and later repayment did not negate the 2010/11 tax charge. The appeal was dismissed and the closure notice upheld in full.

Athena Luxe Limited v The Commissioners for his Majesty’s Revenue and Customs [2025] UKFTT 1507 (TC) 4 December 2025 Athena Luxe Ltd appealed HMRC’s partial refusal of input VAT claims for 07/23–09/23 relating mainly to Harrods and Louis Vuitton purchases. The Tribunal found the Harrods invoice, read with the matching till receipt, satisfied reg 14(1)(g) and was a valid VAT invoice, and held HMRC acted unreasonably in refusing to exercise its reg 29 discretion in respect of the Louis Vuitton invoices without making further enquiries. The appeal was allowed in part and the disallowance was quashed to the extent described.

Claire Blenkin v The Commissioners for his Majesty’s Revenue and Customs [2025] UKFTT 1508 (TC) 4 December 2025 This appeal concerned discovery assessments for 2018/19 and 2019/20 and related complaints by the appellant about HMRC's handling of other taxpayers, a data breach, and interest/another tax year. The Tribunal held it had no jurisdiction to decide complaints about HMRC's treatment of other taxpayers or the data-breach complaint and found the two discovery assessments were protected, correctly quantified and timely issued. Interest and the 2020/21 self-assessment were not appealable to the Tribunal. The appeal was dismissed.

Joseph Smith v The Commissioners for HMRC [2025] UKFTT 1505 (TC) 4 December 2025 Mr Joseph Smith, a US Department of Defense postmaster stationed at RAF Menwith Hill and a member of a visiting force, sought SDLT relief under s.74 after buying a private home; HMRC refused a refund and applied to strike out his appeal. The First-tier Tribunal, following the earlier Halstead decision and applying judicial comity, held that s.74 relief does not extend to individual members of visiting forces and struck out the appeal as having no reasonable prospect of success.

M&C Educational Training Services Ltd v The Commissioners for his Majesty’s Revenue and Customs [2025] UKFTT 1506 (TC) 4 December 2025 M&C claimed R&D tax relief for metallurgy vocational courses delivered by blended e‑learning, webinars and workshops, but HMRC disallowed the claims and the tribunal dismissed the appeal. The central issue was whether the activities sought an advance in overall scientific or technological knowledge or capability as required by the BEIS Guidelines and the statutory R&D regime. The tribunal found the courses novel in delivery and valuable to industry but concluded they were advances in education/training rather than advances in the field of metallurgy and therefore did not qualify as R&D. The closure notices were upheld.

Jeyalingam Balasingam v The Commissioners for HMRC [2025] UKFTT 1541 (TC) 2 December 2025 This case concerns Mr Balasingam’s late appeal against a personal liability notice relating to VAT penalties imposed on Sprowston Food and Wine Ltd. The First-tier Tribunal rejected HMRC’s strike-out res judicata/abuse‑of‑process challenge, holding that an earlier VAT decision did not finally determine the statutory requirements for a distinct personal liability notice, but refused permission to extend time for the appeal filed some 4.5 years late, so the appeal cannot proceed.

Juno Sourcing Limited v The Commissioners for HMRC [2025] UKFTT 1447 (TC) 1 December 2025 This appeal concerned a post-clearance customs demand (C18) of £1,373,884.73 against Juno Sourcing Ltd for 52 PPE consignments imported in 2020 and a refusal of remission. The Tribunal held that disaster‑relief relief under the Commission Decision (Article 1c) required the goods actually to have ended up with an Approved Organisation and that Juno had not proved that on the balance of probabilities; it also found the remission claim confined to Category 3 consignments and rejected Articles 118 and 120 UCC grounds. Both appeals were dismissed and the C18 and remission refusal were upheld.

Terence Murphy & Ors v The Commissioners for HMRC [2025] UKFTT 1503 (TC) 1 December 2025 The appeals concern trusts that used a round‑the‑world scheme to avoid UK capital gains tax by briefly appointing New Zealand trustees before sales, and whether HMRC made valid discovery assessments and whether treaty relief under article 14(4)/s788 applied. The tribunal held HMRC did not make a valid s29 discovery assessment for DH, found that the appellants had made valid claims for treaty relief (or HMRC were estopped from denying they had), but on treaty interpretation applied article 4(3)'s tie‑breaker and a POEM analysis and concluded the trusts' POEM was in the UK so article 14(4) did not exempt the appellants from UK CGT. Murphys’ appeals were dismissed in principle; DH’s appeal was allowed in principle on discovery grounds.

Steven Hall v The Commissioners for HMRC [2025] UKFTT 1446 (TC) 28 November 2025 This appeal concerned whether HMRC were entitled to register Mr Hall for VAT for 1 December 2011 to 25 August 2022 after a July 2021 compliance check, and whether a 21 August 2023 HMRC letter had closed a related income tax self‑assessment (SA) enquiry. The Tribunal found the 21 August 2023 letter amounted to a closure notice informing Mr Hall no amendment to the SA was required, that the SA was therefore closed without adjustment, and that HMRC’s VAT registration decision was incorrect because it conflicted with the closed income tax position. The appeal was allowed and the VAT registration decision set aside for the period in question; the Tribunal did not decide whether the stylist’s receipts formed part of Mr Hall’s VAT turnover.

Zulal Dinler v The Commissioners for HMRC [2025] UKFTT 1445 (TC) 28 November 2025 This appeal challenged civil evasion penalties of £6,430 imposed after 14,000 cigarettes were found in the appellant’s luggage on arrival from Turkey. The Tribunal found on the balance of probabilities that the appellant knew the cigarettes exceeded the allowance, intended to evade duty, and acted dishonestly, and it refused to reduce the penalty for lack of cooperation. The appeal was dismissed and the penalty upheld.

Intech Ventures Limited (in liquidation) & Anor v The Commissioners for HMRC [2025] UKFTT 1444 (TC) 26 November 2025 This preliminary Tribunal decision concerned late appeals by Intech Ventures Ltd (in liquidation) and its sole former director, Mr Michael Stefan Duma, against HMRC Notices of Requirement to give security for PAYE and NICs. The Tribunal found the Notices were served (on the civil standard), the 30-day appeal period ran from HMRC's "View of the Matter" letters, and the appeals (filed 214 days late) were thus out of time. The Tribunal waived a procedural Rule 20 defect but, applying the Martland/Denton balancing exercise, refused permission to admit the appeals out of time. Costs from an earlier barring application were reserved for separate written determination.

Nicholas Rowe v The Commissioners for HMRC [2025] UKFTT 1443 (TC) 26 November 2025 This case concerns whether an annex at Deer Park House qualified as a separate "dwelling" so that the purchaser, Mr Rowe, could claim Multiple Dwellings Relief for Stamp Duty Land Tax. Applying the multifactorial Fiander test to the annex's physical attributes, separate services and lockable interconnecting doors, the tribunal found the annex had been previously used as separate accommodation and was suitable for use as a single dwelling. The appeal was allowed and MDR granted.

County Insurance Services Limited v The Commissioners for HMRC [2025] UKFTT 1440 (TC) 24 November 2025 County Insurance Services Ltd appealed HMRC’s refusal to allow corporation tax deductions for amortisation of goodwill acquired on its 2013 incorporation, arguing the goodwill was created after 1 April 2002. The Tribunal considered whether the partnership’s pre-2002 business had ceased and been replaced by a new trade (notably after changes around 2006–07). It found the changes were an organic evolution rather than a cessation, so the business had been carried on before 1 April 2002 and the goodwill was treated as created before that date. The appeal was dismissed and HMRC’s contested assessments upheld (subject to the conceded/undisputed periods).

Georgios Kamperis v The Commissioners for HMRC [2025] UKFTT 1441 (TC) 24 November 2025 This appeal challenged follower‑notice penalties under s208 FA 2014 issued after the Huitson decision; the Tribunal found the notices valid and that Mr Kamperis did not perform the statutory two‑step corrective action (amend or settle and notify) by the specified time. Payment of APNs or reliance on the Montpelier promoters did not amount to corrective action, and it was not reasonable in all the circumstances for him to refrain from corrective action. The appeal was dismissed and penalties confirmed, reduced to the reviewed total of £39,153.22 under s50(6) TMA.

Letter Workshop Ltd v The Commissioners for HMRC [2025] UKFTT 1403 (TC) 24 November 2025 This appeal concerned whether Letter Workshop Ltd correctly calculated employees’ reference salaries for CJRS claims and whether HMRC’s assessments were valid and in time. The First Direction governed calculation: fixed-rate employees’ reference pay is taken from the latest pay period ending on or before the CJRS day (19 March 2020) and variable-rate employees are subject to the look‑back/averaging rules; RTI filings and amounts payable as at that day are material. The Tribunal dismissed the appeal, reduced the original assessments under its s.50(6) TMA powers, and upheld the remainder.

Nicholas Dounetas v The Commissioners for HMRC [2025] UKFTT 1416 (TC) 24 November 2025 This case concerns an application for permission to appeal out of time against a 19 December 2023 HMRC closure notice that treated income as PAYE/IR35, increasing tax liability. The Tribunal applied the three-stage test for late appeals, found the delay (five-plus months to appeal to HMRC and further delay to the Tribunal) serious with no good reason shown, and found the substantive merits did not carry significant weight because the engager had treated the appellant as a deemed employee and deducted PAYE/NI. Permission to appeal late was refused.

Places for People Homes Limited v The Commissioners for HMRC [2025] UKFTT 1417 (TC) 24 November 2025 This interim decision concerns whether maintenance trust companies (MTCs) providing services in relation to 25 blocks of flats made taxable supplies to the lessors or exempt supplies of land to the lessees, whether supplies by different suppliers can be fused into a single exempt supply, and whether MTC staff costs are disbursements outside VAT. The Tribunal found on the facts that the MTCs supplied the lessors (not the lessees), that supplies by separate suppliers cannot be fused with the lessors' exempt land supply (so MTC supplies are taxable), and that MTC staff costs are not disbursements. The appeal is stayed on one outstanding EU law point pending an Upper Tribunal decision.

Raj Sehgal v The Commissioners for HMRC [2025] UKFTT 1439 (TC) 24 November 2025 This appeal concerned whether a separately leased, titled storage unit acquired with a residential flat formed part of the dwelling for SDLT purposes or was a separate non‑residential interest. The First‑tier Tribunal held it had jurisdiction, found the storage unit was a separate transaction (and in any event not appurtenant or "subsisting for the benefit" of the flat), and concluded the storage unit was not residential property so non‑residential (Table B) rates apply. The appeal was allowed and HMRC's closure notice refusing refund was overturned.

The Commissioners for HMRC v Michael Breen [2025] UKFTT 1415 (TC) 24 November 2025 HMRC applied for costs against Mr Breen under Rule 10(1)(b) after his appeal was struck out for persistent non‑compliance with tribunal directions; the appeal concerned assessments of £942,131.68. The Tribunal found Mr Breen’s prolonged failures to comply were unreasonable, admitted but gave no weight to late medical imaging and refused an adjournment, and awarded HMRC the costs claimed.

The Executor of The Estate of Paul Goudman-Peachey v The Commissioners for HMRC [2025] UKFTT 1402 (TC) 24 November 2025 This appeal concerned whether the January 2019 purchase of Woodmancote Place and c.150 acres was entirely residential for SDLT or mixed‑use. The Tribunal found the main house and immediate gardens were residential but substantial adjacent land was in separate non‑residential use (deer park, sheep grazing, arable use, and a long‑term ROWL easement), so the transaction was mixed‑use. HMRC’s closure notice treating the whole acquisition as residential was overturned and non‑residential/mixed‑use (Table B) SDLT rates apply.

Daniel Cotton v The Commissioners for HMRC [2025] UKFTT 1398 (TC) 20 November 2025 Mr Daniel Cotton received three SEISS payments totaling £8,352 and filed a 2019/20 self‑assessment showing employment as a seafarer with a Seafarers Earnings Deduction and no self‑employment pages. HMRC issued a paragraph 9 Schedule 16 assessment in April 2022 seeking repayment on the basis he was not entitled to SEISS; the First-tier Tribunal found the assessment valid, in time and for the correct amount and dismissed the appeal. The Tribunal held Mr Cotton did not prove he carried on a trade in 2019/20 and the return’s employment information was decisive in the absence of satisfactory contrary evidence.

Express Brands Ltd v The Commissioners for HMRC [2025] UKFTT 1400 (TC) 20 November 2025 Express Brands challenged HMRC's refusal to repay £176,404 of VAT claimed by error correction notifications as being made outside the four‑year time limit in s.80(4) VATA 1994. The First‑tier Tribunal held the claims for the periods 06/14, 03/15 and 03/16–06/19 were time‑barred and dismissed the appeal; a later claim for 09/19 was allowed and not in issue. The tribunal decided the statutory four‑year bar is mandatory and that neither regulation 35 of the VAT Regulations nor the Limitation Act 1980 displaces that bar.

Lonsdale Property Development Ltd v The Commissioners for HMRC [2025] UKFTT 1397 (TC) 20 November 2025 Lonsdale Property Development Ltd appealed HMRC Notices of Requirement (NoRs) for VAT and CIS security issued after a history of late and missed payments; HMRC reviewed and reduced the sums but maintained that security remained necessary. The First-tier Tribunal dismissed the appeal, finding HMRC's decision to require security was reasonable and necessary to protect the Revenue and that the review officer had properly considered payment of arrears. The Tribunal confirmed HMRC may return security earlier than the nominal 24 months if the assessed risk subsides.

Reno Elektro Sp zoo v Director of Border Revenue [2025] UKFTT 1399 (TC) 20 November 2025 Reno Elektro appealed Border Force’s refusal to restore a refrigerated trailer seized at Dover as adapted to conceal goods; no concealed goods were found and Reno claimed to be an innocent purchaser. The First-tier Tribunal refused to strike out the appeal, found it more likely than not that Reno was an innocent purchaser, and held that the review decision (5 March 2024) was not one a reasonable officer could have reached because an irrelevant suspicion of Reno’s awareness was relied on and relevant alternatives for removing the adaptation were not considered. The Tribunal set aside that review decision and directed Border Force to conduct a further review on specified terms.

UPW Invest Inc v The Commissioners for HMRC [2025] UKFTT 1401 (TC) 20 November 2025 This appeal concerned UPW Invest Inc's challenge to Schedule 55 late-filing penalties for ATED returns for charge years 2017–2023. The Tribunal found HMRC proved the appellant was in default, rejected the appellant's arguments of reasonable excuse (including the director's illness and lack of awareness) and special circumstances, and dismissed the appeal with penalties upheld.

Milton Park Holdings Ltd & Anor v The Commissioners for HMRC [2025] UKFTT 1353 (TC) 14 November 2025 This appeal concerned whether MPHL acquired a business such that purchased goodwill could be recognised in its accounts and thereby give rise to corporation tax deductions; HMRC had disallowed goodwill amortisation and related group relief. The Tribunal found that although MPHL obtained control of the net assets, it did not acquire control of the operations or retain the risks and rewards of the care‑home business (which passed to MCP), so MPHL was not entitled to recognise purchased goodwill. The appeals were dismissed and HMRC’s closure‑notice treatment stands.

Conqueror Trading Limited & Ors v The Commissioners for HMRC [2025] UKFTT 1335 (TC) 11 November 2025 Four UK trading companies appealed HMRC post‑clearance demands for customs duty and import VAT after HMRC queried undervaluation and denied onward supply relief (OSR). The Tribunal found HMRC had reasonable doubts about the declared transaction values, the appellants failed to discharge evidential burdens on valuation and OSR, and HMRC lawfully applied a Method 6 valuation fallback. The appeals were dismissed and HMRC’s assessments upheld.

Constantinos Kyriaides v The Commissioners for HMRC [2025] UKFTT 1334 (TC) 10 November 2025 This appeal concerned whether proceedings challenging HMRC assessments and penalties for deductions claimed via a "Self-Employed Remuneration Trust" for 2017/18–2021/22 should be stayed pending (1) the Further Independent Review (FIR) of the Loan Charge and (2) the final determination in Marlborough. The Tribunal granted a short, proportionate stay pending the FIR because the review was likely to materially affect resolution and the delay was limited, but refused a stay pending Marlborough as that decision was not likely to be of material assistance. Directions were given for possible amendment of grounds and case progression; the Appellant may apply for permission to appeal.

John Earl Dreyer v The Commissioners for HMRC [2025] UKFTT 1336 (TC) 10 November 2025 This case concerns Mr John Earl Dreyer’s late appeal against a VATA s 61 civil evasion penalty; the Tribunal considered (1) a constitutional challenge that the 30‑day appeal limit was displaced by Article 6 ECHR or the Bill of Rights 1689, (2) whether Mr Dreyer had validly notified HMRC accepting a review within time, and (3) whether permission to appeal late should be granted. The Tribunal rejected the constitutional challenge, found no effective timely review request was received, and refused permission to bring the appeal late; the penalty therefore stands and HMRC may claim costs.

The Commissioners for HMRC v Moir Management Services Limited [2025] UKFTT 1333 (TC) 10 November 2025 This case concerned HMRC's penalties against Moir Management Services Ltd for failing to notify "notifiable arrangements" and for failing to respond to a pre-disclosure enquiry relating to a Jarvis International Annuity umbrella payment model. The FTT found Moir was a promoter of notifiable arrangements, breached FA 2004 ss.308 and 313A, had no reasonable excuse, and imposed total penalties of £1,596,800. The decision applied Regulations 8, 10 and 18 and sets out the factual and statutory basis for promoter status and penalty calculation.

1st Alternative Medical Staffing Ltd v The Commissioners for HMRC [2025] UKFTT 1320 (TC) 7 November 2025 This appeal concerned whether 1st Alternative Medical Staffing Ltd's supply of nurses and care assistants was VAT-exempt under Item 4, Group 7, Schedule 9 VATA as "closely related" to medical care. The Tribunal found the appellant did not satisfy Note 8's "state regulated" requirement (no statutory licence/registration during the Relevant Period) and dismissed the appeal, upholding HMRC's revised VAT assessments. The Tribunal also gave a subsidiary view that, even if Note 8 had been met, the supplies resembled commercial agency provision and would not appropriately attract the exemption.

Cascade Care Limited v The Commissioners For HMRC [2025] UKFTT 1332 (TC) 7 November 2025 Cascade Care supplied residential and supported living services in England and Wales and claimed those supplies were exempt from VAT under item 9, Group 7, Schedule 9 VATA 1994. Note 8's prescriptive definition of "Act" omitted the National Assembly for Wales/Senedd; the Tribunal found that omission was an inadvertent drafting error and read into Note 8 an item covering Acts/Measures of the National Assembly for Wales, so that Cascade's Welsh supplies fall within the item 9 exemption. The appeal was dismissed.

Gerrit Wals v The Commissioners For HMRC [2025] UKFTT 1331 (TC) 7 November 2025 This appeal concerned Schedule 55 late‑filing penalties totalling £4,500 imposed on Gerrit Wals for multiple tax years. The tribunal found Wals had a reasonable excuse only for the £100 penalty for 2010/11 because he reasonably relied on his chartered accountant; for the later years he was on notice of agent failures and did not take reasonable care, so those penalties were upheld. No special circumstances warranted reduction of the remaining penalties. The appeal was allowed only in respect of the 2010/11 penalty.

TSI Instruments Limited v The Commissioners for HMRC [2025] UKFTT 1278 (TC) 29 October 2025 TSI Instruments Ltd imported customers' goods into the UK for repair, paid import VAT and claimed it as input tax although it never became owner of the goods. The Tribunal held that, under Article 168(e) PVD and domestic VATA read consistently, the right to deduct import VAT requires that the cost/value of the imported goods be reflected in the taxpayer's taxable outputs (or that the importer effectively has the goods as owner). TSI's claims were rejected because it did not own the goods and the value of the goods was not incorporated into TSI's repair charges. The appeal was dismissed except that assessments were reduced to the parties' agreed figure of £8,432,896.86.

Uber London Limited v The Commissioners for HMRC [2025] UKFTT 1282 (TC) 28 October 2025 This case concerns HMRC's application to continue an unconditional stay of Uber London Limited's 2023 VAT appeal while the related Bolt litigation is finally determined and whether Uber should have its £1.446 billion deposited sums returned or the stay made conditional on repayment. The First-tier Tribunal continued the stay until 35 days after final determination of the Bolt Appeal (and related appeals), rejected Uber's request for repayment or conditional stay, and accepted that simple interest would be an appropriate remedy if repayment is later required.

John Boulting v The Commissioners for HMRC [2025] UKFTT 1272 (TC) 24 October 2025 This appeal concerned whether PSC’s purchase of eight B shares from Mr Boulting satisfied Condition A of s1033 CTA 2020 — namely whether the purchase was made wholly or mainly for the purpose of benefiting the company’s trade. The Tribunal preferred the respondent MB’s evidence, found the purchase was undertaken to secure Mr Boulting’s exit and enable necessary investment, rejected HMRC’s focus on the payment amount as determinative, and allowed the appeal on the basis that Condition A was met.

Scott Joseph Studio Limited v The Commissioners for HMRC [2025] UKFTT 1262 (TC) 24 October 2025 Scott Joseph Studio Ltd appealed HMRC assessments denying input tax (~£62,511.66). HMRC applied under Rule 8(3)(c) to strike out parts of the appeal for lack of a realistic prospect on grounds of personal use, zero‑rated/exempt items, and absence of VAT invoices/alternative evidence; the Tribunal granted the application in part and struck out identified sums. The Tribunal also held that Regulation 111 does not itself impose a time limit on HMRC’s power to assess.

Shoeb Choudhury v The Commissioners for HMRC [2025] UKFTT 1274 (TC) 24 October 2025 This case concerns an application for permission to bring a 523‑day late appeal against a Director penalty decision upholding a £127,806.30 penalty. The Tribunal applied the three‑stage test for late permission, rejected the appellant’s reliance on accountants as a good reason for delay because there was no evidence they actively misled him and he failed to take minimal checks, and found the delay serious and significant. Balancing prejudice to HMRC, finality, and the absence of strong merits, the Tribunal refused permission to appeal out of time. The decision records the right to apply for permission to appeal this refusal under Rule 39 within 56 days.

Figa Store Limited v The Commissioners for HMRC [2025] UKFTT 1260 (TC) 23 October 2025 Figa Store applied for permission to bring a 17‑day-late appeal against a C18 demand; the Tribunal found the short delay not serious, accepted the appellant’s explanations, and allowed the late appeal. The Tribunal also held that omission of documents referred to in FTT Rule 20(3) did not automatically make the NOA invalid and would, in any event, exercise its discretion under Rule 7 to remedy or waive that single defect so the appeal could proceed.

Najat Hamasala v The Commissioners for HMRC [2025] UKFTT 1261 (TC) 23 October 2025 This appeal concerns Mr Najat Hamasala’s application for permission to bring late appeals: (1) to admit and determine a late appeal against a 5 June 2017 closure notice and discovery assessments, and (2) to give late notice of appeals to HMRC against late‑filing penalties totaling £3,955. The Tribunal applied the three‑stage Martland/Denton approach, found very lengthy delays (several years to almost seven years) and that the reasons given (unawareness of the Tribunal, time spent in the Republic of Ireland, reliance on an accountant) were inadequate. The application was dismissed and permission to pursue the late appeals was refused.

Dr Andrew Power v The Commissioners for HMRC [2025] UKFTT 1552 (TC) 21 October 2025 Dr Andrew Power appealed penalties issued by HMRC for late Self Assessment filing and late payment. The Tribunal refused permission for five late appeals and rejected the remaining appeals on their merits, finding that any reasonable excuse had ceased by at least 11 April 2024 and that failures were not remedied without unreasonable delay; HMRC’s refusal to make a special reduction was not flawed. All appeals were dismissed.

Five Star (Development) Homes Limited v The Commissioners for HMRC [2025] UKFTT 1255 (TC) 21 October 2025 This appeal concerned late VAT returns and associated penalty points and fixed penalties under Schedule 24 FA 2021, where Five Star blamed a trainee and ANNA software for 17 late returns and delayed repayments. The Tribunal found HMRC’s records showed valid issue and service of notices, and that the appellant failed to prove a reasonable excuse or special circumstances on the balance of probabilities. The appeal was dismissed and the penalties upheld.

James Marshall v The Commissioners for HMRC [2025] UKFTT 1256 (TC) 21 October 2025 This appeal concerned a £300 penalty imposed under Schedule 36 for failure to comply with an HMRC information notice dated 14 November 2023. The Tribunal proceeded in the appellant James Marshall's absence, accepted a slightly late appeal, found the notice validly served at his last known address despite being addressed also to a trading style/other names, and rejected Mr Marshall's claim that returning unopened mail was a reasonable excuse. The penalty was upheld.

Eurocent (Buckingham) Limited v The Commissioners for HMRC [2025] UKFTT 1253 (TC) 17 October 2025 This appeal concerned whether Eurocent could reclaim input VAT on two supplier invoices for its purchase of Cornwall Place and whether HMRC could deny input tax despite invoices meeting the formal invoice requirements. The Tribunal held that the BHNV invoice met Regulation 14(1) and the VAT reclaim for that invoice was allowed, but the Colridge invoice did not meet Regulation 14(1) and that element of the claim was disallowed; HMRC’s wider output tax assessment was conceded and removed.

Len Lothian Holdings Limited v The Commissioners for HMRC [2025] UKFTT 1254 (TC) 17 October 2025 Len Lothian Holdings was assessed for excise duty and a penalty after tobacco was found in a self‑storage unit; HMRC treated Len Lothian as "holding" and "concerned in keeping" the goods. The Tribunal found the unit was effectively controlled and accessed by a third party known as "Kami", the signed licence was absent or void, and Len Lothian did not have possession or control of the goods. The assessment and penalty were cancelled. Parties may apply for permission to appeal.

SM Development North West Ltd v The Commissioners for HMRC [2025] UKFTT 1252 (TC) 17 October 2025 This is an appeal by SM Development North West Ltd against HMRC's refusal to allow input tax reclaimed in its 09/22 VAT return. The Tribunal found most purchases predated the company's effective date of registration and the appellant did not prove goods remained unconsumed at registration; the invoices produced did not comply with Regulation 14(1) and the alternative evidence did not adequately link VAT to paid qualifying supplies. HMRC was therefore entitled to refuse to accept the alternative evidence under Regulation 29(2) and the appeal was dismissed.

DDK Projects Limited v The Commissioners for HMRC [2025] UKFTT 1251 (TC) 16 October 2025 DDK Projects Ltd missed a VAT payment of £629,251.95 due 7 March 2024 and paid 32 days late after receiving HMRC's notice, attracting penalties of £25,307.98. The First-tier Tribunal accepted DDK's evidence that a combination of the director's unexpected full‑time caregiving after a traumatic birth, the outsourced bookkeeper's sudden compassionate leave, and HMRC's delayed letter together amounted to a "reasonable excuse" until the company received HMRC's notice; DDK paid the same day and the appeal was allowed. Penalties were therefore set aside.

Oriental Bu Trading Limited v The Commissioners for HMRC [2025] UKFTT 1273 (TC) 16 October 2025 Oriental Bu Trading Ltd appealed HMRC decisions reducing input tax and issuing s.73 assessments; during the hearing HMRC withdrew the contested decision and assessments and credited the disallowed input tax. The First-tier Tribunal held that HMRC's withdrawal removed the appealable matter so it lacked jurisdiction to determine the substantive appeals and struck them out. The Tribunal nonetheless retained jurisdiction to hear consequential applications such as costs or other ancillary matters.

Sanjay Ahya v The Commissioners for HMRC [2025] UKFTT 1232 (TC) 16 October 2025 This case concerns Mr Sanjay Ahya’s application for permission to appeal out of time against HMRC discovery assessments and penalties for 2005/06–2022/23 totaling £75,055.12. The First-tier Tribunal applied the three-stage Martland approach, found delays of 26 and 23 days (measured by date of receipt of Mr Ahya’s letter), rejected his inconsistent and largely unsupported explanations for delay, and concluded the substantive case was not obviously strong. Balancing the factors, the Tribunal refused permission to appeal out of time. The decision records the right to seek permission to appeal to the Upper Tribunal.

Telamara Limited v The Commissioners for HMRC [2025] UKFTT 1123 (TC) 16 October 2025 Telamara Ltd supplied 8g nitrous oxide (N2O) "cream chargers" and argued they were "food of a kind used for human consumption" for VAT zero‑rating under Item 1 Group 1 Schedule 8 VATA. The tribunal found, on the evidence and expert material, that the N2O in those chargers is not food and that the supplies are correctly standard‑rated, dismissing the appeal. The tribunal upheld HMRC's assessments.

Tyler Security Limited v The Commissioners for HMRC [2025] UKFTT 1250 (TC) 16 October 2025 This Tribunal considered whether dog-handlers supplied by Tyler Security to end-clients for 2017–18 fell within the Agency legislation (ss 44–47 ITEPA) so that payments to handlers were taxable as earnings. The Tribunal found handlers personally provided services, that the manner of provision was subject to supervision, direction and control by the agency and/or clients, and upheld HMRC’s reg 80 determination (varied to £88,503.70). The appeal was dismissed.

Butlers Ship Stores Ltd v The Commissioners for HMRC [2025] UKFTT 1227 (TC) 10 October 2025 This appeal concerned a claim for drawback of excise duty following a 2014 assessment and HMRC's application to strike out and resist disclosure. The Tribunal held s16(3) Finance Act 1994 can apply to drawback decisions and that BSS had no reasonable prospect of proving it was an "eligible claimant" because it lacked evidence that the exports occurred in the course of its business, so the appeal was struck out. The Tribunal refused most other strike-out grounds and said limited disclosure from BSS's customers (not HMRC internal notes) would have been appropriate had the appeal proceeded.

Patrick Brown v The Commissioners for HMRC [2025] UKFTT 1226 (TC) 10 October 2025 This appeal challenged a closure notice assessing £43,899 as additional employment income arising from payments by offshore employer AML to an offshore trust. The First-tier Tribunal found those payments were remuneration redirected by arrangement or acquiescence and taxable when paid to the trust, rejected the fair-trial objection (no shown prejudice from delay), and struck out the appeal as having no realistic prospect of success under Rule 8(3)(c). The tribunal also held it lacked jurisdiction to review HMRC's choice to tax the employee rather than the employer.

SK Metals Limited & Anor v The Commissioners for HMRC [2025] UKFTT 1211 (TC) 10 October 2025 This First-tier Tribunal allowed appeals by SK Metals Ltd and its sole director Spencer Feldman against HMRC decisions denying input VAT, imposing a s69C VATA penalty, and issuing a s69D officer liability notice. The Tribunal found HMRC had not proved SK Metals knew or ought to have known its purchases from B Trade Ltd were connected with fraudulent VAT evasion (the Kittel test), and therefore set aside the input tax denials and the related penalty and officer‑liability notice. The Tribunal preferred contemporaneous documentary and corroborated oral evidence and found SK Metals' explanations and due diligence, while imperfect, did not make fraud the only reasonable explanation.

Lands Luo Limited v The Commissioners for HMRC [2025] UKFTT 1207 (TC) 9 October 2025 Lands Luo Ltd sought permission for a late appeal against HMRC's 13 October 2023 VAT decision disallowing input tax; the Tribunal found an 8 November 2023 email was only a request for an extension and that a purported 9 November 2023 handwritten letter was not shown, on the balance of probabilities, to have been posted in time. Applying the three-stage test (length of delay; reasons for delay; all the circumstances) and the stricter approach, the Tribunal recognised the delay as serious but granted permission to appeal out of time after balancing the circumstances, noting HMRC subsequently made substantive repayments.

Universal Cycles Limited & Ors v The Commissioners for HMRC [2025] UKFTT 1208 (TC) 9 October 2025 This decision concerns preliminary questions in consolidated appeals by Universal Cycles Ltd and others against HMRC C18 demand notes for alleged unpaid import duties on c.1,300 bicycle consignments (2007–2012). The Tribunal ruled that where HMRC rely on Article 221(4) (tolling/extended notification following acts giving rise to criminal proceedings) to permit late notification, HMRC bear the legal burden to prove entitlement to rely on that Article for each relevant declaration. The Tribunal also held it can determine that a different appellant was the declarant/debtor for particular importations, but such a finding does not relieve HMRC of the statutory account-entry and formal notification requirements needed to create enforceable liability.

Dialog Semiconductor Limited v The Commissioners for HMRC [2025] UKFTT 1188 (TC) 3 October 2025 Dialog challenged HMRC's closure notice treating a USD 137.3m termination fee paid under a 2015 Merger Agreement as a capital receipt under s 22(1)(c) TCGA 1992. The Tribunal held, on the preliminary issue, that the fee did not arise from forfeiture, surrender or refraining by Dialog and therefore did not fall within s 22(1)(c); the fee was compensatory and the break clause operated to terminate rather than constitute a surrender. The appeal was allowed on that preliminary point and the closure notice will be withdrawn if this decision is final.

John Crooks v The Commissioners for HMRC [2025] UKFTT 1148 (TC) 30 September 2025 The appellant sought an order requiring HMRC to disclose particulars and documents about alleged discounted 2015 EBT settlements offered to large companies, arguing comparators should have been offered to users of a Self‑Employed Remuneration Trust. The Tribunal refused the 8 July 2025 application as the requested third‑party settlement information was not sufficiently relevant or proportionate to the issues before it, the application was premature while HMRC had not filed a statement of case, and the Tribunal lacked jurisdiction to direct or review HMRC's settlement terms to third parties. The refusal preserved the parties' ability to pursue ADR and recorded the appellant's right to seek permission to appeal.

Wolf & Whistle Limited v The Commissioners for HMRC [2025] UKFTT 1187 (TC) 30 September 2025 Wolf & Whistle Limited sought permission to bring late appeals against an HMRC overclaim assessment and related penalties arising from an EOTHO compliance check. The First-tier Tribunal applied the Denton/Hysaj three-stage test and found the delays (mostly 6–18 months) were serious, that HMRC had sent correspondence to WWL's recorded address, and that WWL had not shown a good reason for the delay. Permission to appeal late was refused.

GW Martin & Co Limited & Anor v The Commissioners for HMRC [2025] UKFTT 1147 (TC) 25 September 2025 This appeal concerned whether cash payments to employees, structured as subscriptions for partly‑paid shares, were taxable as employment "earnings" and subject to NICs. The Tribunal found the scheme was designed to avoid PAYE/NICs, the uncalled 99% liability was a contingent, commercially irrelevant obligation that was not enforced, and the payments were in substance remuneration. Both appeals were dismissed and HMRC's Regulation 80 determinations and NICs decisions were upheld.

Kinross Estate Company v The Commissioners for HMRC [2025] UKFTT 1146 (TC) 25 September 2025 Kinross Estate Company applied for permission to bring a late appeal against a 2019 closure notice decision; the Tribunal found the proposed challenge really sought to deny that the company had included a house disposal on its return rather than to challenge any HMRC amendment required by the closure notice. The appeal was held to fall outside the Tribunal’s jurisdiction under Schedule 18 and to be plainly doomed, and permission to appeal late was refused.

WM Morrison Supermarket Limited v The Commissioners for HMRC [2025] UKFTT 1145 (TC) 22 September 2025 This appeal concerned HMRC’s post‑clearance demand for anti‑dumping duty on household aluminium foil imported from Thailand, focusing on whether the Thai processing was economically justified or principally intended to avoid anti‑dumping duties, and if the final annealing in Thailand amounted to the last substantial processing conferring origin. The Tribunal found contemporaneous company material showed the Thai factory was set up mainly to avoid the anti‑dumping rate and that the Thai annealing produced only microscopic/sub‑structural changes (temper H18→0) insufficient to constitute the required substantial processing. The appeal by WM Morrison was dismissed.

Ashley Matthews T/A Coast & Country v The Commissioners for HMRC [2025] UKFTT 1124 (TC) 19 September 2025 This appeal concerned an estate agency that failed to be registered under the Money Laundering Regulations 2017 and was penalised by HMRC for trading while unregistered between 15 October 2022 and 24 November 2023. The Tribunal found the appellant had contravened the Regulations, had not taken all reasonable steps or exercised due diligence (including failing to follow HMRC guidance to check the Gateway), and upheld HMRC’s penalty as properly calculated and proportionate; the appeal was dismissed.

Complete Solutions Europe Limited v The Commissioners for HMRC [2025] UKFTT 1116 (TC) 19 September 2025 Complete Solutions Europe Ltd appealed four HMRC income tax assessments arising from CJRS claims for six workers. The Tribunal held five spa engineers were not "fixed rate employees" and that, for variably paid employees, the averaging method includes remuneration relating to the period up to the day before furlough (even if paid later), so two duplicate assessments were reduced to nil and the remaining assessments must be recalculated to include pay earned up to 22 March 2020. The Tribunal also held it lacked jurisdiction to entertain complaints about HMRC conduct or legitimate-expectation public law claims.

Parvaiz Akhtar v The Commissioners for HMRC [2025] UKFTT 1122 (TC) 19 September 2025 This appeal concerned HMRC best‑judgement VAT assessments totalling £29,199.19 for periods 12/19–03/23 against Mr Akhtar, who operated an off‑licence and had incomplete till/journal records. The Tribunal found HMRC acted "to the best of their judgment" using available till z‑readings and representative periods and that Mr Akhtar failed to discharge the burden of proof to show the assessed quantum was incorrect. The assessments were therefore upheld in full.

Burton Skip Hire Limited v The Commissioners for HMRC [2025] UKFTT 1113 (TC) 17 September 2025 Burton appealed a landfill tax assessment and applied to debar HMRC from relying on several documents that HMRC had not included on its List of Documents but exhibited to witness statements. The Tribunal held HMRC had breached case management Directions by not obtaining a direction before relying on those documents, but admitted the disputed exhibits (MT3–MT7, JR1, JR5, JR6) because they were relevant, the matter was at an early procedural stage, and Burton would be given an opportunity to respond. Burton’s debarment application was dismissed and HMRC’s cross-application to admit the documents was allowed; the proceedings were stayed for 28 days for further case management proposals.

Isle of Wight NHS Trust v The Commissioners for HMRC [2025] UKFTT 1114 (TC) 16 September 2025 This appeal challenged HMRC's decision that locum supplies to Isle of Wight NHS Trust were not exempt under Item 5 (Group 7, Sch 9 VATA). The Tribunal held that Item 5, read in its ordinary meaning and statutory context, exempts the provision of a deputy who is a person registered in the register of medical practitioners and that two sample supplies (Dr BK and Dr SDR) were such deputies; the Trust's appeal on those transactions was allowed and VAT was found to have been incorrectly charged. Procedural evidence rulings excluded certain hearsay witness statements and non-public internal policy material.

Jade Lambert v The Commissioners for HMRC [2025] UKFTT 1115 (TC) 16 September 2025 This appeal challenged a personal liability notice (PLN) issued to Ms Lambert as sole director of FLUK; the Tribunal granted HMRC’s application to strike out the appeal under Rule 8(3)(c) and proceeded in her absence after finding she had been notified. Grounds 1–3 were struck out as an abuse of process because they sought to re‑litigate issues already finally determined in FLUK’s earlier tribunal decision; Grounds 4–5 were struck out as having no reasonable prospect of success on the material before the Tribunal. The appeal is struck out in its entirety, subject to Ms Lambert’s right to apply within 28 days to set aside the in‑absence decision and seek reinstatement and/or amendment of grounds.

Jumpman Gaming Ltd v The Commissioners for HMRC [2025] UKFTT 1117 (TC) 16 September 2025 This appeal concerned whether Jumpman Gaming’s “Mega Reel” free spin promotion gave rise to remote gaming duty (RGD) liabilities and whether HMRC’s 21 May 2024 letter rendered one assessment time-barred. The Tribunal held the MR Spin was a free game (not a waived payment) so s.159(4) did not apply, but Free Spins won from MR Spins were gaming payments for RGD and not excluded by s.159A; the 21 May letter reduced rather than withdrew/reissued Assessment 3, so the assessments stood subject to agreed reductions for RGD already accounted for. The appeal was dismissed.

Kevin Isted v The Information Commissioner [2025] UKFTT 1102 (TC) 15 September 2025 This appeal challenged the ICO’s Decision Notice that Tonbridge & Malling Borough Council had complied with a FOIA request for information about parking at Common Road/Blue Bell Hill and did not hold further responsive information. The Tribunal found on the balance of probabilities that the Council’s digital searches (emails, shared drives, network storage across relevant teams) were reasonable and sufficient, and that councillors’ material in their capacity as elected members was not information “held” by the Council for FOIA purposes. The Tribunal dismissed the appeal and upheld the ICO.

Dapetz Limited v The Commissioners for HMRC [2025] UKFTT 1096 (TC) 12 September 2025 Dapetz Limited appealed three income tax assessments issued by HMRC for overclaimed Coronavirus Job Retention Scheme payments; the First-tier Tribunal found HMRC's revised calculations were correct, reduced the assessed total to £177,401.27 under its TMA powers, and dismissed the appeal. The Tribunal held the company's original CJRS claims were incorrect because reference salaries must be determined from RTI data on or before the relevant CJRS day and the assessments were competent and timely. The Tribunal also ruled it lacked jurisdiction to entertain the appellant's wider non-statutory or equitable complaints about HMRC conduct.

Scott Brothers Limited v The Commissioners for HMRC [2025] UKFTT 1206 (TC) 12 September 2025 This case concerns Scott Brothers Limited's application to reinstate a landfill tax appeal it had orally withdrawn during a multi‑day hearing. The tribunal applied Rules 2 and 17 and refused reinstatement, principally because permitting the appellant's expert (LP) to reopen or alter important evidence would cause substantial and unfair prejudice to HMRC; the tribunal also doubted the reliability of the managing director's (Mr Borthwick's) explanations for withdrawal. The decision dismisses the reinstatement application and notes parties may seek permission to appeal under Rule 39.

City Blinds Scotland Limited v The Commissioners for HMRC [2025] UKFTT 1100 (TC) 11 September 2025 This appeal concerned HMRC assessments that City Blinds had overclaimed under the CJRS; after ADR HMRC recalculated entitlement and issued a post‑ADR assessment of £12,073.51 which the Tribunal confirmed. The key issues were the lawfulness of HMRC's calculation method (including converting annual/reference pay to a daily rate by dividing by 7), whether underclaims in other periods could be offset against overclaims, and whether public‑law arguments could be entertained. The Tribunal held HMRC's methodology and officer belief met the required tests, refused cross‑period offsetting, amended the assessment to the post‑ADR figure and dismissed the appeal.

FieldworkHub Ltd v The Commissioners for HMRC [2025] UKFTT 1097 (TC) 11 September 2025 FieldworkHub Ltd appealed an HMRC Regulation 80 Determination that it had failed to deduct PAYE from an employee (Ms S) for 2021/22 because previous employment pay/tax figures were not included in its payroll calculations. The Tribunal found the PAYE Regulations did not oblige the employer to include other-employment figures in its deductions working sheets absent a P45 or HMRC-supplied first-code figures, allowed the appeal and reduced the Determination to nil.

Ian Smicle-Thompson v The Commissioners for HMRC [2025] UKFTT 1063 (TC) 11 September 2025 This case concerns Mr Ian Smicle-Thompson's application for permission to bring an appeal out of time against HMRC discovery assessments for HICBC for 2015–16 to 2017–18. The First-tier Tribunal applied the three-stage Denton/Martland approach and found a delay of about 3 years 8 months, that the reasons advanced did not amount to a sufficient reasonable excuse nor were acted on promptly, and that the substantive case was weak with prejudice to HMRC. The Tribunal also found Mr Smicle‑Thompson had not raised the Wilkes point before 30 June 2021 and so s97 FA 2022 protections did not apply. Permission to bring the late appeal was refused.

Patricia Mbomi v The Commissioners for HMRC [2025] UKFTT 1099 (TC) 8 September 2025 This appeal concerned Schedule 55 penalties imposed on Ms Mbomi for late self‑assessment returns for 2016/17 and 2017/18. The tribunal found it more likely than not that statutory notices and reminders were received, that the appellant did not establish a reasonable excuse (including that reliance on an agent was not reasonable care), and that there were no special circumstances to reduce penalties. The appeal was dismissed and the penalties upheld.

Ketan Patel v The Commissioners for HMRC [2025] UKFTT 1098 (TC) 5 September 2025 This appeal concerned HMRC closure notices and discovery assessments for tax years 2009–2019 based on bank analyses and third‑party information showing significant deposits (notably from BTB). The Tribunal found Officer Jones’ discovery belief reasonable, held Mr Patel at least careless, accepted HMRC’s use of estimations and the presumption of continuity, and rejected Mr Patel’s attempts to characterise receipts as loans, reimbursements or employment income. The 2009 assessment was reduced to nil by agreement and the remaining revised assessments were upheld.

Majestic Global FZ-LLC v The Commissioners for HMRC [2025] UKFTT 1061 (TC) 4 September 2025 Majestic challenged HMRC decisions that imposed conditions on CMBC's warehouse, beer registration and AWRS approvals which prevented supplies to Majestic. The First-tier Tribunal held those decisions were made in relation to CMBC's approvals and not in relation to or imposed on Majestic, and therefore Majestic lacked standing under s 16(2A)(b) and (c) FA. The tribunal struck out Majestic's appeals for want of jurisdiction.

Remiglio di Lellio v The Commissioners for HMRC [2025] UKFTT 1071 (TC) 4 September 2025 This case concerns Mr Remiglio di Lellio's applications for permission to bring multiple appeals out of time against HMRC discovery assessments, closure notices, inaccuracy penalties and two personal liability notices (PLNs). The Tribunal found delays of six to seven years and refused permission to appeal late, concluding Mr Di Lellio's reliance on his accountant was not a sufficient "good reason" given HMRC's clear correspondence that no appeals had been lodged and that the substantive case was weak on the evidence. The Tribunal did not determine whether the PLNs remain payable after HMRC withdrew related company assessments.

MBP Europe Limited v The Commissioners for HMRC [2025] UKFTT 1069 (TC) 3 September 2025 This appeal concerned a Schedule 26 VAT late payment penalty assessed after HMRC asserted it had posted a Payments on Account (POA) letter and the taxpayer’s Direct Debit had been cancelled. The tribunal found that, although HMRC’s records showed the POA letter was posted, the appellant credibly established non‑receipt through reliable internal post procedures, discovered the missed Direct Debit on 18 November 2024 and paid the VAT the same day. The tribunal held those facts amounted to a reasonable excuse and allowed the appeal, discharging the penalty.

CFL Fuels Ltd v The Commissioners for HMRC [2025] UKFTT 1068 (TC) 2 September 2025 CFL Fuels appealed HMRC's refusal to restore 12,000 litres of fuel and a tanker seized in April 2022 after laboratory samples suggested laundered UK gas oil. The First-tier Tribunal found HMRC's restoration decision unreasonable because HMRC had not clearly identified the legal basis for forfeiture, had treated assumptions about laundering as established facts, and had not properly considered CFL's innocent contamination/duty-paid and hardship arguments. The Tribunal quashed the decision and ordered a further HMRC review clarifying the legal basis, permitting further analysis and evidence, and giving CFL an opportunity to respond. The restoration decision was directed to cease to have effect immediately pending that review.

Michelle Jacqueline Berrell & Anor v The Commissioners for HMRC [2025] UKFTT 1067 (TC) 2 September 2025 This appeal concerned whether Multiple Dwellings Relief (MDR) for SDLT applied to a December 2021 purchase comprising a three-bedroom main house with an attached single-storey annexe. The First-tier Tribunal applied the Fiander multi‑factorial test as at completion and found, treating the rear hallway as communal, that the main house and annexe were each suitable for use as single dwellings. The Tribunal allowed the Appellants' appeal and held the purchase fell within Schedule 6B, entitling them to MDR.

United Wholesale Grocers Limited v The Commissioners for HMRC [2025] UKFTT 1066 (TC) 2 September 2025 This appeal concerns HMRC assessments for unpaid excise duty and penalties against United Wholesale Grocers Ltd (UWG) for 2012–13 and UWG’s request that HMRC search for and disclose documents bearing on whether an earlier duty point occurred. The Tribunal granted a tailored disclosure order directing HMRC to search and disclose documents (beyond standard Rule 27 lists) that support UWG’s case or are adverse to HMRC, and to provide a CPR-style disclosure statement and specified documents by set deadlines. The order was limited in scope and time and replaced earlier case-management directions.

Gentiana Zafi v The Commissioners for HMRC [2025] UKFTT 1072 (TC) 28 August 2025 This appeal concerned HMRC discovery assessments for the High Income Child Benefit Charge and related failure-to-notify penalties. The First-tier Tribunal found the appellant had given oral notice to HMRC's Child Benefit Office on 18 February 2018 which satisfied TMA s.7 for 2017/18 (and, by presumption of continuity, for 2018/19) but not for 2016/17; assessments for 2016/17 and 2017/18 were time-barred and disallowed, while the 2018/19 assessment was upheld; penalties were disallowed as out of time or unnecessary. Permission to appeal is available under Rule 39.

Paul Collingwood v The Commissioners for HMRC [2025] UKFTT 1065 (TC) 28 August 2025 This appeal concerned whether sponsorship and ambassador payments were taxable on Paul Collingwood personally or on his wholly owned company, PDC Rights Ltd, and whether he had a legitimate expectation that HMRC would not amend earlier tax treatment. The Tribunal found the Assignment Agreement only transferred intellectual property rights and did not divest Collingwood of entitlement to payments under contracts that named and were signed by him, so the sums were his taxable income (dismissal under s 5 ITTOIA, alternatively s 687). The Tribunal also rejected the legitimate expectation/public law limb and drew adverse weight from the appellant’s failure to call relevant witnesses.

Sean McMahon v The Commissioners for HMRC [2025] UKFTT 1064 (TC) 28 August 2025 This appeal concerns the appellant's Rule 8 application to bar HMRC from defending discovery assessments for 2008/09 and 2009/10 on the ground delay has so prejudiced him that he cannot have a fair trial. The tribunal found HMRC have a realistic prospect of establishing valid, in-time discovery assessments and refused to bar HMRC; the appeal will proceed to a full hearing, with directions about pleading any fair-trial ground and timing for HMRC’s statement of case.

Uab Migoresta v The Commissioners for HMRC [2025] UKFTT 1062 (TC) 28 August 2025 This appeal concerned an excise duty assessment of £235,936 following seizure of 760,220 cigarettes found concealed in a Migoresta-owned vehicle at Dover on 2 August 2020. The Tribunal allowed a late appeal but held Migoresta was the person holding the goods at the excise point and so liable under the relevant excise regulations, and dismissed the appeal against the assessment. HMRC had withdrawn the penalty claim before the hearing.

VP Evans (as executrix of HB Evans, deceased) & Ors v The Commissioners for HMRC [2025] UKFTT 1112 (TC) 22 August 2025 This interlocutory Tribunal decision concerns appellants' consolidated disclosure application in eleven appeals against HMRC Closure Notices raising CGT issues from offshore trust planning and related preliminary issues. The Tribunal ordered HMRC to undertake a further reasonable search and to disclose specified documents in Categories 1–4 (with limits) by 30 October 2025, but refused disclosure of internal/state-to-state material (Category 5) as not sufficiently relevant and confidential. Directions other than disclosure were stayed pending completion of that disclosure; HMRC must explain any documents no longer held. Permission to apply for appeal is preserved.

Deos Group.Co.Uk Limited v The Commissioners For HMRC [2025] UKFTT 1018 (TC) 21 August 2025 Deos Group appealed HMRC assessments denying input VAT of £1,299,083.69 (from 18 purchases) and a related penalty, conceded the purchases were connected to a VAT loss caused by fraud but disputed that Deos knew or should have known of that connection. The First-tier Tribunal found Deos (and its managing director Mr Smith) neither actually knew nor objectively should have known the purchases were connected with fraud, allowing the appeals and dismissing the penalty. The Tribunal accepted Deos had taken steps (pausing purchases, checking VAT status, contacting HMRC) that rebutted an inference of knowledge.

Lexgreen Services Limited v The Commissioners For HMRC [2025] UKFTT 1019 (TC) 21 August 2025 This appeal considered whether s 201(1)(d) IHTA, which makes a settlor liable for certain trust charges where a transfer is made "during the life of the settlor", can apply where the settlor is a company and, if so, whether Lexgreen was liable for a ten‑year anniversary charge. The Tribunal held that "during the life of the settlor" can be read to mean "during the period of existence" when the settlor is a corporate body, and that Lexgreen was a live company at the relevant times. Accordingly Lexgreen was liable for the agreed ten‑year charge and the appeal was dismissed.

Moses Mukuna v The Commissioners for HMRC [2025] UKFTT 1020 (TC) 21 August 2025 This appeal concerned HMRC discovery assessments (2016/17–2018/19), closure notices (2019/20–2021/22) and a Schedule 24 penalty for deliberate inaccuracies arising from large expense claims by Mr Mukuna. The First-tier Tribunal found Officer Bennett made a valid discovery under s29(5) TMA, the closure notices were valid, and the appellant failed to prove he had been overcharged because contemporaneous documentary evidence was lacking or inconsistent. The tribunal also found the appellant’s conduct was deliberate, so the penalty was properly imposed and no special reduction was justified, and the appeals were dismissed.

Colchester Institute Corporation v The Commissioners for HMRC [2025] UKFTT 1017 (TC) 19 August 2025 This appeal concerned whether statutory/formula-based EFA/SFA funding paid to Colchester Institute Corporation (CIC) amounted to "consideration" for supplies of education, and related VAT assessments arising from CIC's property project and Lennartz adjustments. The First-tier Tribunal held itself bound by an earlier Upper Tribunal decision on the Consideration Point and allowed CIC's appeal on that point, but the appeal was only allowed in part because CIC had abandoned its input-tax challenges and the related assessments are no longer in issue.

William Andrew Tinkler v The Commissioners For HMRC [2025] UKFTT 1016 (TC) 19 August 2025 This appeal concerned whether HMRC could advance (and the Tribunal decide) statutory and valuation arguments not expressly named in closure notices amending Mr Tinkler’s returns for his combined horse-breeding-and-racing business. The Tribunal treated the scope of the closure notices as a preliminary issue, held that HMRC may run its Section 66 (restriction on loss relief) argument for all years except 2013–14 and may rely on the GAAP/stock valuation issue for all years (including 2013–14), and gave permission for the appellant to amend grounds and issued directions for further case management.

Ferrero UK Limited v The Commissioners for HMRC [2025] UKFTT 1202 (TC) 18 August 2025 Ferrero challenged HMRC's decision that its "Nutella biscuits" were standard-rated on the basis they were "biscuits... partly covered with chocolate or some product similar in taste and appearance" in Schedule 8 Group 1 Excepted Item 2 VATA. The First-tier Tribunal applied an ordinary‑language/contextual test focusing on the finished product's outer surface as perceived by an informed consumer and held that the biscuits were not partly covered because the chocolate‑like ring and filling sit beneath the baked outer surface and do not form part of that surface. HMRC's assessments were therefore not supported on that basis; permission to appeal was noted as available.

City of Portsmouth College v The Commissioners for HMRC [2025] UKFTT 1015 (TC) 15 August 2025 City of Portsmouth College appealed HMRC VAT assessments arguing that grants from the EFA/SFA/ESFA were not "consideration" for supplies of education or vocational training to students. The First-tier Tribunal, bound by an Upper Tribunal decision on the "Consideration Point", held for the College on that issue and allowed the appeals in part; one assessment for 04/16 had been withdrawn by HMRC and that part of the appeal was struck out.

Brian David Webb v The Commissioners for HMRC [2025] UKFTT 987 (TC) 14 August 2025 Mr Webb, a long‑time VAT-registered builder who ceased paid building work in 1995 and dealt in multiple properties, claimed input tax and a repayment for periods up to 02/21. HMRC denied the 02/21 repayment, assessed VAT for 08/18–11/20, imposed penalties and deregistered him from 28 Feb 2021. The First‑tier Tribunal found he was not carrying on an economic activity for VAT purposes, the property supplies were exempt under Schedule 9 Group 1 item 1 VATA, and therefore upheld deregistration, denied the repayment, confirmed the assessments and sustained penalties (with a 91% quality‑of‑disclosure reduction applied).

Craig William Burley v The Commissioners for HMRC [2025] UKFTT 989 (TC) 14 August 2025 This appeal concerned whether Mr Craig William Burley validly assigned his rights to income from two film partnerships to an LLP and, in any event, whether he remained the person "receiving or entitled to" the partnership profits for income tax purposes. The First-tier Tribunal found that, on a realistic appraisal of commercial substance (not merely the LLP accounts or the Minute), Mr Burley remained entitled to the partnership profits for the periods in issue and dismissed his appeal, upholding HMRC’s closure notices. The Tribunal also doubted the Minute effected an equitable assignment and held that, if it did, it could not operate before it was executed.

Parkside Nail Supplies Ltd v The Commissioners for HMRC [2025] UKFTT 988 (TC) 14 August 2025 Parkside appealed HMRC assessments denying CJRS claims for employee Hai Thanh Tran on the basis that PAYE earnings had not been reported in an RTI submission by the relevant date (19 March 2020). The First-tier Tribunal struck out the appeal under Rule 8(3)(c) as having no reasonable prospect of success, holding the absence of RTI reporting by that date was determinative of ineligibility and could not be displaced by arguments about technical failure, fairness or the scheme’s “spirit.”

Smart H&S Ltd v The Commissioners for HMRC [2025] UKFTT 1070 (TC) 14 August 2025 Smart H&S Ltd appealed an HMRC assessment alleging overclaimed CJRS grants for its two director‑employees. The Tribunal found the correct reference salary for CJRS was the pay reported to HMRC by the relevant reference date (RTI/19 March 2020, circa £719), not later increased salaries, and dismissed Smart's appeal. The decision records a 56‑day right to seek permission to appeal.

Inside Track 3 LLP & Anor v The Commissioners for HMRC [2025] UKFTT 986 (TC) 12 August 2025 This appeal concerned whether a prior First-tier Tribunal (FTT) decision had already resolved that the LLPs' acquired Rights were "intangible fixed assets" for the purposes of Part 8 CTA 2009. The Tribunal held the earlier FTT decision was unambiguous and had explicitly determined the Rights were fixed intangible assets, so the Scope of Decision Issue was decided in the LLPs' favour. The Tribunal declined to admit a late authority from HMRC and said it was not appropriate to look beyond the clear wording of the earlier decision to determine what was decided.

Cornwall College v The Commissioners for HMRC [2025] UKFTT 969 (TC) 11 August 2025 Cornwall College, a VAT-registered further education corporation, appealed HMRC output VAT assessments arising from adjustments for 2014/15 and 2015/16. The central issue was whether EFA/SFA grants paid under non‑negotiable national funding arrangements and allocation with claw‑back amounted to "consideration" for supplies of education or vocational training. The First-tier Tribunal held it was bound by the Upper Tribunal decision in Colchester Institute v HMRC and therefore found the grants were not consideration; the appeal was allowed and the assessed output tax was not due. Parties may apply for permission to appeal within 56 days.

Derby College Group v The Commissioners for HMRC [2025] UKFTT 968 (TC) 11 August 2025 Derby College Group appealed HMRC VAT assessments arguing that statutory, formula-driven grants from the EFA/SFA/ESFA were not "consideration" for supplies of education or vocational training provided free to students. The First-tier Tribunal, bound by the Upper Tribunal's decision in Colchester Institute v HMRC on the agreed "Consideration Point", held that those grants did not constitute consideration and allowed the College's appeal. The parties may seek permission to appeal further.

Trevor John Masters v The Commissioners for HMRC [2025] UKFTT 967 (TC) 11 August 2025 Mr Masters appealed HMRC's refusal to grant treaty relief on large withdrawals from his UK SIPP after moving to Portugal as an NHR. The Tribunal held those withdrawals were "paid in consideration of past employment" within Article 17 of the UK‑Portugal Double Taxation Convention, so taxation rights were allocated to Portugal and HMRC's closure notices were disallowed. The Tribunal also (obiter) considered Article 20 and said "subject to tax" requires actual/effective taxation in the residence state.

Darren Locke v The Commissioners for HMRC [2025] UKFTT 956 (TC) 7 August 2025 This appeal concerned penalties imposed by HMRC under Schedule 41 FA 2008 for Mr Locke’s failure to notify chargeability to income tax for 2020/21 and 2021/22 in respect of rental income. The Tribunal found Mr Locke had a statutory obligation to notify, that his failures were deliberate but not concealed, and that HMRC’s penalty calculations and the reductions applied were appropriate. The appeal was dismissed.

DP Langan Limited v The Commissioners for HMRC [2025] UKFTT 958 (TC) 7 August 2025 DP Langan Ltd appealed HMRC assessments that disallowed parts of its Coronavirus Job Retention Scheme (CJRS) claims for two fixed‑rate employees whose pay was increased after 19 March 2020. The Tribunal held the employees' reference salaries were the amounts payable in the latest pay period ending on or before 19 March 2020, paragraph 7.12 did not allow using later pay rises to increase reference pay, and the appeal was dismissed with the assessments upheld as amended (including small additional employer NICs and claim percentage corrections).

Global Consultax Ltd v The Commissioners for HMRC [2025] UKFTT 957 (TC) 7 August 2025 This appeal concerned recovery by HMRC of Coronavirus Job Retention Scheme (CJRS) Support Payments claimed by Global Consultax Ltd for eight employees where no Real Time Information (RTI) returns had been submitted in the qualifying period. The First-tier Tribunal found no qualifying RTI submissions for those employees, so the Appellant was not entitled to the Support Payments; HMRC's paragraph 9 assessments were valid and in time, and were amended to a total of £51,875. The appeal against penalty assessments was allowed because HMRC abandoned the penalties.

Jeremy Town v The Commissioners for HMRC [2025] UKFTT 1210 (TC) 6 August 2025 Mr Town bought a property comprising Springwood House, Springwood Cottage and a Summerhouse and claimed Multiple Dwellings Relief (SDLT). HMRC treated the purchase as two dwellings, not three, and issued a closure notice requiring repayment; the Tribunal held the Summerhouse was not "used or suitable for use as a single dwelling" on the effective date and dismissed the appeal. The Tribunal emphasised the Summerhouse’s small size, lack of shower/bath and limited storage meant it lacked the self‑sufficiency and settled permanence required. HMRC’s position that there were two dwellings was upheld.

Motorplus Limited v The Commissioners for HMRC [2025] UKFTT 931 (TC) 4 August 2025 Motorplus appealed HMRC's denial of input tax recovery for supplies from two suppliers; HMRC had refused the ECN on the basis that "no VAT had been charged" and no VAT invoices were issued. The FTT held those denial letters did not expressly decide whether the supplies were taxable or exempt, but because HMRC's self-standing finding that no VAT had been charged was material to the correctness of the decision (payments were VAT‑inclusive), the Tribunal had jurisdiction under s.83(c) VATA to determine chargeability. HMRC's strike-out application under Rule 8(3)(c) was dismissed and further case management directions were ordered.

Parwinder Gill v The Commissioners for HMRC [2025] UKFTT 930 (TC) 4 August 2025 This case concerns Mr Parwinder Gill's appeal against a HMRC Personal Liability Notice of £1,825,818.08 which had been struck out for non‑compliance with tribunal directions after his retained representative, T M Sterling Ltd (TMS), failed to respond. The tribunal allowed a late reinstatement application, finding it was in the interests of justice to extend time because TMS remained on the record, had not passed on key directions/Unless Order, gave no explanation for its failures, and Mr Gill's serious medical condition meant it was reasonable for him not to monitor his representative. The PLN appeal was reinstated and will proceed under further directions.

Ian Milhill v The Commissioners for HMRC [2025] UKFTT 919 (TC) 31 July 2025 This case concerns whether HMRC's closure notices, a discovery assessment and multiple penalties for tax years 2014–19 were duly notified to Mr Milhill and whether the Tribunal should grant permission for late appeals. The Tribunal found the decisions were notified (either directly to Mr Milhill or via his agent) and refused permission to admit late appeals because the delays were serious, no good reason was shown, and reliance on agents did not excuse the delay. The HMRC decisions therefore stand and enforcement may resume.

ICL Europe Cooperatief UA v The Commissioners for HMRC [2025] UKFTT 917 (TC) 31 July 2025 This case concerns HMRC's application to strike out Ground 1 of ICL's appeal, which challenges HMRC's refusal to issue or authenticate a C79 (or equivalent) for import VAT recovery relating to ICL's April 2017 import. The First‑tier Tribunal held it has jurisdiction under s.83(1)(c) VATA to hear Ground 1 to the extent it challenges HMRC's conduct in issuing/authenticating the document required by reg 29(2)(c) as affecting input tax recovery. HMRC's strike‑out application was refused and the Tribunal did not decide the substantive merits.

John Jones Civil Engineering and Groundworks Ltd v The Commissioners for HMRC [2025] UKFTT 918 (TC) 31 July 2025 This appeal concerned a s.50A Landfill Tax assessment of £547,042.50 (plus interest) relating to 410 loads of material deposited at Bage Farm in 2014, and whether the deposits were taxable “qualifying material”, whether HMRC properly exercised its discretion in issuing the assessment, and whether the taxpayer had a reasonable excuse (including invasion by Australian swamp stonecrop) for not removing the material. The Tribunal found the deposits contained non‑qualifying waste (metal, plastic, rubble), preferred photographic and consultant evidence to parts of the appellant’s account, found the landowner had requested the infill, concluded HMRC had exercised its discretion at senior review levels and had not acted unreasonably, and dismissed the appeal while allowing credit for the £15,822 criminal‑fine element. The Tribunal refused very late amendments to the grounds, rejected claims of conspicuous unfairness, and declined to reduce or cancel interest.

Neil Lyon v The Commissioners for HMRC [2025] UKFTT 920 (TC) 31 July 2025 This case concerns whether a one‑page letter said to have been sent in June 2023 constituted a valid appeal against a Personal Liability Notice (PLN) and whether the Tribunal should permit a late appeal. The Tribunal found the June Letter was not a valid appeal to HMRC (it did not identify statutory grounds), the appellant gave no credible evidence of having validly appealed earlier, and no reasonable excuse was shown for an eight‑to‑eleven month delay. Applying the three‑stage test for out‑of‑time appeals, the Tribunal refused permission to admit the late appeal.

Clear Pay Payroll Limited v The Commissioners for HMRC [2025] UKFTT 916 (TC) 30 July 2025 Clear Pay Payroll Ltd appealed HMRC’s VAT assessment and applied for the Tribunal to entertain the appeal without payment or deposit under VATA s84(3B). The Tribunal found it had jurisdiction to hear the hardship application, assessed hardship by reference to Clear Pay’s available resources at the hearing date, and concluded Clear Pay would suffer hardship. The Tribunal granted the application so the appeal will be entertained without payment or deposit; parties have 56 days to seek permission to appeal.

PO (by his Controller, CD) v The Commissioners For HMRC [2025] UKFTT 1121 (TC) 25 July 2025 This appeal concerned Landfill Tax assessments for waste deposited on PO’s Northern Ireland farm in or before 2014 and whether PO “made” or “knowingly caused or permitted” the disposals. The Tribunal held that the FA 2018 deeming provision treats pre‑2018 disposals as made on 1 April 2018 for some purposes but liability is assessed by the circumstances of the actual disposals (provided the waste remained on the land on the deemed date). On the balance of probabilities the Tribunal found PO lacked capacity in 2013–2014 and rebutted the presumption of liability, so the appeal was allowed and the assessments set aside as to him; anonymity was granted.

Sovereign Corporate Ltd v The Commissioners for HMRC [2025] UKFTT 892 (TC) 24 July 2025 This appeal by Sovereign Corporate Ltd against HMRC was dismissed by the Tribunal, which found that a valid notice of enquiry had been given to the nominated partner on 11 May 2012 (via a Company Secretary letter) and that HMRC's Closure Notice disallowing a partnership loss was therefore effective. The Tribunal proceeded in the appellant's absence after concluding reasonable notice had been given and substituted the correct partnership name rather than striking the appeal out. The Tribunal is minded to make a costs order against Sovereign Corporate Ltd and preserved procedural rights to set-aside and appeal.

United Carpets (Franchisor) Limited v The Commissioners for HMRC [2025] UKFTT 895 (TC) 24 July 2025 This case concerned whether United Carpets (Franchisor) Ltd or independent self‑employed fitters supplied carpet‑fitting services for VAT, and whether HMRC’s 6 July 2021 letter created a legitimate expectation preventing retrospective s.73 assessments. The Tribunal found the documentation and commercial reality showed separate contracts and that the independent fitters (not United Carpets) supplied the fitting services, so the assessments were set aside on the Supply Issue. The Tribunal rejected the legitimate‑expectation defence, finding the HMRC letter was not a clear, unambiguous representation preventing retrospective action.

Airline Placement Limited v The Commissioners for HMRC [2025] UKFTT 894 (TC) 23 July 2025 Airline Placement Limited (APL) sponsored cadet pilot training, collected cadet "security bonds" equal to training cost, and HMRC assessed those bonds as consideration for VAT-taxable training. The Tribunal held the bonds were, in economic and commercial reality, consideration for taxable training but found HMRC had agreed under s 85 VATA by correspondence to treat 27.4% of cadet payments as for training supplied outside the UK, so the appeal was allowed only to that limited extent and otherwise dismissed.

Canmi Limited v The Commissioners for HMRC [2025] UKFTT 890 (TC) 22 July 2025 Canmi Ltd appealed a joint-and-several excise liability notice issued alongside an assessment to Miss Miriam Bumah for underpaid excise on beer imports. The Tribunal found Canmi, acting as Bumah’s direct customs representative and having completed the C88 declarations, was “involved in the importation” and therefore jointly and severally liable under Regulation 12(2) of the 2010 Regulations; knowledge of the irregularity was not required. The appeal was dismissed and Canmi was held liable for £13,972.

OM Cash and Carry Limited v The Commissioners for HMRC [2025] UKFTT 891 (TC) 22 July 2025 This case concerns HMRC's application to strike out OM Cash and Carry Ltd's appeal against a £13,596,151.25 demand for excise duty and import VAT on imported gutka. The Appellant did not attend the hearing; the Tribunal allowed HMRC to amend its strike-out grounds, proceeded in the Appellant's absence, and struck the appeal out for having no reasonable prospect of success. The Tribunal held that gutka is chewing tobacco and excise duty applies to the weight of the whole product (net of packaging); the import VAT element was also not challenged successfully.

Jeremy Priestley v The Commissioners for HMRC [2025] UKFTT 876 (TC) 18 July 2025 This case concerned three interlocutory applications in appeals against HMRC final closure notices for 2007/08–2009/10: HMRC's request for further and better particulars (f and bp), the appellant's disclosure request, and HMRC's strike-out application. The tribunal held it has jurisdiction to hear appeals against the amendments and tax calculations stated in the final closure notices (but not against rolling self-assessment statements as such), granted HMRC's f and bp application requiring amended detailed grounds within 60 days, and dismissed the appellant's disclosure and HMRC's strike-out applications.

Red Rose Payroll Ltd v The Commissioners for HMRC [2025] UKFTT 878 (TC) 18 July 2025 Red Rose Payroll Ltd appealed HMRC decisions to de-register it for VAT, deny input tax under the Kittel principle, issue a large VAT assessment and impose a penalty. The Tribunal limited the dispute to whether RRP knew or ought to have known its purchases were connected to fraudulent VAT evasion and whether the chains formed an orchestrated scheme. The Tribunal found HMRC failed, on the balance of probabilities, to prove RRP knew or ought to have known of the fraud connection and that inadequate due diligence alone did not establish knowledge or participation in an orchestrated scheme. The appeal was allowed and the Tribunal did not reach the assessment or penalty decisions.

Adrian Atkins v The Commissioners for HMRC [2025] UKFTT 875 (TC) 17 July 2025 This case concerned an application for permission to bring an appeal more than two years late against HMRC’s refusal of a £110,455 VAT repayment. The Tribunal found the 3 years and 29 days delay to be serious, that the appellant’s explanations (including pandemic disruption and alleged late review) were insufficient, and that the balance of prejudice and the importance of time limits meant permission to appeal out of time was refused. The appellant was informed of the right to seek permission to appeal to the Upper Tribunal.

Arif Abidi v The Commissioners for HMRC [2025] UKFTT 863 (TC) 17 July 2025 This appeal concerned HMRC closure notices and penalty assessments relating to payments the appellant (sole director/shareholder of three companies) received and had not treated as taxable income or dividends. HMRC relied on bank records obtained by identification notice; the appellant repeatedly failed to comply with requests and Tribunal directions and produced late, unexplained documents. The Tribunal refused to admit the late evidence, found the appellant had not advanced a supported positive case, and struck out the appeal as having no reasonable prospect of success.

Citycom Systems Ltd v The Commissioners for HMRC [2025] UKFTT 862 (TC) 17 July 2025 Citycom Systems Ltd appealed HMRC assessments totalling £37,884.88 seeking to recover alleged overclaimed Coronavirus Job Retention Scheme (CJRS) payments for two director-employees. The Tribunal found Citycom's calculation method did not comply with the Coronavirus Direction, accepted HMRC’s RTI-based reference pay calculations (£690 for Amjad Khan; £330 and £600 for Rehman Khan for relevant periods), and dismissed the appeal, upholding the assessments as competent and in time.

Mark Campbell v The Commissioners for HMRC [2025] UKFTT 867 (TC) 17 July 2025 Mr Campbell sold four homes between 2012 and 2016 and claimed principal private residence (PPR) relief on gains while he lived at his parents' home as his father's carer under a written employment contract from 5 April 2010. The remitted First-tier Tribunal found the parents' home was job-related accommodation provided by reason of employment and that residence there was necessary to perform the caring duties, and it accepted Mr Campbell's intentions to occupy the disposed properties as main residences for relevant periods. As a result the tribunal quashed the closure notice, discovery assessments and Schedule 41 penalties because no CGT was payable; it also stated that, had penalties been live, the disclosure discount should have been increased to 75% and failures treated as not deliberate.

Michael Neilson v The Commissioners for HMRC [2025] UKFTT 868 (TC) 17 July 2025 Mr Neilson appealed HMRC assessments seeking to remove a £1,000,000 entry in box 15 of his 2007/08 return as a non‑taxable gift. The Tribunal found the corrective action form did not amend box 15, the closure notice did not produce an appealable decision about that entry, and on the balance of probabilities the £1,000,000 was taxable income connected to his business; the appeal was dismissed.

Millennium Cash & Carry Ltd v The Commissioners for HMRC [2025] UKFTT 865 (TC) 17 July 2025 Millennium Cash & Carry appealed HMRC decisions denying soft drinks industry levy (SDIL) export credits and issuing Schedule 8 assessments. The Tribunal held HMRC could properly decide the Appellant was not entitled to claimed credits, has an implied verification power under the SDIL statutory scheme, and may assess under paragraph 4 Schedule 8 FA 2017 to recover unpaid ascertained SDIL; but HMRC could not withdraw credits for periods in which no SDIL was declared. The appeal was allowed in part and the overall payable amount was reduced to £76,995.12.

Shonna Elizabeth Grace Hickling v The Commissioners for HMRC [2025] UKFTT 866 (TC) 17 July 2025 This appeal challenged a £2,282 joint Excise and Customs Civil Evasion Penalty imposed after Border Force found excess tobacco in the appellant's luggage on arrival at Southampton. The Tribunal accepted the Border Force officer's contemporaneous notes, applied the Ivey test, found the appellant dishonest, upheld the 20% mitigation (10% for disclosure, 10% for cooperation) and dismissed the appeal.

The Commissioners for HMRC v Industria Umbrella Ltd (In Liquidation) [2025] UKFTT 864 (TC) 17 July 2025 This case concerns HMRC's unopposed DOTAS promoter penalty application against Industria Umbrella Ltd for failing to notify contractor loan arrangements first evidenced in November 2017. The Tribunal found the arrangements met multiple Prescribed Description Regulations (regs 8, 10, 18 and 19), that Industria was the promoter, had not notified within the five‑day period and had no reasonable excuse, and imposed a deterrent penalty increased to £1,000,000.

York SD Limited & Ors v The Commissioners for HMRC [2025] UKFTT 877 (TC) 16 July 2025 This appeal concerned whether six companies satisfied EIS requirements (purpose of issue s174, use of money s175, minimum period s176 and trading requirement s181) after HMRC withdrew EIS eligibility. The Tribunal found the appellants met the use-of-money requirement but failed the purpose-of-issue, minimum-period and trading requirements, rejected a deemed‑group trade argument, and dismissed the appeals upholding HMRC’s withdrawal.

Firstheaven Limited & Ors v The Commissioners for HMRC [2025] UKFTT 861 (TC) 11 July 2025 This case concerned an application for permission to appeal late against a Refusal Decision Notice (RDN) about CIS relief; the appeal was lodged 124 days after the 30‑day deadline. The appellant relied on non‑receipt of the RDN and subsequent administrative prioritisation as reasons for delay. The Tribunal found the delay significant, the explanations insufficiently evidenced, and refused permission to appeal late.

Sayrun Lamuth v The Commissioners for HMRC [2025] UKFTT 856 (TC) 11 July 2025 This appeal concerned Schedule 56 late payment penalties for 2020/21–2022/23 imposed on Ms Lamuth, who mistakenly believed her rental income need not be declared and who had sought HMRC's advice in 2017 but received no reply. The Tribunal found the penalties were correctly assessed and notified but that Ms Lamuth had a reasonable excuse — a genuine mistake about liability coupled with attempts to obtain HMRC guidance and HMRC’s failure to reply — and accordingly quashed the penalties. The Tribunal also held that, alternatively, HMRC’s failure to respond in 2017 would have been a special circumstance justifying reduction to zero.

Aaron Armah v The Commissioners for HMRC [2025] UKFTT 823 (TC) 10 July 2025 HMRC issued Closure Notices amending Mr Armah’s 2015/16–2017/18 returns to remove claimed Gift Aid of £31,717.31; the Tribunal found he had not shown qualifying donations and accepted HMRC’s evidence that the returns (filed by an agent) could be treated as showing zero Gift Aid. The Tribunal dismissed the appeal and upheld the Closure Notices, finding no convincing inconsistency in HMRC’s communications and no omission of other allowances from the amended returns.

Diane Stoney v The Commissioners for HMRC [2025] UKFTT 850 (TC) 10 July 2025 This appeal concerned an application for permission to bring a late appeal against HMRC assessments and closure notices totalling £9,911.80 relating to alleged invalid EIS claims. The Tribunal applied the three-stage Martland test, found the appellant had reading/writing difficulties, was a victim of fraud and reasonably relied on an adviser, and concluded the short delay (about four months) was excused. On balance the prejudice of refusing permission outweighed prejudice to HMRC, so permission for the late appeal was granted.

Michael Kelly v The Commissioners for HMRC [2025] UKFTT 852 (TC) 10 July 2025 This appeal concerned whether HMRC's consequential amendment notices under s.28B(4) to a partner (following partnership closure notices) were appealable to the First-tier Tribunal. The Tribunal found the consequential amendment notice was not an appealable decision under the Tax Management Act 1970 appeal heads, did not amount to an assessment by an HMRC officer under s.30A, and Mr Kelly had not established a concluded s.32 claim-and-refusal before lodging his appeal. The Tribunal struck out the appeal for lack of jurisdiction.

Per Wimmer & Anor v The Commissioners for HMRC [2025] UKFTT 853 (TC) 10 July 2025

Boris Frederiksen as Trustee in Bankruptcy of Alpha Insurance A/S & Anor v The Commissioners for HMRC [2025] UKFTT 854 (TC) 9 July 2025

UK Computer Supplies Limited v The Commissioners for HMRC [2025] UKFTT 851 (TC) 7 July 2025

Abbey Healthcare (East Kilbride) Limited & Ors v The Commissioners for HMRC [2025] UKFTT 822 (TC) 4 July 2025

Ruby Flooring Limited v The Commissioners for HMRC [2025] UKFTT 821 (TC) 4 July 2025

Gary Stenhouse v The Commissioners for HMRC [2025] UKFTT 820 (TC) 3 July 2025

Daniel Fireman v The Commissioners for HMRC [2025] UKFTT 893 (TC) 2 July 2025

Harry Construction Limited v The Commissioners for HMRC [2025] UKFTT 799 (TC) 30 June 2025

Opus Labour Services Limited (in liquidation) & Anor v The Commissioners for HMRC [2025] UKFTT 800 (TC) 30 June 2025

Mark Wallace v The Commissioners for HMRC [2025] UKFTT 790 (TC) 25 June 2025

Currys Retail Limited v The Commissioners for HMRC [2025] UKFTT 762 (TC) 23 June 2025

Aminur Rahman v The Director Of Border Revenue [2025] UKFTT 761 (TC) 20 June 2025

Annette Tonkin v The Commissioners for HMRC [2025] UKFTT 750 (TC) 19 June 2025

Steven James Harvey Smith & Anor v The Commissioners for HMRC [2025] UKFTT 752 (TC) 19 June 2025

3KH Limited & Ors v The Commissioners for HMRC [2025] UKFTT 748 (TC) 18 June 2025

FTU Pod Trans v The Commissioners for HMRC [2025] UKFTT 753 (TC) 17 June 2025

Conservatory Insulations Northwest Limited v The Commissioners for HMRC [2025] UKFTT 705 (TC) 12 June 2025

Dennis Lucas v The Commissioners for HMRC [2025] UKFTT 702 (TC) 12 June 2025

Rajab Ali Zafari v The Commissioners for HMRC [2025] UKFTT 749 (TC) 12 June 2025

Simon Smart v The Commissioners for HMRC [2025] UKFTT 701 (TC) 12 June 2025

T Hilling & Co Ltd t/a Chobham Adventure Farm v The Commissioners for HMRC [2025] UKFTT 704 (TC) 12 June 2025

Eastern Power Networks PLC & Ors v The Commissioners for HMRC [2025] UKFTT 703 (TC) 10 June 2025

BGC Services Holdings LLP v The Commissioners for HMRC [2025] UKFTT 700 (TC) 9 June 2025

Zed-UK Limited & Anor v The Commissioners for HMRC [2025] UKFTT 801 (TC) 9 June 2025

Andrew Moffat v The Commissioners for HMRC [2025] UKFTT 663 (TC) 5 June 2025

BK Dhaliwal v The Commissioners for HMRC [2025] UKFTT 659 (TC) 5 June 2025

Clatterbridge Pharmacy Limited v The Commissioners for HMRC [2025] UKFTT 661 (TC) 5 June 2025

Performance Leads Limited v The Commissioners for HMRC [2025] UKFTT 660 (TC) 5 June 2025

Roger Joye v The Commissioners for HMRC [2025] UKFTT 664 (TC) 5 June 2025

David Benson & Ors v The Commissioners for HMRC [2025] UKFTT 1442 (TC) 4 June 2025

JD Wetherspoon PLC v The Commissioners for HMRC [2025] UKFTT 658 (TC) 3 June 2025

Advanced Hair Technology Limited v The Commissioners for HMRC [2025] UKFTT 599 (TC) 29 May 2025

Alison Moss v The Commissioners for HMRC [2025] UKFTT 595 (TC) 29 May 2025

Hamid Mojarad & Anor v The Commissioners for HMRC [2025] UKFTT 598 (TC) 29 May 2025

Michael Whines v The Commissioners for HMRC [2025] UKFTT 597 (TC) 29 May 2025

Rushby Dance and Fitness Centre & Ors v The Commissioners for HMRC [2025] UKFTT 594 (TC) 29 May 2025

Conchri Investments Limited v The Commissioners for HMRC [2025] UKFTT 600 (TC) 28 May 2025

Fisher Hurst Limited v The Commissioners for HMRC [2025] UKFTT 562 (TC) 22 May 2025

Ingliston Driving Experiences Ltd v The Commissioners for HMRC [2025] UKFTT 564 (TC) 22 May 2025

Kearney Transport Ltd v The Commissioners for HMRC [2025] UKFTT 593 (TC) 22 May 2025

Nissi N Nissi Limited & Anor v The Commissioners for HMRC [2025] UKFTT 567 (TC) 22 May 2025

Simon Lloyd v The Commissioners for HMRC [2025] UKFTT 563 (TC) 22 May 2025

Tamzin Eyre & Ors v The Commissioners for HMRC [2025] UKFTT 566 (TC) 22 May 2025

Asim Hussain v The Commissioners for HMRC [2025] UKFTT 546 (TC) 19 May 2025

CIS-Pay Limited v The Commissioners for HMRC [2025] UKFTT 751 (TC) 19 May 2025

B J Shere Khan Star City Limited & Anor v The Commissioners for HMRC [2025] UKFTT 543 (TC) 16 May 2025

ESC Studios Ltd v The Commissioners for HMRC [2025] UKFTT 747 (TC) 16 May 2025

Global Trailer Rentals Limited v The Commissioners for HMRC [2025] UKFTT 565 (TC) 16 May 2025

Ryan Houghton v The Commissioners for HMRC [2025] UKFTT 545 (TC) 16 May 2025

Ved Parkash v The Commissioners for HMRC [2025] UKFTT 544 (TC) 16 May 2025

Anne Concepta Moran v The Commissioners for HMRC [2025] UKFTT 540 (TC) 14 May 2025

Paul Hunt & Ors v The Commissioners for HMRC [2025] UKFTT 538 (TC) 12 May 2025

Blindspot Global Limited v The Commissioners for HMRC [2025] UKFTT 568 (TC) 9 May 2025

Flooring Limited v The Commissioners for HMRC [2025] UKFTT 526 (TC) 9 May 2025

Nicholas Powell v The Commissioners for HMRC [2025] UKFTT 528 (TC) 9 May 2025

Preferred Tubes Limited v The Commissioners for HMRC [2025] UKFTT 524 (TC) 9 May 2025

Sharma Zahra Zaidi v The Commissioners For His Majesty’s Revenue And Customs [2025] UKFTT 527 (TC) 9 May 2025

Solent Pathway Campus Limited v The Commissioners for HMRC [2025] UKFTT 596 (TC) 9 May 2025

Dual Homes and Land Limited v The Commissioners for HMRC [2025] UKFTT 523 (TC) 8 May 2025

Shamsul Arefin v The Commissioners for HMRC [2025] UKFTT 522 (TC) 8 May 2025

Commissioners for HMRC v ZS Tech Solutions UK Limited [2025] UKFTT 525 (TC) 6 May 2025

Charlotte Macdonald v The Commissioners for HMRC [2025] UKFTT 495 (TC) 1 May 2025

Denise Howarth v The Commissioners for HMRC [2025] UKFTT 499 (TC) 1 May 2025

Get a Drip Limited v The Commissioners for HMRC [2025] UKFTT 500 (TC) 1 May 2025

Lance Milligan v The Commissioners for HMRC [2025] UKFTT 498 (TC) 1 May 2025

MiniCloud LTD v The Commissioners for HMRC [2025] UKFTT 501 (TC) 1 May 2025

NHS Ayrshire & Arran Health Board v The Commissioners for HMRC [2025] UKFTT 502 (TC) 1 May 2025

Realbuzz Group LTD v The Commissioners for HMRC [2025] UKFTT 493 (TC) 1 May 2025

Turkish Food Supplies Limited v The Commissioners for HMRC [2025] UKFTT 496 (TC) 1 May 2025

The Commissioners for HMRC v Industria Umbrella LTD [2025] UKFTT 494 (TC) 30 April 2025

Accuro Trust (Switzerland) SA v The Commissioners for HMRC [2025] UKFTT 464 (TC) 28 April 2025

Prestige Transport Solutions Limited v The Commissioners for HMRC [2025] UKFTT 463 (TC) 28 April 2025

Rohit Kotecha v The Commissioners for HMRC [2025] UKFTT 497 (TC) 28 April 2025

Afsha Chugtai v The Commissioners for HMRC [2025] UKFTT 458 (TC) 24 April 2025

Align Technology Switzerland GmbH & Anor v The Commissioners for HMRC [2025] UKFTT 462 (TC) 24 April 2025

Generic Maths Limited v The Commissioners for HMRC [2025] UKFTT 460 (TC) 24 April 2025

Hannaford PPE Limited & Anor v The Commissioners for HMRC [2025] UKFTT 459 (TC) 24 April 2025

Raymond Charles Eyre & Anor v The Commissioners for HMRC [2025] UKFTT 461 (TC) 23 April 2025

Hive Umbrella Limited v The Commissioners for HMRC [2025] UKFTT 457 (TC) 17 April 2025

Andrew Brown v The Commissioners for HMRC [2025] UKFTT 456 (TC) 16 April 2025

George Jennings v The Commissioners for HMRC [2025] UKFTT 455 (TC) 16 April 2025

John Firth v The Commissioners for HMRC [2025] UKFTT 428 (TC) 15 April 2025

Roseline Logistics Limited v The Commissioners for HMRC [2025] UKFTT 427 (TC) 15 April 2025

Accelerate Corporation Limited v The Commissioners for HMRC [2025] UKFTT 419 (TC) 10 April 2025

Christian Peter Candy v The Commissioners for HMRC [2025] UKFTT 416 (TC) 10 April 2025

Gary Quillan v The Commissioners for HMRC [2025] UKFTT 421 (TC) 10 April 2025

Tony John Shepherd v The Commissioners for HMRC [2025] UKFTT 423 (TC) 10 April 2025

David Ricketts v The Commissioners for HMRC [2025] UKFTT 422 (TC) 9 April 2025

South Crescent Trustees Limited v The Commissioners for HMRC [2025] UKFTT 417 (TC) 8 April 2025

WG Recruitment Ltd v The Commissioners for HMRC [2025] UKFTT 420 (TC) 8 April 2025

Media & Communications Limited v The Commissioners for HMRC [2025] UKFTT 418 (TC) 7 April 2025

Raymond Atkinson v The Commissioners for HMRC [2025] UKFTT 414 (TC) 7 April 2025

Refinitiv Limited & Ors v The Commissioners for HMRC [2025] UKFTT 415 (TC) 7 April 2025

Alexander Langsam v The Commissioners for HMRC [2025] UKFTT 404 (TC) 4 April 2025

Eurolaser IT Limited v The Commissioners for HMRC [2025] UKFTT 405 (TC) 4 April 2025

Hani Gabra & Anor v The Commissioners for HMRC [2025] UKFTT 399 (TC) 4 April 2025

Jonathan Paul Padbury v The Welsh Revenue Authority [2025] UKFTT 396 (TC) 4 April 2025

The Vaccine Research Limited Partnership & Anor v The Commissioners for HMRC [2025] UKFTT 402 (TC) 4 April 2025

Bodrul Zzaman v The Commissioners for HMRC [2025] UKFTT 539 (TC) 3 April 2025

Dawn Kaffel v The Commissioners for HMRC [2025] UKFTT 397 (TC) 3 April 2025

Nicholas Markos v The Commissioners for HMRC [2025] UKFTT 401 (TC) 3 April 2025

Nicole Behenna-Renton v The Commissioners for HMRC [2025] UKFTT 403 (TC) 3 April 2025

Pervez Akhtar v The Commissioners for HMRC [2025] UKFTT 395 (TC) 2 April 2025

Simon Charles Newson t/a Whirly Wine v The Commissioners for HMRC [2025] UKFTT 400 (TC) 31 March 2025

Bemal Patel v The Commissioners for HMRC [2025] UKFTT 373 (TC) 27 March 2025

Jian Lin v The Commissioners for HMRC [2025] UKFTT 374 (TC) 27 March 2025

John Strange v The Commissioners for HMRC [2025] UKFTT 298 (TC) 27 March 2025

Laxzo Ltd v The Commissioners For HMRC [2025] UKFTT 372 (TC) 27 March 2025

Liquorstop Convenience Store v The Commissioners for HMRC [2025] UKFTT 371 (TC) 27 March 2025

Aubrey Weis v The Commissioners for HMRC [2025] UKFTT 348 (TC) 21 March 2025

Heaven Dry Cleaners Limited v The Commissioners for HMRC [2025] UKFTT 781 (TC) 18 March 2025

Adeel Akhtar & Ors v The Commissioners for HMRC [2025] UKFTT 347 (TC) 17 March 2025

Rohit Kotecha v The Commissioners for HMRC [2025] UKFTT 330 (TC) 14 March 2025

Thariw Mohammed v The Commissioners for HMRC [2025] UKFTT 331 (TC) 14 March 2025

Derek Hosie v The Commissioners for HMRC [2025] UKFTT 327 (TC) 13 March 2025

Lime and Ginger Location Solution Limited v The Commissioners for HMRC [2025] UKFTT 329 (TC) 13 March 2025

Electric Mobility Euro Limited & Ors v The Commissioners for HMRC [2025] UKFTT 333 (TC) 12 March 2025

Executors for the Estate for the late Gertrud Tanner v The Commissioners for HMRC [2025] UKFTT 328 (TC) 12 March 2025

RS Global Limited & Anor v The Commissioners for HMRC [2025] UKFTT 332 (TC) 12 March 2025

Brian Lynch v The Commissioners for HMRC [2025] UKFTT 300 (TC) 10 March 2025

Preston Benson v The Commissioners for HMRC [2025] UKFTT 304 (TC) 10 March 2025

Promeridian Services Limited v The Commissioners for HMRC [2025] UKFTT 296 (TC) 7 March 2025

Valesca Valentina Yvette Louwman v The Commissioners for HMRC [2025] UKFTT 295 (TC) 7 March 2025

Afshin Sajedi & Ors v The Commissioners for HMRC [2025] UKFTT 297 (TC) 6 March 2025

Leonard Toye v The Commissioners for HMRC [2025] UKFTT 301 (TC) 6 March 2025

Sharon Jacques (as Executor of the Estate of Terence Jacques) v The Commissioners for HMRC [2025] UKFTT 299 (TC) 6 March 2025

Bolt Services UK Limited v The Commissioners for HMRC [2025] UKFTT 302 (TC) 5 March 2025

Hastings Insurance Services Limited v The Commissioners for HMRC [2025] UKFTT 275 (TC) 3 March 2025

LR R&D LLP v The Commissioners for HMRC [2025] UKFTT 245 (TC) 28 February 2025

Sammy Garden Limited v The Commissioners for HMRC [2025] UKFTT 274 (TC) 28 February 2025

Purever UK Limited v The Commissioners for HMRC [2025] UKFTT 273 (TC) 27 February 2025

Tyrone Thompson v The Commissioners for HMRC [2025] UKFTT 272 (TC) 27 February 2025

Gourmet Classic Limited v The Commissioners for HMRC [2025] UKFTT 256 (TC) 25 February 2025

DJJ Services Ltd v The Commissioners for HMRC [2025] UKFTT 255 (TC) 24 February 2025

Benjamin Hammant v The Commissioners for HMRC [2025] UKFTT 244 (TC) 21 February 2025

The Commissioners for HMRC v Saxonside Limited [2025] UKFTT 370 (TC) 21 February 2025

Advanced Hair Technology Limited v The Commissioners for HMRC [2025] UKFTT 241 (TC) 20 February 2025

Chris Poulton v The Commissioners for HMRC [2025] UKFTT 240 (TC) 20 February 2025

Izzy Iriekpen v The Commissioners for HMRC [2025] UKFTT 242 (TC) 20 February 2025

Tenzing Wangel Lama v The Commissioners for HMRC [2025] UKFTT 243 (TC) 20 February 2025

Brett Von Buddenbrock v The Commissioners for HMRC [2025] UKFTT 211 (TC) 14 February 2025

PBS Wholesale Limited v The Commissioners for HMRC [2025] UKFTT 210 (TC) 14 February 2025

Swift Trading Worldwide Ltd v The Commissioners for HMRC [2025] UKFTT 209 (TC) 14 February 2025

Ava Estell Limited & Anor v The Commissioners for HMRC [2025] UKFTT 203 (TC) 13 February 2025

Jordan Lyden v The Commissioners for HMRC [2025] UKFTT 204 (TC) 13 February 2025

Chelsea Cloisters Management Limited v The Commissioners for HMRC [2025] UKFTT 205 (TC) 12 February 2025

The Commissioners for HMRC v Asset House Piccadilly Limited [2025] UKFTT 206 (TC) 12 February 2025

Quantum House Holdings Limited v The Commissioners for HMRC [2025] UKFTT 117 (TC) 6 February 2025

Saajid Cockar v The Commissioners for HMRC [2025] UKFTT 303 (TC) 6 February 2025

Applied Nutrition Limited v The Commissioners for HMRC [2025] UKFTT 97 (TC) 3 February 2025

The Executors of the Estate of the Late William Edward Cook v The Commissioners for HMRC [2025] UKFTT 95 (TC) 3 February 2025

Bradley Strauss v The Commissioners for HMRC [2025] UKFTT 91 (TC) 31 January 2025

Sarabande v The Commissioners for HMRC [2025] UKFTT 93 (TC) 30 January 2025

The Jerk Yard Limited v The Commissioners for HMRC [2025] UKFTT 94 (TC) 30 January 2025

Xcel Consult Limited v The Commissioners for HMRC [2025] UKFTT 96 (TC) 30 January 2025

Binoy Joseph v The Commissioners for HMRC [2025] UKFTT 116 (TC) 28 January 2025

Cheema Construction Services Ltd & Anor v The Commissioners for HMRC [2025] UKFTT 92 (TC) 28 January 2025

Berlin Trading Company Limited v The Commissioners for HMRC [2025] UKFTT 66 (TC) 24 January 2025

David Thompson v The Commissioners for HMRC [2025] UKFTT 65 (TC) 24 January 2025

Roscoe Noonan v The Commissioners for HMRC [2025] UKFTT 67 (TC) 24 January 2025

Sean Fitzgerald & Anor v The Commissioners for HMRC [2025] UKFTT 89 (TC) 24 January 2025

Stephen Opoku-Anokye v The Commissioners for HMRC [2025] UKFTT 90 (TC) 24 January 2025

AAA Oriental Limited v The Commissioners for HMRC [2025] UKFTT 69 (TC) 22 January 2025

Nicholas Homewood v The Commissioners for HMRC [2025] UKFTT 68 (TC) 22 January 2025

Bryan Robson Limited v The Commissioners for HMRC [2025] UKFTT 56 (TC) 20 January 2025

Lloyds Asset Leasing Limited v The Commissioners for HMRC [2025] UKFTT 57 (TC) 20 January 2025

Charlie Johnson v The Commissioners for HMRC [2025] UKFTT 50 (TC) 16 January 2025

Haron Mayet v The Commissioners for HMRC [2025] UKFTT 52 (TC) 16 January 2025

Sarah Yaxley v The Commissioners for HMRC [2025] UKFTT 51 (TC) 16 January 2025

Barclays Bank PLC & Ors v The Commissioners for HMRC [2025] UKFTT 27 (TC) 9 January 2025

Convergence Management Consultants Ltd v The Commissioners for HMRC [2025] UKFTT 22 (TC) 9 January 2025

Global By Nature Limited v The Commissioners for HMRC [2025] UKFTT 24 (TC) 9 January 2025

Harbron Recruit Limited v The Commissioners for HMRC [2025] UKFTT 23 (TC) 9 January 2025

Igor Kolosov v The Commissioners for HMRC [2025] UKFTT 29 (TC) 9 January 2025

Lautoka Vintage Ltd v The Director for Border Revenue [2025] UKFTT 25 (TC) 9 January 2025

Mariusz Lyczkowski v The Commissioners for HMRC [2025] UKFTT 30 (TC) 9 January 2025

Odfjell Technology (UK) Limited v The Commissioners for HMRC [2025] UKFTT 28 (TC) 9 January 2025

SWG Polymer Services Limited v The Commissioners for HMRC [2025] UKFTT 26 (TC) 9 January 2025

Ramachandren Narayanasamy v HMRC [2025] UKFTT 21 (TC) 8 January 2025

Ramachandren Narayansamy v HMRC [2025] UKFTT 49 (TC) 8 January 2025

Trenbe UK Limited v The Commissioners for HMRC [2025] UKFTT 20 (TC) 8 January 2025

William David Robinson & Anor v The Commissioners for HMRC [2025] UKFTT 55 (TC) 3 January 2025

Mohammed Muhsen Yaqoobi v The Commissioners for HMRC [2024] UKFTT 1160 (TC) 24 December 2024

The Mersey Docks and Harbour Company Limited v The Commissioners for HMRC [2024] UKFTT 1163 (TC) 23 December 2024

Hugh Edward Mark Osmond & Anor v The Commissioners for HMRC [2024] UKFTT 1162 (TC) 20 December 2024

P Sehgal & Anor v The Commissioners for HMRC [2024] UKFTT 1161 (TC) 20 December 2024

Chemidex Generics Limited v The Commissioners for HMRC [2024] UKFTT 1146 (TC) 19 December 2024

Andrei Tretyakov v The Commissioners for HMRC [2024] UKFTT 1144 (TC) 18 December 2024

FRF (South Wales) Limited v The Commissioners for HMRC [2024] UKFTT 1145 (TC) 18 December 2024

Abdul Kadir (t/a Spice Garden Indian Cuisine) v The Commissioners for HMRC [2024] UKFTT 1124 (TC) 16 December 2024

David Warren Hannah v The Commissioners for HMRC [2024] UKFTT 1116 (TC) 12 December 2024

Mercium Limited v The Commissioners for HMRC [2024] UKFTT 1102 (TC) 9 December 2024

Pocketful of Stones Ltd v The Commissioners for HMRC [2024] UKFTT 1105 (TC) 9 December 2024

Shenzhenshi Wangyi Dianshang Youxian Gongsi v Director of Border Revenue [2024] UKFTT 1115 (TC) 9 December 2024

Blackfriars Hotel (UK) Holdings Limited v The Commissioners for HMRC [2024] UKFTT 1095 (TC) 6 December 2024

Castlet Holdings Limited v The Commissioners for HMRC [2024] UKFTT 1101 (TC) 6 December 2024

John Harvey & Anor v The Commissioners for HMRC [2024] UKFTT 1098 (TC) 6 December 2024

London Luton Hotel BPRA Fund LLP v The Commissioners for HMRC [2024] UKFTT 1104 (TC) 6 December 2024

Marius Karpavicius & Anor v The Commissioners for HMRC [2024] UKFTT 1097 (TC) 6 December 2024

Seth Moffett Russell & Anor v The Commissioners for HMRC [2024] UKFTT 1096 (TC) 6 December 2024

The Best Connection Group Limited v The Commissioners for HMRC [2024] UKFTT 1103 (TC) 6 December 2024

Align Technology Switzerland GmbH & Anor v The Commissioners for HMRC [2024] UKFTT 1100 (TC) 5 December 2024

NHS Mid & South Essex ICB v The Commissioners for HMRC [2024] UKFTT 1117 (TC) 4 December 2024

IT Way Transgroup Clearance LLP v The Commissioners for HMRC [2024] UKFTT 1099 (TC) 2 December 2024

Aiden Trading Limited v The Commissioners for HMRC [2024] UKFTT 1073 (TC) 28 November 2024

Ben Everson v The Commissioners for HMRC [2026] UKFTT 978 (TC) 28 November 2024

Lynsey Lapsley v The Commissioners for HMRC [2024] UKFTT 1075 (TC) 28 November 2024

O’Neill Wetsuits Ltd v The Commissioners for HMRC [2024] UKFTT 1071 (TC) 28 November 2024

Princes Ltd v The Commissioners for HMRC [2024] UKFTT 1074 (TC) 28 November 2024

Rich Couture Limited & Ors v The Commissioners for HMRC [2024] UKFTT 1077 (TC) 28 November 2024

Simrajsar Limited & Anor v The Commissioners for HMRC [2024] UKFTT 1072 (TC) 28 November 2024

Colaingrove Limited v The Commissioners for HMRC [2024] UKFTT 1065 (TC) 27 November 2024

VNS Waste Solutions Limited v The Commissioners for HMRC [2024] UKFTT 1076 (TC) 27 November 2024

Chris Hoyle v The Commissioners for HMRC [2024] UKFTT 1060 (TC) 26 November 2024

Rupert Grint v The Commissioners for HMRC [2024] UKFTT 956 (TC) 25 November 2024

Stage One Creative Services Limited v The Commissioners for HMRC [2024] UKFTT 1059 (TC) 25 November 2024

Evancast (Kent) Limited v The Commissioners for HMRC [2024] UKFTT 1045 (TC) 21 November 2024

Lewis Grove Limited v The Commissioners for HMRC [2024] UKFTT 1114 (TC) 21 November 2024

Milton Keynes Hospitals NHS Foundation Trust v The Commissioners for HMRC [2024] UKFTT 1046 (TC) 21 November 2024

L v The Commissioners for HMRC [2024] UKFTT 1044 (TC) 18 November 2024

Jeffries & Sons v The Commissioners for HMRC [2024] UKFTT 1031 (TC) 14 November 2024

Generator Power Limited v The Commissioners for HMRC [2024] UKFTT 1019 (TC) 8 November 2024

Anthony Leonard Speight v The Commissioners for HMRC [2024] UKFTT 1018 (TC) 7 November 2024

FC Shipping Limited & Anor v The Commissioners for HMRC [2024] UKFTT 1013 (TC) 6 November 2024

Darren Wragg v The Commissioners for HMRC [2024] UKFTT 1012 (TC) 5 November 2024

Foster and Sons Limited v The Commissioners for HMRC [2024] UKFTT 1009 (TC) 5 November 2024

Kerrie Brennan v The Commissioners for HMRC [2024] UKFTT 1011 (TC) 5 November 2024

Russell Scheef v The Commissioners for HMRC [2024] UKFTT 1010 (TC) 5 November 2024

Isaac Aboagye Frempong v The Commissioners for HMRC [2024] UKFTT 999 (TC) 1 November 2024

Syngenta Holdings Limited v The Commissioners for HMRC [2024] UKFTT 998 (TC) 1 November 2024

Euro London Appointments Limited v The Commissioners for HMRC [2024] UKFTT 996 (TC) 31 October 2024

Paul Needham v The Commissioners for HMRC [2024] UKFTT 994 (TC) 31 October 2024

Sinter Site Services Limited v The Commissioners for HMRC [2024] UKFTT 995 (TC) 31 October 2024

The Wool House Ltd v The Commissioners for HMRC [2024] UKFTT 997 (TC) 30 October 2024

Easy Work Limited & Ors v The Commissioners for HMRC [2024] UKFTT 969 (TC) 29 October 2024

The Best Connection Group Limited v The Commissioners for HMRC [2024] UKFTT 846 (TC) 25 October 2024

Benjamin Packman & Anor v The Commissioners for HMRC [2024] UKFTT 954 (TC) 24 October 2024

Equity Advisory Limited & Anor v The Commissioners for HMRC [2024] UKFTT 953 (TC) 24 October 2024

Ghenadie Bejan v The Commissioners for HMRC [2024] UKFTT 950 (TC) 24 October 2024

Michael Burne v The Commissioners for HMRC [2024] UKFTT 945 (TC) 24 October 2024

Procurement International Limited v The Commissioners for HMRC [2024] UKFTT 949 (TC) 24 October 2024

Robert Crawford v The Commissioners for HMRC [2024] UKFTT 957 (TC) 24 October 2024

Shadi Fardjadnia v The Commissioners for HMRC [2024] UKFTT 958 (TC) 24 October 2024

The Executors of Keith Denis Lewis Beresford (Deceased) v The Commissioners for HMRC [2024] UKFTT 952 (TC) 24 October 2024

Thomas Yeomans v The Commissioners for HMRC [2024] UKFTT 955 (TC) 24 October 2024

Dawn Fidler v The Commissioners for HMRC [2024] UKFTT 946 (TC) 22 October 2024

Stephen Ray v The Commissioners for HMRC [2024] UKFTT 968 (TC) 22 October 2024

Boehringer Ingelheim Limited v The Commissioners for HMRC [2024] UKFTT 948 (TC) 21 October 2024

Collins Construction Limited v The Commissioners For HMRC [2024] UKFTT 951 (TC) 21 October 2024

G Goldsmith Limited & Anor v The Commissioners for HMRC [2024] UKFTT 927 (TC) 18 October 2024

Abbeyford Caravan Company (Scotland) Limited v The Commissioners for HMRC [2024] UKFTT 928 (TC) 17 October 2024

Alexander and Rebecca Clark v The Commissioners For HMRC [2024] UKFTT 923 (TC) 17 October 2024

GCH Corporation Ltd & Ors v The Commissioners for HMRC [2024] UKFTT 922 (TC) 17 October 2024

Michael Murphy & Anor v The Commissioners for HMRC [2024] UKFTT 947 (TC) 17 October 2024

Mike Lazaridis v The Commissioners for HMRC [2024] UKFTT 925 (TC) 17 October 2024

Steven Anthony Lefort v The Commissioners for HMRC [2024] UKFTT 926 (TC) 17 October 2024

Treasures of Brazil Limited v The Commissioners for HMRC [2024] UKFTT 929 (TC) 17 October 2024

Claire O'Hare v The Commissioners for HMRC [2024] UKFTT 921 (TC) 16 October 2024

Mary Simpkins v The Commissioners for HMRC [2024] UKFTT 924 (TC) 16 October 2024

Alex Harries t/a Glam Tanning and Beauty v The Commissioners for HMRC [2024] UKFTT 909 (TC) 15 October 2024

ABG Fibre Services Ltd v The Commissioners For HMRC [2024] UKFTT 907 (TC) 14 October 2024

The Commissioners For HMRC v Elite Management Consultancy Limited & Anor [2024] UKFTT 905 (TC) 10 October 2024

Amber Awan v The Commissioners for HMRC [2024] UKFTT 891 (TC) 7 October 2024

Ataf Iqbal Butt v The Commissioners for HMRC [2024] UKFTT 893 (TC) 7 October 2024

Brian Lawton v The Commissioners for HMRC [2024] UKFTT 892 (TC) 7 October 2024

E v The Commissioners for HMRC [2024] UKFTT 890 (TC) 7 October 2024

Sandra Krywald v The Commissioners for HMRC [2024] UKFTT 895 (TC) 7 October 2024

Shine Business Limited v The Commissioners for HMRC [2024] UKFTT 894 (TC) 7 October 2024

Marisa Lincoln v The Commissioners for HMRC [2024] UKFTT 886 (TC) 4 October 2024

BTR Core Fund JPUT v The Commissioners for HMRC [2024] UKFTT 885 (TC) 1 October 2024

Meter Squared Ltd v The Commissioners For HMRC [2024] UKFTT 884 (TC) 1 October 2024

TJ Stout v The Commissioners for HMRC [2024] UKFTT 906 (TC) 1 October 2024

Josephine Mary Hayes v The Commissioners for HMRC [2024] UKFTT 118 (TC) 27 September 2024

Microring Limited v The Commissioners For HMRC [2024] UKFTT 874 (TC) 27 September 2024

GMR Property Ltd v The Commissioners for HMRC [2024] UKFTT 871 (TC) 26 September 2024

James Greene v The Commissioners for HMRC [2024] UKFTT 872 (TC) 26 September 2024

Lucky Eyes Ltd v The Commissioner Of HMRC [2024] UKFTT 868 (TC) 26 September 2024

Mark Stewart Wyatt v The Commissioner For HMRC [2024] UKFTT 867 (TC) 26 September 2024

Putney Power Limited & Anor v The Commissioners for HMRC [2024] UKFTT 870 (TC) 26 September 2024

Christopher Brzezicki v The Commissioners for HMRC [2024] UKFTT 845 (TC) 20 September 2024

Sarah Jane Turcan & Ors v The Commissioner For HMRC [2024] UKFTT 869 (TC) 20 September 2024

Strictly Money Ltd v The Commissioner For HMRC [2024] UKFTT 866 (TC) 20 September 2024

Andrew Quay Hull LLP v The Commissioners for HMRC [2024] UKFTT 842 (TC) 19 September 2024

Visual Investments International Limited v The Commissioners for HMRC [2024] UKFTT 843 (TC) 19 September 2024

David Hill & Anor v The Commissioners for HMRC [2024] UKFTT 844 (TC) 16 September 2024

Aramark Limited v The Commissioners for HMRC [2024] UKFTT 832 (TC) 12 September 2024

Bangla Lounge (Harborne) & Anor v The Commissioners for HMRC [2024] UKFTT 831 (TC) 12 September 2024

Dimitrakis G Demetriou & Anor v The Commissioners for HMRC [2024] UKFTT 830 (TC) 12 September 2024

Dominion World Limited v The Commissioners for HMRC [2024] UKFTT 828 (TC) 12 September 2024

Julian Lowe v The Commissioners for HMRC [2024] UKFTT 826 (TC) 12 September 2024

YBA Limited v The Commissioners for HMRC [2024] UKFTT 827 (TC) 12 September 2024

Brindleyplace Holdings S.À R.L v The Commissioners for HMRC [2024] UKFTT 808 (TC) 6 September 2024

Leslie Gordon v The Commissioners for HMRC [2024] UKFTT 807 (TC) 5 September 2024

Paul Anthony Haigh v The Commissioners for HMRC [2024] UKFTT 810 (TC) 5 September 2024

Proeza Soluvel Unipessoal LDA v Director Of Border Revenue [2024] UKFTT 809 (TC) 5 September 2024

Hayley Farmer v The Commissioners for HMRC [2024] UKFTT 790 (TC) 2 September 2024

Matthew Atkin v The Commissioners for HMRC [2024] UKFTT 786 (TC) 2 September 2024

1st Alternative Medical Staffing Ltd v The Commissioners For HMRC [2024] UKFTT 788 (TC) 29 August 2024

Ariston Development Limited v The Commissioners for HMRC [2024] UKFTT 783 (TC) 29 August 2024

Barclays Service Corporation & Anor v The Commissioners for HMRC [2024] UKFTT 785 (TC) 29 August 2024

Equity Advisory Limited & Anor v The Commissioners for HMRC [2024] UKFTT 784 (TC) 29 August 2024

Heaven Dry Cleaners Limited v The Commissioners for HMRC [2024] UKFTT 781 (TC) 29 August 2024

Janet Bray Limited v The Commissioners for HMRC [2024] UKFTT 787 (TC) 29 August 2024

Nexans Norway AS v The Commissioners for HMRC [2024] UKFTT 782 (TC) 28 August 2024

Ali Sadiq Jaafar v The Commissioners for HMRC [2024] UKFTT 789 (TC) 22 August 2024

Ark Angel Ltd v The Commissioners For HMRC [2024] UKFTT 772 (TC) 22 August 2024

Gregory Sewell v The Commissioners For HMRC [2024] UKFTT 773 (TC) 22 August 2024

Ancient & Modern Jewellers Limited & Anor v The Commissioners For HMRC [2024] UKFTT 774 (TC) 20 August 2024

Josoemag Services Limited v The Commissioners for HMRC [2024] UKFTT 744 (TC) 15 August 2024

MPMH Construction Limited v The Commissioners for HMRC [2024] UKFTT 746 (TC) 15 August 2024

Simon Hackett & Anor v The Commissioners for HMRC [2024] UKFTT 749 (TC) 15 August 2024

Sprowston Food and Wine Limited v The Commissioners for HMRC [2024] UKFTT 747 (TC) 15 August 2024

Go City Limited v The Commissioners for HMRC [2024] UKFTT 745 (TC) 14 August 2024

Bilfinger Salamis UK Limited v The Commissioners for HMRC [2024] UKFTT 736 (TC) 13 August 2024

Hampshire Hospitals NHS Foundation Trust v The Commissioners for HMRC [2024] UKFTT 748 (TC) 13 August 2024

James Winfield v The Commissioners for HMRC [2024] UKFTT 734 (TC) 7 August 2024

Jeneruhl Trading Limited & Anor v The Commissioners for HMRC [2024] UKFTT 735 (TC) 7 August 2024

Kingdom Travel Services Limited v The Commissioners for HMRC [2024] UKFTT 716 (TC) 1 August 2024

Mark Glenn Ltd v The Commissioners for HMRC [2024] UKFTT 715 (TC) 1 August 2024

Petmaster Limited v The Commissioners for HMRC [2024] UKFTT 718 (TC) 1 August 2024

TSS Fire Limited & Anor v The Commissioners for HMRC [2024] UKFTT 717 (TC) 1 August 2024

Hadleigh Cohen v The Commissioners for HMRC [2024] UKFTT 707 (TC) 26 July 2024

David George Davies v The Commissioners for HMRC [2024] UKFTT 704 (TC) 25 July 2024

Furlong Services Ltd v The Commissioners for HMRC [2024] UKFTT 705 (TC) 25 July 2024

Kenthouse Properties Limited v The Commissioners for HMRC [2024] UKFTT 703 (TC) 25 July 2024

Anthony Smith v The Commissioners for HMRC [2024] UKFTT 702 (TC) 23 July 2024

David Marks (Executor of Hilda Marks) v The Commissioners for HMRC [2024] UKFTT 706 (TC) 23 July 2024

Adebiyi Shonubi v The Commissioners for HMRC [2024] UKFTT 641 (TC) 18 July 2024

BJ Shere Khan Star City Limited & Anor v The Commissioners for HMRC [2024] UKFTT 639 (TC) 18 July 2024

Lycamobile UK Limited v The Commissioners for HMRC [2024] UKFTT 638 (TC) 18 July 2024

Paccar Financial Polska Sp z oo v Director of Border Revenue [2024] UKFTT 642 (TC) 18 July 2024

Hana Services Limited v The Commissioners for HMRC [2024] UKFTT 640 (TC) 16 July 2024

CCLA Investment Management Limited v The Commissioners for HMRC [2024] UKFTT 636 (TC) 15 July 2024

Tills Plus Limited v The Commissioners for HMRC [2024] UKFTT 614 (TC) 11 July 2024

Get Onbord Limited (in liquidation) v The Commissioners for HMRC [2024] UKFTT 617 (TC) 9 July 2024

GN Khan v The Commissioners for HMRC [2024] UKFTT 615 (TC) 9 July 2024

Laser Byte Ltd v The Commissioners for HMRC [2024] UKFTT 616 (TC) 9 July 2024

Aaron Treliving v The Commissioners for HMRC [2024] UKFTT 591 (TC) 5 July 2024

Nicholas Millican v The Commissioners for HMRC [2024] UKFTT 618 (TC) 5 July 2024

Bottled Science Limited v The Commissioners for HMRC [2024] UKFTT 592 (TC) 4 July 2024

Ibrahim Amir v The Commissioners for HMRC [2024] UKFTT 589 (TC) 4 July 2024

Sofia Lorenzo v The Commissioners for HMRC [2024] UKFTT 588 (TC) 4 July 2024

The Oaks (Gatley) Limited v The Commissioners for HMRC [2024] UKFTT 594 (TC) 4 July 2024

Zobortrans EU sro v The Home Office [2024] UKFTT 593 (TC) 4 July 2024

Electric Mobility Euro Limited & Anor v The Commissioners for HMRC [2024] UKFTT 590 (TC) 3 July 2024

Roy Bevan v The Commissioners for HMRC [2024] UKFTT 586 (TC) 1 July 2024

Anna Wierzbicka v The Director of Border Revenue [2024] UKFTT 566 (TC) 27 June 2024

Elbrook (Cash & Carry) Limited v The Commissioners for HMRC [2024] UKFTT 306 (TC) 27 June 2024

Martin Laker v The Commissioners for HMRC [2024] UKFTT 568 (TC) 27 June 2024

Surat Singh Sangha v The Commissioners for HMRC [2024] UKFTT 564 (TC) 27 June 2024

C O’Donnell & Anor v The Commissioners for HMRC [2024] UKFTT 587 (TC) 26 June 2024

Scrimshaw Wealth Management Limited v The Commissioners for HMRC [2024] UKFTT 637 (TC) 26 June 2024

The Commissioners for HMRC v Elite Management Consultancy Limited [2024] UKFTT 567 (TC) 26 June 2024

R & E Goonesena v The Commissioners for HMRC [2024] UKFTT 619 (TC) 25 June 2024

Good Choice 2016 Limited & Anor v The Commissioners for HMRC [2024] UKFTT 544 (TC) 24 June 2024

Roger William Morgan & Anor v The Commissioners for HMRC [2024] UKFTT 565 (TC) 24 June 2024

Sarah Manzi v The Commissioners for HMRC [2024] UKFTT 563 (TC) 24 June 2024

Anne-Marie Hurst v The Commissioners for HMRC [2024] UKFTT 540 (TC) 19 June 2024

Farshad Khalili-Motlagh t/a Borge Restaurant v The Commissioners for HMRC [2024] UKFTT 541 (TC) 19 June 2024

Jelly Vine Productions Ltd v The Commissioners for HMRC [2024] UKFTT 562 (TC) 19 June 2024

John Douglas Wardle v The Commissioners for HMRC [2024] UKFTT 543 (TC) 19 June 2024

Pipsquid Ltd v The Commissioners for HMRC [2024] UKFTT 546 (TC) 19 June 2024

Lancer Scott Limited v The Commissioners for HMRC [2024] UKFTT 545 (TC) 17 June 2024

Martin Horsler v The Commissioners for HMRC [2024] UKFTT 561 (TC) 17 June 2024

Marie Guerlain-Desai v The Commissioners for HMRC [2024] UKFTT 515 (TC) 14 June 2024

Transports Tresserras v The Commissioners for HMRC [2024] UKFTT 538 (TC) 14 June 2024

Armour Veterinary Group Ltd v The Commissioners for HMRC [2024] UKFTT 539 (TC) 13 June 2024

Candido Pereira Rodrigues v The Commissioners for HMRC [2024] UKFTT 517 (TC) 13 June 2024

Nigel Alexander Moore v The Commissioners for HMRC [2024] UKFTT 518 (TC) 13 June 2024

Roger Murphy v The Commissioners for HMRC [2024] UKFTT 537 (TC) 13 June 2024

UK Care No 1 Limited v The Commissioners for HMRC [2024] UKFTT 542 (TC) 13 June 2024

Luis Carvajal & Anor v The Commissioners for HMRC [2024] UKFTT 651 (TC) 11 June 2024

Ashley Charles Trees v The Commissioners for HMRC [2024] UKFTT 516 (TC) 6 June 2024

Cats North Sea Limited v The Commissioners for HMRC [2024] UKFTT 512 (TC) 6 June 2024

Gary Turner v The Commissioners for HMRC [2024] UKFTT 495 (TC) 6 June 2024

Hayat Estates Ltd v The Commissioners for HMRC [2024] UKFTT 497 (TC) 6 June 2024

Jagtar Singh Rai & Anor (t/a Bursha Foods) v The Commissioners for HMRC [2024] UKFTT 511 (TC) 6 June 2024

Joanne Lunn and Vanilla Monsoon Ltd v The Commissioners for HMRC [2024] UKFTT 509 (TC) 6 June 2024

L Rowland & Company (Retail) Limited v The Commissioners for HMRC [2024] UKFTT 513 (TC) 6 June 2024

Philip Cox & Anor v The Commissioners for HMRC [2024] UKFTT 510 (TC) 6 June 2024

Wholesale Distribution Limited v The Commissioners for HMRC [2024] UKFTT 514 (TC) 6 June 2024

Queenscourt Limited v The Commissioners for HMRC [2024] UKFTT 460 (TC) 3 June 2024

Gary Withers v The Commissioners for HMRC [2022] UKFTT 433 (TC) 31 May 2024

YT Medical Limited & Anor v The Commissioners for HMRC [2024] UKFTT 496 (TC) 31 May 2024

Benoît D'Angelin v The Commissioners for HMRC [2024] UKFTT 462 (TC) 30 May 2024

Charles Kendall Freight Limited v The Commissioners for HMRC [2024] UKFTT 492 (TC) 30 May 2024

Kevin Leonard Murphy v The Commissioners for HMRC [2024] UKFTT 459 (TC) 30 May 2024

Shaun Harte v The Commissioners for HMRC [2024] UKFTT 493 (TC) 30 May 2024

The Tyre Company (NI) Limited & Anor v The Commissioners for HMRC [2024] UKFTT 461 (TC) 30 May 2024

Colaingrove Limited v The Commissioners for HMRC [2024] UKFTT 490 (TC) 29 May 2024

Imran Majid v The Commissioners for HMRC [2024] UKFTT 491 (TC) 25 May 2024

Generator Power Limited v The Commissioners for HMRC [2024] UKFTT 458 (TC) 24 May 2024

Afzal Alimahomed v The Commissioners for HMRC [2024] UKFTT 432 (TC) 23 May 2024

Chee Whye Yip v The Commissioners for HMRC [2024] UKFTT 434 (TC) 23 May 2024

Giles Bunting v The Commissioners for HMRC [2024] UKFTT 431 (TC) 23 May 2024

Jonathon Woods v The Commissioners for HMRC [2024] UKFTT 595 (TC) 23 May 2024

Mayfair Avenue Limited v The Commissioners for HMRC [2024] UKFTT 430 (TC) 23 May 2024

Patrick Rodney Boden & Anor v The Commissioners for HMRC [2024] UKFTT 457 (TC) 23 May 2024

Spas Ivanov v The Commissioners for HMRC [2024] UKFTT 433 (TC) 23 May 2024

Daniel Witton v The Commissioners for HMRC [2024] UKFTT 489 (TC) 22 May 2024

Hugh Edward Mark Osmond & Anor v The Commissioners for HMRC [2024] UKFTT 413 (TC) 20 May 2024

Hugh Edward Mark Osmond v The Commissioners for HMRC [2024] UKFTT 414 (TC) 20 May 2024

Anandpreet Singh Powar v The Commissioners for HMRC [2024] UKFTT 415 (TC) 17 May 2024

L v The Commissioners for HMRC [2024] UKFTT 401 (TC) 17 May 2024

Blocksure Limited (in liquidation) & Anor v The Commissioners for HMRC [2024] UKFTT 397 (TC) 16 May 2024

Kenneth Williams v The Commissioners for HMRC [2024] UKFTT 411 (TC) 16 May 2024

MWL International Ltd & Anor v The Commissioners for HMRC [2024] UKFTT 402 (TC) 16 May 2024

Jit Panesar v The Commissioners for HMRC [2024] UKFTT 412 (TC) 15 May 2024

Adriart Aliaj v The Director Border Revenue [2024] UKFTT 377 (TC) 9 May 2024

Charles Caton v The Commissioners for HMRC [2024] UKFTT 374 (TC) 9 May 2024

David Thompson v The Commissioners for HMRC [2024] UKFTT 375 (TC) 9 May 2024

Digital Buying Partners Limited v The Commissioners for HMRC [2024] UKFTT 399 (TC) 9 May 2024

Elizabeth Rooke v The Commissioners for HMRC [2024] UKFTT 403 (TC) 9 May 2024

Larry Trachtenberg v The Commissioners for HMRC [2024] UKFTT 376 (TC) 9 May 2024

Gareth Bezant v The Commissioners for HMRC [2024] UKFTT 400 (TC) 8 May 2024

Hugh Edward Mark Osmond & Anor v The Commissioners for HMRC [2024] UKFTT 378 (TC) 8 May 2024

Anthony Dennison v The Commissioners for HMRC [2024] UKFTT 364 (TC) 2 May 2024

David Kingsmill Plumpton v The Commissioners for HMRC [2024] UKFTT 367 (TC) 2 May 2024

Freedom Recycling Ltd v The Commissioners for HMRC [2024] UKFTT 369 (TC) 2 May 2024

Charles Ferguson-Davie & Anor v The Commissioners for HMRC [2024] UKFTT 321 (TC) 1 May 2024

Kaljinder Singh Kalay v The Commissioners for HMRC [2024] UKFTT 366 (TC) 1 May 2024

V-Com (Worldwide) Ltd v The Commissioners for HMRC [2024] UKFTT 368 (TC) 1 May 2024

Barclays Bank PLC v The Commissioners for HMRC [2024] UKFTT 246 (TC) 26 April 2024

Martin Lynch & Anor v The Commissioners for HMRC [2024] UKFTT 350 (TC) 26 April 2024

Flame Tree Publishing Limited v The Commissioners for HMRC [2024] UKFTT 349 (TC) 25 April 2024

Gillian Graham t/a Skin Science v The Commissioners for HMRC [2024] UKFTT 352 (TC) 25 April 2024

LKV Ivica Ltd v Director of Border Revenue [2024] UKFTT 341 (TC) 25 April 2024

Mahadevan Krishnamohan & Anor v The Commissioners for HMRC [2024] UKFTT 346 (TC) 25 April 2024

Coopervision Lens Care Limited v The Commissioners for HMRC [2024] UKFTT 351 (TC) 23 April 2024

Horizon Contracts Limited (in liquidation) & Ors v The Commissioners for HMRC [2024] UKFTT 348 (TC) 19 April 2024

Simon Holding & Anor v The Commissioners for HMRC [2024] UKFTT 337 (TC) 19 April 2024

Block-Aid Limited v The Commissioners for HMRC [2024] UKFTT 339 (TC) 18 April 2024

Fount Construction Limited v The Commissioners for HMRC [2024] UKFTT 340 (TC) 18 April 2024

The Good Pack Limited v The Commissioners for HMRC [2024] UKFTT 338 (TC) 17 April 2024

Countrywide Partners Limited v The Commissioners for HMRC [2024] UKFTT 323 (TC) 11 April 2024

David Foulkes v The Commissioners for HMRC [2024] UKFTT 322 (TC) 10 April 2024

Jama Academy Limited v The Commissioners for HMRC [2024] UKFTT 302 (TC) 10 April 2024

Metropolitan International Schools Limited v The Commissioners for HMRC [2024] UKFTT 320 (TC) 10 April 2024

Stanley Augustine Herrmann v The Commissioners for HMRC [2024] UKFTT 303 (TC) 10 April 2024

Antelope Transport Limited v The Commissioners for HMRC [2024] UKFTT 307 (TC) 8 April 2024

Assembly Global Networks Limited v The Commissioners for HMRC [2024] UKFTT 304 (TC) 3 April 2024

Hawthorn Properties Unlimited v The Commissioners for HMRC [2024] UKFTT 305 (TC) 3 April 2024

Jonathan Cooke v The Commissioners for HMRC [2024] UKFTT 272 (TC) 3 April 2024

Rasiah Raveendran v The Commissioners for HMRC [2024] UKFTT 273 (TC) 3 April 2024

Michael Saunders v The Commissioners for HMRC [2024] UKFTT 300 (TC) 2 April 2024

Mihalakis Michael & Anor v The Commissioners for HMRC [2024] UKFTT 301 (TC) 2 April 2024

Andrew Nunn v The Commissioners for HMRC [2024] UKFTT 298 (TC) 27 March 2024

Benjamin Erridge v The Commissioners for HMRC [2024] UKFTT 276 (TC) 27 March 2024

Elphysic Limited & Ors v The Commissioners for HMRC [2024] UKFTT 291 (TC) 27 March 2024

Julian Edwards v The Commissioners for HMRC [2024] UKFTT 279 (TC) 27 March 2024

Lynx Forecourt Limited v The Commissioners for HMRC [2024] UKFTT 278 (TC) 27 March 2024

Mauheed Johngir & Anor v The Commissioners for HMRC [2024] UKFTT 274 (TC) 27 March 2024

Oculus Limited v The Commissioners for HMRC [2024] UKFTT 271 (TC) 27 March 2024

Qasim Latif v The Commissioners for HMRC [2024] UKFTT 277 (TC) 27 March 2024

Timothy Bunting v The Commissioners for HMRC [2024] UKFTT 275 (TC) 27 March 2024

Aemtrie Limited & Ors v The Commissioners for HMRC [2024] UKFTT 247 (TC) 22 March 2024

Yisroel Dreyfus v The Commissioners for HMRC [2024] UKFTT 244 (TC) 21 March 2024

Abigail Tan v The Commissioners for HMRC [2024] UKFTT 238 (TC) 20 March 2024

Aftab Ahmed v The Commissioners for HMRC [2024] UKFTT 236 (TC) 20 March 2024

David Henry v The Commissioners for HMRC [2024] UKFTT 237 (TC) 20 March 2024

Paul Brown v The Commissioners for HMRC [2024] UKFTT 245 (TC) 20 March 2024

Ali Khazaal v The Commissioners for HMRC [2024] UKFTT 229 (TC) 18 March 2024

Investment and Securities Trust Limited v The Commissioners for HMRC [2024] UKFTT 230 (TC) 18 March 2024

Jessica Harjono & Anor v The Commissioners for HMRC [2024] UKFTT 228 (TC) 18 March 2024

Betindex Limited (in liquidation) v The Commissioners for HMRC [2024] UKFTT 222 (TC) 13 March 2024

Newsand Limited v The Commissioners for HMRC [2024] UKFTT 221 (TC) 13 March 2024

Robin Houldsworth v The Commissioners for HMRC [2024] UKFTT 224 (TC) 13 March 2024

Frances Delaney v The Commissioners for HMRC [2024] UKFTT 214 (TC) 11 March 2024

Safir Ahmed v The Commissioners for HMRC [2024] UKFTT 215 (TC) 11 March 2024

Rabina Kajla v The Commissioners for HMRC [2024] UKFTT 193 (TC) 7 March 2024

Sims Group UK Ltd v The Commissioners for HMRC [2024] UKFTT 194 (TC) 7 March 2024

Finola Owens v The Commissioners for HMRC [2024] UKFTT 192 (TC) 6 March 2024

9 Up Consultant Limited v The Commissioners for HMRC [2024] UKFTT 365 (TC) 4 March 2024

Colchester Institute Corporation (No 2) v The Commissioners for HMRC [2024] UKFTT 191 (TC) 4 March 2024

WM Morrison Supermarkets PLC v The Commissioners for HMRC [2024] UKFTT 181 (TC) 4 March 2024

Cheon Fat Limited v The Commissioners for HMRC [2024] UKFTT 180 (TC) 29 February 2024

Baye Oumar Niasse v The Commissioners for HMRC [2024] UKFTT 179 (TC) 28 February 2024

Graeme Wardrop v The Commissioners for HMRC [2024] UKFTT 178 (TC) 28 February 2024

Mary Davidson v The Commissioners for HMRC [2024] UKFTT 177 (TC) 28 February 2024

Aspire in the Community Services Limited v The Commissioners for HMRC [2024] UKFTT 176 (TC) 27 February 2024

Thomas Hanlon v The Commissioners for HMRC [2024] UKFTT 175 (TC) 27 February 2024

Cafe Jinnah LLP v The Commissioners for HMRC [2024] UKFTT 159 (TC) 26 February 2024

Kwasi Adomako Bonsu & Anor v The Commissioners for HMRC [2024] UKFTT 158 (TC) 26 February 2024

Mark Stolkin & Ors v The Commissioners for HMRC [2024] UKFTT 160 (TC) 26 February 2024

Recep Acar v The Commissioners for HMRC [2024] UKFTT 182 (TC) 26 February 2024

Shane Ellis v The Commissioners for HMRC [2024] UKFTT 161 (TC) 26 February 2024

Stewart Bowman v The Commissioners for HMRC [2024] UKFTT 162 (TC) 26 February 2024

Ali Salamat v The Commissioners for HMRC [2024] UKFTT 150 (TC) 20 February 2024

Antri Georgiou v The Commissioners for HMRC [2024] UKFTT 152 (TC) 20 February 2024

Kent Couriers Limited v The Commissioners for HMRC [2024] UKFTT 145 (TC) 20 February 2024

Steven Hague v The Commissioners for HMRC [2024] UKFTT 139 (TC) 19 February 2024

Esmat Farsi v The Commissioners for HMRC [2024] UKFTT 135 (TC) 16 February 2024

H & H Contract Scaffolding Ltd v The Commissioners for HMRC [2024] UKFTT 151 (TC) 16 February 2024

4Site Services London Limited & Ors v The Commissioners for HMRC [2024] UKFTT 143 (TC) 15 February 2024

L & L Europe Limited v The Commissioners for HMRC [2024] UKFTT 144 (TC) 13 February 2024

SC Business Gateway Ltd v The Commissioners for HMRC [2024] UKFTT 140 (TC) 13 February 2024

Adrian Ward v The Commissioners for HMRC [2024] UKFTT 142 (TC) 12 February 2024

Monmore Properties Limited v The Commissioners for HMRC [2024] UKFTT 137 (TC) 12 February 2024

Scott Thompson v The Commissioners for HMRC [2024] UKFTT 138 (TC) 12 February 2024

The Commissioners for HMRC v IPS Progression Limited [2024] UKFTT 136 (TC) 12 February 2024

H Ripley & Co Limited v The Commissioners for HMRC [2024] UKFTT 125 (TC) 7 February 2024

Marie Guerlain-Desai v The Commissioners for HMRC [2024] UKFTT 117 (TC) 7 February 2024

Ian Holland v The Commissioners for HMRC [2024] UKFTT 123 (TC) 6 February 2024

Laurence Supply Co (Leather Goods) Limited v The Commissioners for HMRC [2024] UKFTT 124 (TC) 6 February 2024

Revive Corporation Limited v The Commissioners for HMRC [2024] UKFTT 127 (TC) 6 February 2024

Roy Baker v The Commissioners for HMRC [2024] UKFTT 126 (TC) 6 February 2024

Passion Incorporated Limited v The Commissioners for HMRC [2024] UKFTT 122 (TC) 5 February 2024

Duelfuel Nutrition Limited v The Commissioners for HMRC [2024] UKFTT 104 (TC) 2 February 2024

Matthew Grimmer v The Commissioners for HMRC [2024] UKFTT 119 (TC) 2 February 2024

NBC (Administration Services) Limited v The Commissioners for HMRC [2024] UKFTT 120 (TC) 2 February 2024

Paul Burchett v The Commissioners for HMRC [2024] UKFTT 121 (TC) 2 February 2024

Edward Newfield v The Commissioners for HMRC [2024] UKFTT 116 (TC) 26 January 2024

Kevin Smith v The Commissioners for HMRC [2024] UKFTT 101 (TC) 26 January 2024

Martin Peter Byrne and Ellena Byrne t/a EVA v The Commissioners for HMRC [2024] UKFTT 103 (TC) 26 January 2024

Paul Baron v The Commissioners for HMRC [2024] UKFTT 102 (TC) 26 January 2024

Arshad Mahmood v The Commissioners for HMRC [2024] UKFTT 114 (TC) 25 January 2024

Metatron DOO v The Commissioners for HMRC [2024] UKFTT 115 (TC) 25 January 2024

Stephen Ray v The Commissioners for HMRC [2024] UKFTT 141 (TC) 25 January 2024

The APP Accounting Group Limited v Uberdev Limited & Anor [2024] UKFTT 100 (TC) 25 January 2024

The Boston Consulting Group UK LLP & Ors v The Commissioners for HMRC [2024] UKFTT 84 (TC) 23 January 2024

Canadian Solar EMEA GmbH v The Commissioners for HMRC [2024] UKFTT 85 (TC) 22 January 2024

Paul Hunt & Ors v The Commissioners for HMRC [2024] UKFTT 78 (TC) 22 January 2024

Minstrell Recruitment Limited & Ors v The Commissioners for HMRC [2024] UKFTT 82 (TC) 19 January 2024

Alpha Republic Limited v The Commissioners for HMRC [2024] UKFTT 68 (TC) 17 January 2024

Essex Trading Limited v The Commissioners for HMRC [2024] UKFTT 69 (TC) 17 January 2024

Three Shires Trailers Limited v The Commissioners for HMRC [2024] UKFTT 79 (TC) 17 January 2024

Alastair Cattrell v The Commissioners for HMRC [2024] UKFTT 67 (TC) 16 January 2024

Derek Shaw Racing Limited v The Commissioners for HMRC [2024] UKFTT 83 (TC) 16 January 2024

H Tideswell & Sons Limited v The Commissioners for HMRC [2024] UKFTT 54 (TC) 16 January 2024

Marion Trading Limited v The Director of Border Revenue [2024] UKFTT 55 (TC) 16 January 2024

Sabbir Patwary v The Commissioners for HMRC [2024] UKFTT 53 (TC) 16 January 2024

Sarah Godliman v The Commissioners for HMRC [2024] UKFTT 81 (TC) 16 January 2024

James Keighley & Anor v The Commissioners for HMRC [2024] UKFTT 30 (TC) 8 January 2024

39 Fitzjohns Avenue Limited v The Commissioners for HMRC [2024] UKFTT 28 (TC) 4 January 2024

99p Recycling Ltd v The Commissioners for HMRC [2024] UKFTT 13 (TC) 4 January 2024

Asif Patel v The Commissioners for HMRC [2024] UKFTT 80 (TC) 4 January 2024

New Claire Wine Ltd v The Commissioners for HMRC [2024] UKFTT 14 (TC) 4 January 2024

Trustees of the Peter Buckley Settlement v The Commissioners for HMRC [2024] UKFTT 29 (TC) 4 January 2024

Laurence Onwufuju v The Commissioners for HMRC [2024] UKFTT 52 (TC) 3 January 2024

Paul Judd v The Commissioners for HMRC [2024] UKFTT 51 (TC) 3 January 2024

Vikrant Bhargava v The Commissioners for HMRC [2024] UKFTT 66 (TC) 3 January 2024

Bandstream Media and Corporate Communications Limited v The Commissioners for HMRC [2024] UKFTT 49 (TC) 22 December 2023

Bandstream Media and Corporate Communications Limited v The Commissioners for HMRC [2024] UKFTT 11 (TC) 22 December 2023

Paul Tomas v The Commissioners for HMRC [2024] UKFTT 15 (TC) 22 December 2023

Star-Images Enterprises Ltd v The Commissioners for HMRC [2024] UKFTT 50 (TC) 22 December 2023

Delphi Derivatives Limited v The Commissioners for HMRC [2023] UKFTT 722 (TC) 21 December 2023

Neil Wills v The Commissioners for HMRC [2024] UKFTT 12 (TC) 20 December 2023

CF Booth Limited v The Commissioners for HMRC [2024] UKFTT 347 (TC) 19 December 2023

Pracyva Ltd v The Commissioners for HMRC [2024] UKFTT 32 (TC) 18 December 2023

Bolt Services UK Limited v The Commissioners for HMRC [2023] UKFTT 1043 (TC) 15 December 2023

Pulak Rakshit & Ors v The Commissioners for HMRC [2023] UKFTT 1044 (TC) 15 December 2023

Realreed Limited v The Commissioners for HMRC [2023] UKFTT 1042 (TC) 15 December 2023

Aesthetic-Doctor.Com Ltd v The Commissioners for HMRC [2024] UKFTT 48 (TC) 12 December 2023

Andrew Newall v The Commissioners for HMRC [2024] UKFTT 47 (TC) 11 December 2023

PD & MJ Limited v The Commissioners for HMRC [2024] UKFTT 38 (TC) 11 December 2023

Jonathan Harwood v The Commissioners for HMRC [2024] UKFTT 46 (TC) 8 December 2023

MW High Tech Projects UK Limited v The Commissioners for HMRC [2023] UKFTT 1040 (TC) 5 December 2023

Felicity Harber v The Commissioners for HMRC [2023] UKFTT 1007 (TC) 4 December 2023

Clive Green v The Commissioners for HMRC [2023] UKFTT 1006 (TC) 1 December 2023

Atholl House Productions Limited v The Commissioners for HMRC [2024] UKFTT 37 (TC) 29 November 2023

OOCL UK Branch v The Commissioners for HMRC [2023] UKFTT 996 (TC) 24 November 2023

Scott Macarthur v The Commissioners for HMRC [2023] UKFTT 997 (TC) 24 November 2023

Legend of Golden Temple Limited & Ors v The Commissioners for HMRC [2023] UKFTT 988 (TC) 23 November 2023

Acorn Venture Ltd v The Commissioners for HMRC [2023] UKFTT 995 (TC) 22 November 2023

Janch Limited v The Commissioners for HMRC [2023] UKFTT 990 (TC) 22 November 2023

Charles Collier & Anor v The Commissioners for HMRC [2023] UKFTT 993 (TC) 21 November 2023

Steven Bowen v The Commissioners for HMRC [2023] UKFTT 992 (TC) 21 November 2023

Vision Dispensing Limited v The Commissioners for HMRC [2023] UKFTT 991 (TC) 21 November 2023

Christopher Legg v The Commissioners for HMRC [2023] UKFTT 994 (TC) 20 November 2023

Nicholas Bell & Ors v The Commissioners for HMRC [2023] UKFTT 989 (TC) 20 November 2023

Simple Energy Limited v The Commissioners for HMRC [2023] UKFTT 976 (TC) 17 November 2023

Conditionaire Energy Savers Ltd & Anor v The Commissioners for HMRC [2023] UKFTT 977 (TC) 16 November 2023

Douglas Lakeland v The Commissioners for HMRC [2023] UKFTT 978 (TC) 16 November 2023

Drinks and Food UK Limited v The Commissioners for HMRC [2023] UKFTT 979 (TC) 16 November 2023

Gary Ives v The Commissioners for HMRC [2023] UKFTT 968 (TC) 13 November 2023

Learna Limited v The Commissioners for HMRC [2023] UKFTT 972 (TC) 9 November 2023

James Fera v The Commissioners for HMRC [2023] UKFTT 961 (TC) 8 November 2023

Parker Hannifin (GB) Limited v The Commissioners for HMRC [2023] UKFTT 971 (TC) 8 November 2023

Sylvia Hook (trading as Sylmis Puppies also known as Sylml Puppies) & Anor v The Commissioners for HMRC [2023] UKFTT 960 (TC) 8 November 2023

Access Contracting Services Ltd v The Commissioners for HMRC [2023] UKFTT 973 (TC) 6 November 2023

Dan Andrei Hagi-Nicovici v The Commissioners for HMRC [2023] UKFTT 967 (TC) 6 November 2023

M & S Property Services (NW) Ltd v The Commissioners for HMRC [2023] UKFTT 969 (TC) 6 November 2023

Sunday Salokun v The Commissioners for HMRC [2023] UKFTT 962 (TC) 6 November 2023

Watch Trading Co v The Director of Border Revenue [2023] UKFTT 963 (TC) 6 November 2023

Andrew James Wilson v The Commissioners for HMRC [2023] UKFTT 944 (TC) 3 November 2023

Gap Group Limited v The Commissioners for HMRC [2023] UKFTT 970 (TC) 2 November 2023

EF Brosch & Ors v The Commissioner for HMRC [2023] UKFTT 945 (TC) 31 October 2023

French Sole (Marylebone) Ltd v The Commissioners for HMRC [2023] UKFTT 913 (TC) 30 October 2023

Mark Alan Smith v The Commissioners for HMRC [2023] UKFTT 912 (TC) 30 October 2023

Aleksander Vinni v The Commissioners for HMRC [2023] UKFTT 911 (TC) 27 October 2023

Newport City Council v Welsh Revenue Authority & Anor [2023] UKFTT 914 (TC) 27 October 2023

Apsley Way Property Holdings Limited v The Commissioners for HMRC [2023] UKFTT 907 (TC) 24 October 2023

Andrzej Osmolski v The Commissioners for HMRC [2023] UKFTT 905 (TC) 23 October 2023

Derby Quad Limited v The Commissioners for HMRC [2023] UKFTT 904 (TC) 23 October 2023

Michael Barrett v The Commissioners for HMRC [2023] UKFTT 902 (TC) 23 October 2023

MyPay Limited v The Commissioners for HMRC [2023] UKFTT 890 (TC) 23 October 2023

Navin Joshi v The Commissioners for HMRC [2023] UKFTT 903 (TC) 23 October 2023

Samuel Halpern v The Commissioners for HMRC [2023] UKFTT 959 (TC) 23 October 2023

Vistry Homes Ltd & Anor v The Commissioners for HMRC [2023] UKFTT 906 (TC) 23 October 2023

Jonathan Ralph v The Commissioners for HMRC [2023] UKFTT 901 (TC) 20 October 2023

Wayne Bottomer v The Commissioners for HMRC [2023] UKFTT 893 (TC) 20 October 2023

Biznomy Solutions UK Ltd v The Commissioners for HMRC [2023] UKFTT 892 (TC) 17 October 2023

Pirmal Healthcare UK Limited v The Commissioners for HMRC [2023] UKFTT 891 (TC) 17 October 2023

Newcastle United Football Company Ltd v The Commissioners for HMRC [2024] UKFTT 223 (TC) 16 October 2023

L-L-O Contracting Ltd Ors v The Commissioners for HMRC [2023] UKFTT 859 (TC) 13 October 2023

White Breeze Limited v The Commissioners for HMRC [2023] UKFTT 862 (TC) 13 October 2023

Craig Kay v The Commissioners for HMRC [2023] UKFTT 861 (TC) 12 October 2023

Greenwich Contracts Limited v The Commissioners for HMRC [2023] UKFTT 874 (TC) 12 October 2023

Hart St Maltings Ltd v The Commissioners for HMRC [2023] UKFTT 860 (TC) 12 October 2023

Fatima Jewellers Limited v The Commissioners for HMRC [2023] UKFTT 889 (TC) 11 October 2023

Abigail Wilmore v The Commissioners for HMRC [2023] UKFTT 858 (TC) 6 October 2023

Graham Chisnall & Ors v The Commissioners for HMRC [2023] UKFTT 857 (TC) 5 October 2023

KRS Finance Ltd v The Commissioners for HMRC [2023] UKFTT 855 (TC) 5 October 2023

Kirin Kalia v The Commissioners for HMRC [2023] UKFTT 875 (TC) 4 October 2023

Richard Monks v The Commissioners for HMRC [2023] UKFTT 853 (TC) 4 October 2023

RK Hosking v The Commissioners for HMRC [2023] UKFTT 943 (TC) 3 October 2023

Gareth Evans v The Commissioners for HMRC [2023] UKFTT 869 (TC) 2 October 2023

JFS London Ltd v The Commissioners for HMRC [2023] UKFTT 852 (TC) 2 October 2023

Claire Marie Walker v The Commissioners for HMRC [2023] UKFTT 865 (TC) 29 September 2023

Joanne Robson v The Commissioners for HMRC [2023] UKFTT 868 (TC) 29 September 2023

JPMorgan Chase Bank, NA v The Commissioners for HMRC [2023] UKFTT 856 (TC) 29 September 2023

Mark White & Anor v The Commissioners for HMRC [2023] UKFTT 866 (TC) 29 September 2023

Robert Bird v The Commissioners for HMRC [2023] UKFTT 870 (TC) 29 September 2023

Caleb Brandon Halstead v The Commissioners for HMRC [2023] UKFTT 871 (TC) 27 September 2023

Eva Mary Butler & Ors v The Commissioners for HMRC [2023] UKFTT 872 (TC) 27 September 2023

McGeown Transport Limited v The Commissioners for HMRC [2023] UKFTT 854 (TC) 27 September 2023

Mohammed Akrami v The Commissioners for HMRC [2023] UKFTT 867 (TC) 27 September 2023

Sharon Suttle v The Commissioners for HMRC [2023] UKFTT 873 (TC) 26 September 2023

People Services Solution Ltd v The Commissioners for HMRC [2023] UKFTT 786 (TC) 22 September 2023

Mohammed Butt & Anor v National Crime Agency [2023] UKFTT 785 (TC) 21 September 2023

Sangeeta Modha v The Commissioners for HMRC [2023] UKFTT 783 (TC) 20 September 2023

UK Funerals On-line Limited v The Commissioners for HMRC [2023] UKFTT 784 (TC) 20 September 2023

Anra Deals Limited v The Commissioners for HMRC [2023] UKFTT 755 (TC) 13 September 2023

Bull Brand Limited v The Commissioners for HMRC [2023] UKFTT 748 (TC) 7 September 2023

Hive Umbrella Limited v The Commissioners for HMRC [2023] UKFTT 753 (TC) 7 September 2023

WF & L Limited v The Commissioners for HMRC [2023] UKFTT 754 (TC) 7 September 2023

Alpha Republic Limited v The Commissioners for HMRC [2023] UKFTT 750 (TC) 5 September 2023

Peter Hemingway v The Commissioners for HMRC [2023] UKFTT 749 (TC) 5 September 2023

Richard Chattaway v The Commissioners for HMRC [2023] UKFTT 752 (TC) 5 September 2023

Richard Warner v The Commissioners for HMRC [2023] UKFTT 751 (TC) 5 September 2023

Heartlands House Limited v The Commissioners for HMRC [2023] UKFTT 747 (TC) 1 September 2023

John Sharp v The Commissioners for HMRC [2023] UKFTT 746 (TC) 1 September 2023

Konstruct Recruitment Limited & Anor v The Commissioners for HMRC [2023] UKFTT 745 (TC) 1 September 2023

Contractors Support Limited v The Commissioners for HMRC [2023] UKFTT 744 (TC) 31 August 2023

Henderson Acquisitions Ltd v The Commissioners for HMRC [2023] UKFTT 739 (TC) 31 August 2023

Echo Construction Ltd v The Commissioners for HMRC [2023] UKFTT 740 (TC) 29 August 2023

Ashley Charles Trees v The Commissioners for HMRC [2023] UKFTT 729 (TC) 25 August 2023

Gurmit Singh v The Commissioners for HMRC [2023] UKFTT 738 (TC) 25 August 2023

All Answers Limited v The Commissioners for HMRC [2023] UKFTT 737 (TC) 23 August 2023

Espalier Ventures Property (Lansdowne Road) Ltd v The Commissioners for HMRC [2023] UKFTT 725 (TC) 23 August 2023

Prutish Gopaul v The Commissioners for HMRC [2023] UKFTT 728 (TC) 23 August 2023

GB-Gadgets Ltd v The Commissioners for HMRC [2023] UKFTT 726 (TC) 21 August 2023

Waseem Shahid v The Commissioners for HMRC [2023] UKFTT 716 (TC) 18 August 2023

Ifeoma Nwadei v The Commissioners for HMRC [2023] UKFTT 724 (TC) 17 August 2023

Paul Henley v The Commissioners for HMRC [2023] UKFTT 720 (TC) 17 August 2023

Daniel Simmonite v The Commissioners for HMRC [2023] UKFTT 721 (TC) 16 August 2023

United Biscuits (UK) Ltd v The Commissioners for HMRC [2023] UKFTT 864 (TC) 16 August 2023

Gigabiz Ltd & Ors v The Commissioners for HMRC [2023] UKFTT 693 (TC) 15 August 2023

Kenan Altunis v The Commissioners for HMRC [2023] UKFTT 719 (TC) 15 August 2023

Constantin Rotaru v The Commissioners for HMRC [2023] UKFTT 713 (TC) 14 August 2023

Derrida Holdings Limited v The Commissioners for HMRC [2023] UKFTT 715 (TC) 14 August 2023

Little Lever Working Mens Club v The Commissioners for HMRC [2023] UKFTT 714 (TC) 14 August 2023

Gilad Kalchheim v The Commissioners for HMRC [2023] UKFTT 709 (TC) 11 August 2023

KRF UK Limited v The Commissioners for HMRC [2023] UKFTT 717 (TC) 11 August 2023

Tran Van Pho Tsang v The Commissioners for HMRC [2023] UKFTT 694 (TC) 11 August 2023

Darren Dunckley v The Commissioners for HMRC [2023] UKFTT 707 (TC) 10 August 2023

Gallagher's Windows, Doors & Conservatories Ltd v The Commissioners for HMRC [2023] UKFTT 706 (TC) 10 August 2023

Mohammed Naseemdost v The Commissioners for HMRC [2023] UKFTT 703 (TC) 9 August 2023

Thomas Kozlowski v The Commissioners for HMRC [2023] UKFTT 711 (TC) 8 August 2023

Waynefleet Limited v The Commissioners for HMRC [2023] UKFTT 710 (TC) 8 August 2023

Louise Duncan v The Commissioners for HMRC [2023] UKFTT 697 (TC) 7 August 2023

Michael Standing v The Commissioners for HMRC [2023] UKFTT 698 (TC) 7 August 2023

Ark Angel Ltd v The Commissioners for HMRC [2023] UKFTT 705 (TC) 4 August 2023

Hobbs Close Ltd v The Commissioners for HMRC & Anor [2023] UKFTT 696 (TC) 4 August 2023

Olivia Wilkinson & Ors v The Commissioners for HMRC [2023] UKFTT 695 (TC) 4 August 2023

The Gala Film Partners, LLP v The Commissioners for HMRC [2023] UKFTT 699 (TC) 4 August 2023

Golf Holidays Worldwide Limited v The Commissioners for HMRC [2023] UKFTT 701 (TC) 3 August 2023

Landmaster Investment Limited & Anor v The Commissioners for HMRC [2023] UKFTT 736 (TC) 3 August 2023

Sunil Joseph v The Commissioners for HMRC [2023] UKFTT 704 (TC) 3 August 2023

Magic Carpets (Commercial) Limited v The Commissioners for HMRC [2023] UKFTT 700 (TC) 1 August 2023

Jason Nicholas James v The Commissioners for HMRC [2023] UKFTT 661 (TC) 31 July 2023

Benjamin Redgraves v The Commissioners for HMRC [2023] UKFTT 658 (TC) 28 July 2023

Christopher Diball v The Commissioners for HMRC [2023] UKFTT 657 (TC) 28 July 2023

Desser & Co Ltd v The Commissioners for HMRC [2023] UKFTT 662 (TC) 28 July 2023

Noel Spencer v The Commissioners for HMRC [2023] UKFTT 660 (TC) 28 July 2023

Purple Sunset Limited v The Commissioners for HMRC [2023] UKFTT 659 (TC) 28 July 2023

Foundry Supplies UK Limited v The Commissioners for HMRC [2023] UKFTT 656 (TC) 25 July 2023

John Beesley & Anor v The Commissioners for HMRC [2023] UKFTT 650 (TC) 25 July 2023

Killik & Co LLP v The Commissioners for HMRC [2023] UKFTT 653 (TC) 25 July 2023

UAB Justtrans v Director of Border Force [2023] UKFTT 629 (TC) 25 July 2023

Darren Mynett v The Commissioners for HMRC [2023] UKFTT 652 (TC) 24 July 2023

John Stenhouse v The Commissioners for HMRC [2023] UKFTT 635 (TC) 24 July 2023

Redevco Properties UK 1 Limited v The Commissioners for HMRC [2023] UKFTT 655 (TC) 21 July 2023

Stephen Lee v The Commissioners for HMRC [2023] UKFTT 651 (TC) 18 July 2023

The Executors of Leslie Vivienne Elborne & Ors v The Commissioners for HMRC [2023] UKFTT 626 (TC) 14 July 2023

Thomas James Niewiarowski v The Commissioners for HMRC [2023] UKFTT 649 (TC) 14 July 2023

Denislav Ganchev TMD-Trans Ltd v The Director of Border Revenue [2023] UKFTT 863 (TC) 13 July 2023

Massala Exotic Limited v The Commissioners for HMRC [2023] UKFTT 621 (TC) 13 July 2023

Andrew Jonathan and Della Ann Bloom v The Commissioners for HMRC [2023] UKFTT 628 (TC) 12 July 2023

Epem Limited v The Commissioners for HMRC [2023] UKFTT 627 (TC) 12 July 2023

James George Gibson v The Commissioners for HMRC [2023] UKFTT 648 (TC) 12 July 2023

M R Currell Limited v The Commissioners for HMRC [2023] UKFTT 613 (TC) 12 July 2023

Vitalie Milasenco v The Commissioners for HMRC [2023] UKFTT 620 (TC) 12 July 2023

Paul Kerbey v Director of Border Force [2023] UKFTT 647 (TC) 11 July 2023

Singleton Birch Limited & Anor v The Commissioners for HMRC [2023] UKFTT 619 (TC) 11 July 2023

Sylvia Hook (trading as Sylmis Puppies also known as Sylml Puppies) & Anor v The Commissioners for HMRC [2023] UKFTT 618 (TC) 11 July 2023

Muller Dairy (UK) Limited v The Commissioners for HMRC [2023] UKFTT 654 (TC) 7 July 2023

Daniel Kenwright v The Commissioners for HMRC [2023] UKFTT 616 (TC) 5 July 2023

Ian Charles Strachan v The Commissioners for HMRC [2023] UKFTT 617 (TC) 5 July 2023

JP Trans URK BV v Director Border Revenue [2023] UKFTT 612 (TC) 5 July 2023

Sonder Europe Limited v The Commissioners for HMRC [2023] UKFTT 610 (TC) 5 July 2023

Ebuyer (UK) Limited v The Commissioners for HMRC [2023] UKFTT 611 (TC) 4 July 2023

Spirit Motor Company Limited v The Commissioners for HMRC [2023] UKFTT 614 (TC) 30 June 2023

Aizio Associated Limited & Ors v The Commissioners for HMRC [2023] UKFTT 576 (TC) 29 June 2023

Waterloo Car Hire (a partnership) v The Commissioners for HMRC [2023] UKFTT 549 (TC) 29 June 2023

Polyteck Building Services Ltd v The Commissioners for HMRC [2023] UKFTT 575 (TC) 28 June 2023

Sentinel Fire and Security Systems Limited v The Commissioners for HMRC [2023] UKFTT 550 (TC) 26 June 2023

Illuminate Skin Clinics Ltd v The Commissioners for HMRC [2023] UKFTT 547 (TC) 23 June 2023

Patrick Ashe v The Commissioners for HMRC [2023] UKFTT 538 (TC) 22 June 2023

Pierre Andre Divisia v The Commissioners for HMRC [2023] UKFTT 543 (TC) 22 June 2023

Naila Hussain v The Commissioners for HMRC [2023] UKFTT 545 (TC) 21 June 2023

SB Wakefield Limited v The Commissioners for HMRC [2023] UKFTT 548 (TC) 19 June 2023

Meades v The Commissioners for HMRC [2023] UKFTT 544 (TC) 15 June 2023

Ameet Shah (as executor of the estate of Anantrai Maneklal Shah deceased) v The Commissioners for HMRC [2023] UKFTT 539 (TC) 14 June 2023

Bakery Badjie v The Commissioners for HMRC [2023] UKFTT 537 (TC) 14 June 2023

Hare Wines Limited v The Commissioners for HMRC [2023] UKFTT 536 (TC) 14 June 2023

3D CROWD CIC v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKFTT 495 (TC) 12 June 2023

Raystra Healthcare Limited v The Commissioners for HMRC [2023] UKFTT 496 (TC) 12 June 2023

Walkers Snack Foods Limited v The Commissioners for HMRC [2024] UKFTT 31 (TC) 8 June 2023

Innovation Rehab Limited v The Commissioners for HMRC [2023] UKFTT 472 (TC) 6 June 2023

Maxxim Residential Design Limited v The Commissioners for HMRC [2023] UKFTT 474 (TC) 2 June 2023

Nicky Howard-Ravenspine v The Commissioners for HMRC [2023] UKFTT 471 (TC) 2 June 2023

Top-Notch Accountants Limited v The Commissioners for HMRC [2023] UKFTT 473 (TC) 2 June 2023

WWM Rose & Sons Ltd v The Commissioners for HMRC [2023] UKFTT 470 (TC) 31 May 2023

Hughes Property Partners Limited v The Commissioners for HMRC [2023] UKFTT 453 (TC) 25 May 2023

Coonley Trading Limited & Anor v The Commissioners for HMRC [2023] UKFTT 452 (TC) 24 May 2023

David Hamill v The Commissioners for HMRC [2023] UKFTT 451 (TC) 23 May 2023

Suterwalla & Anor. v The Commissioners for HMRC [2023] UKFTT 450 (TC) 23 May 2023

Swiss Centre Limited v The Commissioners for HMRC [2023] UKFTT 449 (TC) 22 May 2023

Nations Recruitment Limited v The Commissioners for HMRC [2023] UKFTT 494 (TC) 18 May 2023

Vijayasarathi Baskararajulu v The Commissioners for HMRC [2023] UKFTT 430 (TC) 18 May 2023

Philip Leslie Jinks v The Commissioners for HMRC [2023] UKFTT 431 (TC) 17 May 2023

Dr Harry Nduka v The Commissioners for HMRC [2023] UKFTT 420 (TC) 15 May 2023

P. R. B. Trading Limited v The Commissioners for HMRC [2023] UKFTT 421 (TC) 15 May 2023

Paul Baxendale-Walker v The Commissioners for HMRC [2026] UKFTT 676 (TC) 12 May 2023

NWM Solutions Limited v The Commissioners for HMRC [2023] UKFTT 448 (TC) 11 May 2023

Andrzej Niec v Commissioners for HMRC [2023] UKFTT 415 (TC) 10 May 2023

City Plant Ltd v Commissioners for HMRC [2023] UKFTT 414 (TC) 10 May 2023

Grzegorz Szczepaniak v Director of Border Revenue [2023] UKFTT 416 (TC) 10 May 2023

Edward Lam Shang Leen v The Commissioners for HMRC [2023] UKFTT 407 (TC) 5 May 2023

ABA Motors Limited v The Commissioners for HMRC [2023] UKFTT 406 (TC) 3 May 2023

PPX Metal Management Ltd v The Commissioners for HMRC [2023] UKFTT 405 (TC) 3 May 2023

St Patrick’s International College Limited & Ors v The Commissioners for HMRC [2023] UKFTT 408 (TC) 3 May 2023

Uflex Europe Limited v The Commissioners for HMRC [2023] UKFTT 409 (TC) 3 May 2023

Robert Williams v The Commissioners for HMRC [2023] UKFTT 429 (TC) 2 May 2023

Elbrook (Cash & Carry) Limited v The Commissioners for HMRC [2023] UKFTT 403 (TC) 28 April 2023

Mohammed Zaman v The Commissioners for HMRC [2023] UKFTT 404 (TC) 28 April 2023

Louis Daniel Moore v The Commissioners for HMRC [2023] UKFTT 399 (TC) 25 April 2023

Toby Hextall v The Commissioners for HMRC [2023] UKFTT 390 (TC) 25 April 2023

Yorkshire Agricultural Society v The Commissioners for HMRC [2023] UKFTT 389 (TC) 25 April 2023

Giles Ellis v The Commissioners for HMRC [2023] UKFTT 388 (TC) 24 April 2023

Steven James Mort v The Commissioners for HMRC [2023] UKFTT 387 (TC) 24 April 2023

Asset House Piccadilly Limited v The Commissioners for HMRC [2023] UKFTT 385 (TC) 19 April 2023

GLO-BALL GROUP LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKFTT 435 (TC) 19 April 2023

Ante Mikalic v The Director of Border Force [2023] UKFTT 377 (TC) 18 April 2023

Cranham Sports LLP v The Commissioners for HMRC [2023] UKFTT 373 (TC) 18 April 2023

Sports Invest UK Limited v The Commissioners for HMRC [2023] UKFTT 376 (TC) 18 April 2023

Tasca Tankers Limited v The Commissioners for HMRC [2023] UKFTT 372 (TC) 18 April 2023

Innate-Essence Limited v The Commissioners for HMRC [2023] UKFTT 371 (TC) 17 April 2023

Marie Guerlain-Desai v The Commissioners for HMRC [2023] UKFTT 374 (TC) 17 April 2023

Thariq Mohammed v The Commissioners for HMRC [2023] UKFTT 375 (TC) 14 April 2023

Dr Pradip Kumar Sheth v The Commissioners for HMRC [2023] UKFTT 368 (TC) 13 April 2023

Oladipupo Abijola Fagbewesa v The Commissioners for HMRC [2023] UKFTT 367 (TC) 12 April 2023

Benjamin Simon Alan Cooke v The Commissioners for HMRC [2023] UKFTT 369 (TC) 11 April 2023

Mohammad Azharul Islam Sikder v The Commissioners for HMRC [2023] UKFTT 362 (TC) 5 April 2023

Zoe Shisha Events Limited v The Commissioners for HMTC [2023] UKFTT 398 (TC) 5 April 2023

James Scott v The Commissioners for HMRC [2023] UKFTT 360 (TC) 4 April 2023

John Buckingham v The Commissioners for HMRC [2023] UKFTT 358 (TC) 4 April 2023

Liban Awdon v The Commissioners for HMRC [2023] UKFTT 361 (TC) 4 April 2023

NWM Solutions Limited v The Commissioners for HMRC [2023] UKFTT 364 (TC) 4 April 2023

Oral Healthcare Limited v The Commissioners for HMRC [2023] UKFTT 357 (TC) 4 April 2023

Rolldeen Estates Limited v The Commissioners for HMRC [2023] UKFTT 359 (TC) 4 April 2023

Beigebell Limited (No 2) v The Commissioners for HMRC [2023] UKFTT 363 (TC) 3 April 2023

Paul David Eveleigh v The Commissioners for HMRC [2023] UKFTT 356 (TC) 3 April 2023

Morgan Lloyd Trustees Limited & Ors v The Commissioners for HMRC [2023] UKFTT 355 (TC) 31 March 2023

Amarjeet Mudan & Anor v The Commissioners for HMRC [2023] UKFTT 317 (TC) 28 March 2023

James Charles Pride as trustee of the estate of the late Geraldine Jill Pride v The Commissioners for HMRC [2023] UKFTT 316 (TC) 28 March 2023

Jeremy Coller v The Commissioners for HMRC [2023] UKFTT 212 (TC) 28 March 2023

Mediability Limited v The Commissioners for HMRC [2023] UKFTT 315 (TC) 28 March 2023

Gary Lineker & Anor t/a Gary Lineker Media v The Commissioners for HMRC [2023] UKFTT 340 (TC) 27 March 2023

Ashley Charles Trees v The Commissioners for HMRC [2023] UKFTT 339 (TC) 24 March 2023

Vanrooyen (Elite Prestige Supercars) Limited v The Commissioners for HMRC [2023] UKFTT 338 (TC) 23 March 2023

Dalriada Trustees Limited (as Administrator of the Grosvenor Parade Pension Scheme & Ors) & Ors v The Commissioners for HMRC [2023] UKFTT 314 (TC) 21 March 2023

Mark Northwood v The Commissioners for HMRC [2023] UKFTT 351 (TC) 21 March 2023

Simon England & Anor v The Commissioners for HMRC [2023] UKFTT 313 (TC) 15 March 2023

Bharat Patel v The Commissioners for HMRC [2023] UKFTT 296 (TC) 14 March 2023

James Faiers v The Commissioners for HMRC [2023] UKFTT 297 (TC) 14 March 2023

James O’Neil & Ors v v The Commissioners for HMRC [2023] UKFTT 290 (TC) 14 March 2023

Jonathan Manguiat v The Commissioners for HMRC [2023] UKFTT 312 (TC) 14 March 2023

Olu Olufote v The Commissioners for HMRC [2023] UKFTT 130 (TC) 14 March 2023

Prisma Recruitment Limited v The Commissioners for HMRC [2023] UKFTT 291 (TC) 14 March 2023

Lalji Vekaria v The Commissioners for HMRC [2023] UKFTT 288 (TC) 13 March 2023

Ocean Choice International Limited v The Commissioners for HMRC [2023] UKFTT 289 (TC) 13 March 2023

Asset House Piccadilly Limited v The Commissioners for HMRC [2023] UKFTT 279 (TC) 10 March 2023

Putney Power Limited & Ors v The Commissioners for HMRC [2023] UKFTT 292 (TC) 10 March 2023

Christopher Byrne v The Commissioners for HMRC [2023] UKFTT 293 (TC) 9 March 2023

Darryn Lyons v The Commissioners for HMRC [2023] UKFTT 294 (TC) 9 March 2023

Engim Cenkci v The Commissioners for HMRC [2023] UKFTT 270 (TC) 9 March 2023

Ezy Solutions Ltd (In Liquidation) Milo Corporation Ltd (In Liquidation) v His Majesty's Revenue & Customs 9 March 2023

Ezy Solutions Ltd (in liquidation) v The Commissioners for HMRC [2024] UKFTT 299 (TC) 9 March 2023

Rizwan Butt v The Commissioners for HMRC [2023] UKFTT 295 (TC) 9 March 2023

Universal Flooring (Contractors) Limited & Anor. v The Commissioners for HMRC [2023] UKFTT 282 (TC) 9 March 2023

Karl Blake v The Commissioners for HMRC [2023] UKFTT 284 (TC) 8 March 2023

Lorraine Hayes v The Welsh Revenue Authority [2023] UKFTT 280 (TC) 8 March 2023

Luca Delivery Limited v The Commissioners for HMRC [2023] UKFTT 278 (TC) 8 March 2023

Natco Foods Limited v The Commissioners for HMRC [2023] UKFTT 274 (TC) 8 March 2023

Nicholas Henderson v The Commissioners for HMRC [2023] UKFTT 281 (TC) 8 March 2023

Allegion (UK) Limited v The Commissioners for HMRC [2023] UKFTT 273 (TC) 7 March 2023

The Young Driver Training Limited v The Commissioners for HMRC [2023] UKFTT 271 (TC) 7 March 2023

Thomas Merlin Ash v The Commissioners for HMRC [2023] UKFTT 272 (TC) 7 March 2023

Robert Robson v The Commissioners for HMRC [2023] UKFTT 226 (TC) 2 March 2023

Phu Hung Limited v The Commissioners for HMRC [2023] UKFTT 224 (TC) 1 March 2023

Muller UK & Ireland Group LLP & Ors v The Commissioners for HMRC [2023] UKFTT 221 (TC) 22 February 2023

Refinitiv UK Holdings Limited & Anor. v The Commissioners for HMRC [2023] UKFTT 222 (TC) 22 February 2023

Fareham College v The Commissioners for HMRC [2023] UKFTT 214 (TC) 21 February 2023

Hillhead Limited v The Commissioners for HMRC [2023] UKFTT 215 (TC) 21 February 2023

Rashpal Singh Jabble v The Commissioners for HMRC [2023] UKFTT 213 (TC) 17 February 2023

Jonathan Hitchins & Ors. v The Commissioners for HMRC [2023] UKFTT 127 (TC) 16 February 2023

DSV Air & Sea Limited v The Commissioners for HMRC [2023] UKFTT 129 (TC) 14 February 2023

Brijesh Patel v The Commissioners for HMRC [2023] UKFTT 128 (TC) 13 February 2023

DHL Air Limited v The Commissioners for HMRC [2023] UKFTT 123 (TC) 13 February 2023

Omolade Netufo v The Commissioners for HMRC [2023] UKFTT 121 (TC) 10 February 2023

Paradise Wildlife Park Limited v The Commissioners for HMRC [2023] UKFTT 122 (TC) 10 February 2023

Godavari Consultancy Services Ltd v The Commissioners for HMRC [2023] UKFTT 120 (TC) 7 February 2023

Onuchika Eleonu v The Commissioners for HMRC [2023] UKFTT 109 (TC) 7 February 2023

CBD Flower Shop Limited v The Commissioners for HMRC [2023] UKFTT 107 (TC) 3 February 2023

Colm Brendan Malone v The Commissioners for HMRC [2023] UKFTT 98 (TC) 2 February 2023

Diamond Bodycraft Ltd v The Commissioners for HMRC [2023] UKFTT 100 (TC) 2 February 2023

Hussain Ali Omar v The Commissioners for HMRC [2023] UKFTT 101 (TC) 2 February 2023

The Commissioners for HMRC v Hamilton Bradbury Ltd (in liquidation) [2023] UKFTT 99 (TC) 2 February 2023

Benjamin Cohen v The Commissioners for HMRC [2023] UKFTT 90 (TC) 30 January 2023

Kuldip Bachra v The Commissioners for HMRC [2023] UKFTT 91 (TC) 30 January 2023

The Executors of the Estate of Peter John Linington & Anor v The Commissioners for HMRC [2023] UKFTT 89 (TC) 30 January 2023

Daniel Dunne v The Commissioners for HMRC [2023] UKFTT 88 (TC) 26 January 2023

David Beales v The Commissioners for HMRC [2023] UKFTT 386 (TC) 26 January 2023

Adrian McKiernan t/a AMK Fuels v The Commissioners for HMRC [2023] UKFTT 80 (TC) 25 January 2023

Pavan Trading Limited v The Commissioners for HMRC [2023] UKFTT 79 (TC) 25 January 2023

Tajinder Singh Pawar v The Commissioners for HMRC [2023] UKFTT 81 (TC) 25 January 2023

Stephen Garwood v The Commissioners for HMRC [2023] UKFTT 75 (TC) 23 January 2023

WJE Limited & Anor. v The Commissioners for HMRC [2023] UKFTT 74 (TC) 23 January 2023

S & L Barnes Limited v The Commissioners for HMRC [2023] UKFTT 42 (TC) 20 January 2023

Andrew Lillicrap v The Commissioners for HMRC [2023] UKFTT 72 (TC) 19 January 2023

Danielle Katie Sexton & Anor. v The Commissioners for HMRC [2023] UKFTT 73 (TC) 19 January 2023

Gain Capital Ltd v The Commissioners for HMRC [2023] UKFTT 61 (TC) 19 January 2023

Martin Clarke West v The Commissioners for HMRC [2023] UKFTT 63 (TC) 19 January 2023

The Commissioners for HMRC v Third Party [2023] UKFTT 71 (TC) 19 January 2023

Nicolas Burley v The Commissioners for HMRC [2023] UKFTT 59 (TC) 17 January 2023

Ince Gordon Dadds LLP v The Commissioners for HMRC [2023] UKFTT 44 (TC) 16 January 2023

Singh & Kainth t/a Western News v The Commissioners for HMRC [2023] UKFTT 43 (TC) 16 January 2023

Dr Syed Akhlaq Rizvi v The Commissioners for HMRC [2023] UKFTT 124 (TC) 13 January 2023

I.A. Barnett & Anor. v The Commissioners for HMRC [2023] UKFTT 62 (TC) 13 January 2023

Maqsood Hussain t/a Nisa Local v The Commissioners for HMRC [2023] UKFTT 40 (TC) 13 January 2023

Foreign National v The Commissioners for HMRC [2023] UKFTT 475 (TC) 12 January 2023

Paul Joseph Bryan t/a Bryan & Co Solicitors v The Commissioners for HMRC [2023] UKFTT 33 (TC) 12 January 2023

Reliable Shipping Limited v The Commissioners for HMRC [2023] UKFTT 45 (TC) 12 January 2023

ATN Marketing Limited v The Commissioners for HMRC [2023] UKFTT 30 (TC) 11 January 2023

Mareel Limited v The Commissioners for HMRC [2023] UKFTT 283 (TC) 11 January 2023

B&M Retail Limited v The Commissioners for HMRC [2023] UKFTT 34 (TC) 10 January 2023

Nicholas John Hall & Anor (as Trustees of the Carolina Raboni Estate) v The Commissioners for HMRC [2023] UKFTT 32 (TC) 10 January 2023

Isle of Wight NHS Trust & Ors. v The Commissioners for HMRC [2023] UKFTT 23 (TC) 9 January 2023

Nikola Polakova v The Commissioners for HMRC [2023] UKFTT 31 (TC) 9 January 2023

Edyta Sowa (trading as Nefaria Trans) v The Commissioners for HMRC [2023] UKFTT 87 (TC) 6 January 2023

Teresa McGowan v The Commissioners for HMRC [2023] UKFTT 28 (TC) 6 January 2023

Wired Orthodontics Limited & Ors v The Commissioners for HMRC [2023] UKFTT 17 (TC) 6 January 2023

Edward Phelan v The Commissioners for HMRC [2023] UKFTT 29 (TC) 5 January 2023

Golden Grove Trust v The Commissioners for HMRC [2023] UKFTT 27 (TC) 5 January 2023

Hare Wines Limited v The Commissioners for HMRC [2023] UKFTT 25 (TC) 3 January 2023

Hoopla Animation Limited v The Commissioners for HMRC [2023] UKFTT 24 (TC) 3 January 2023

Mark Goodall v The Commissioners for HMRC [2023] UKFTT 18 (TC) 29 December 2022

Bicester Property Interiors Limited v The Commissioners for HMRC [2023] UKFTT 13 (TC) 21 December 2022

Manipay Limited v The Commissioners for HMRC [2023] UKFTT 16 (TC) 21 December 2022

Matthew Kensall v The Commissioners for HMRC [2023] UKFTT 11 (TC) 21 December 2022

TalkTalk Telecom Limited v The Commissioners for HMRC [2023] UKFTT 12 (TC) 21 December 2022

Vortex Enterprises Limited v The Commissioners for HMRC [2023] UKFTT 211 (TC) 21 December 2022

2 Green Smile Limited & Anor v The Commissioners for HMRC [2023] UKFTT 15 (TC) 20 December 2022

Everyday Wholesale Limited v The Commissioners for HMRC [2023] UKFTT 60 (TC) 20 December 2022

Everyday Wholesale Limited v The Commissioners for HMRC [2023] UKFTT 78 (TC) 20 December 2022

Nilebond Limited v The Commissioners for HMRC [2023] UKFTT 14 (TC) 19 December 2022

Jason McCaffrey v The Commissioners for HMRC [2023] UKFTT 10 (TC) 14 December 2022

London Drying Ltd v The Commissioners for HMRC [2023] UKFTT 9 (TC) 14 December 2022

William Kealey & Anor v The Commissioners for HMRC [2023] UKFTT 108 (TC) 14 December 2022

Veho Limited v The Director of Border Revenue [2022] UKFTT 473 (TC) 13 December 2022

MPTL Limited v The Commissioners for HMRC [2022] UKFTT 472 (TC) 12 December 2022

Pye Motors Limited v The Commissioners for HMRC [2022] UKFTT 471 (TC) 12 December 2022

Opus Labour Services (In Liquidation) & Anor v The Commissioners for HMRC [2022] UKFTT 470 (TC) 9 December 2022

Shivsagar Enterprises Ltd v The Commissioners for HMRC [2022] UKFTT 22 (TC) 9 December 2022

Douglas Lambourne v The Commissioners for HMRC [2022] UKFTT 466 (TC) 8 December 2022

Jeffrey John Ashfield v The Commissioners for HMRC [2022] UKFTT 465 (TC) 8 December 2022

Epaminondas Embiricos v The Commissioners for HMRC [2022] UKFTT 464 (TC) 7 December 2022

James Anderson v PriceWaterhouseCoopers & Anor [2022] UKFTT 457 (TC) 6 December 2022

Matthew Evans v The Commissioners for HMRC [2022] UKFTT 458 (TC) 6 December 2022

Chrisovalandis Georgiou & Anor v The Commissioners for HMRC [2022] UKFTT 455 (TC) 5 December 2022

James Stuart Baillie v The Commissioners for HMRC [2022] UKFTT 456 (TC) 5 December 2022

Philip Gutmanovich Ravicher v The Commissioners for HMRC [2022] UKFTT 454 (TC) 5 December 2022

The Commissioners for HMRC v Dark Blue Umbrella Limited [2022] UKFTT 453 (TC) 5 December 2022

Peter Woodstock Harris v The Commissioners for HMRC [2022] UKFTT 447 (TC) 2 December 2022

S & B Distribution Limited v The Director of Border Revenue [2022] UKFTT 448 (TC) 2 December 2022

Niall Murphy v The Commissioners for HMRC [2023] UKFTT 702 (TC) 1 December 2022

Huilan Ge v Director of Border Revenue [2022] UKFTT 440 (TC) 29 November 2022

Gek Siu Ng v The Commissioners for HMRC [2022] UKFTT 441 (TC) 28 November 2022

David Oakes v The Commissioners for HMRC [2022] UKFTT 428 (TC) 24 November 2022

Fulfillment Logisitics UK Limited v The Commissioners for HMRC [2023] UKFTT 131 (TC) 23 November 2022

Mateusz Ziomek v The Director of Border Revenue [2022] UKFTT 444 (TC) 22 November 2022

Apollinaire Ltd & Anor v The Commissioners for HMRC [2022] UKFTT 432 (TC) 21 November 2022

Professor David Barrett v The Commissioners for HMRC [2022] UKFTT 423 (TC) 21 November 2022

Ashtons Legal (A Partnership) v The Commissioners for HMRC [2022] UKFTT 422 (TC) 15 November 2022

A v Commissioners for HMRC [2022] UKFTT 421 (TC) 14 November 2022

The Squa.Re Limited v The Commissioners for HMRC [2023] UKFTT 51 (TC) 14 November 2022

Thomas Cruise v The Commissioners for HMRC [2023] UKFTT 41 (TC) 14 November 2022

David Oakes v The Commissioners for HMRC [2022] UKFTT 413 (TC) 10 November 2022

Kattrak International Limited v The Commissioners for HMRC [2022] UKFTT 427 (TC) 10 November 2022

Michael Olaboyeji Akinbami v The Commissioners for HMRC [2022] UKFTT 426 (TC) 9 November 2022

Clive Kingdon & Ors v The Commissioners for HMRC [2022] UKFTT 407 (TC) 7 November 2022

Timothy Watts v The Commissioners for HMRC [2022] UKFTT 408 (TC) 7 November 2022

York Burton Lane Club and Institute Limited & Ors v The Commissioners for HMRC [2022] UKFTT 406 (TC) 7 November 2022

Elizabeth Green v The Commissioners for HMRC [2022] UKFTT 405 (TC) 4 November 2022

Charlene Hughes v The Commissioners for HMRC [2022] UKFTT 400 (TC) 3 November 2022

Neal Futcher v The Commissioners for HMRC [2022] UKFTT 401 (TC) 3 November 2022

Patrick Dowds v The Commissioners for HMRC [2022] UKFTT 402 (TC) 3 November 2022

Marisa Lincoln v The Commissioners for HMRC [2023] UKFTT 26 (TC) 2 November 2022

Peter Gould v The Commissioners for HMRC [2022] UKFTT 431 (TC) 1 November 2022

Gap Group Limited v The Commissioners for HMRC [2022] UKFTT 397 (TC) 28 October 2022

Mariusz Soda v The Commissioners for HMRC [2022] UKFTT 396 (TC) 25 October 2022

Rahul Manubhai Patel v The Commissioners for HMRC [2022] UKFTT 399 (TC) 24 October 2022

Casa Di Vini Ltd v The Commissioners for HMRC [2022] UKFTT 398 (TC) 21 October 2022

James Averdick & Anor. v The Commissioners for HMRC [2022] UKFTT 374 (TC) 17 October 2022

Aizio Associates Ltd & Ors v The Commissioners for HMRC [2022] UKFTT 414 (TC) 13 October 2022

Betindex Limited (in liquidation) v The Commissioners for HMRC [2022] UKFTT 372 (TC) 12 October 2022

Newpier Charity Limited v The Commissioners for HMRC [2022] UKFTT 373 (TC) 12 October 2022

C4C Investments Limited v The Commissioners for HMRC [2022] UKFTT 367 (TC) 11 October 2022

Mypay Limited v The Commissioners for HMRC [2022] UKFTT 371 (TC) 11 October 2022

Robert Frederick Binfield & Anor v The Commissioners for HMRC [2022] UKFTT 364 (TC) 6 October 2022

Irene Clariscia Gill v The Commissioners for HMRC [2022] UKFTT 368 (TC) 5 October 2022

Sintra Global Inc & Anor v The Commissioners for HMRC [2022] UKFTT 365 (TC) 5 October 2022

Bouncylagoon Limited and other Appellants in the VAT Umbrella Appeals v The Commissioners for HMRC [2022] UKFTT 361 (TC) 4 October 2022

White Feather Commercial Cleaning Limited v The Commissioners for HMRC & Anor [2022] UKFTT 358 (TC) 3 October 2022

Kevin McCabe v The Commissioners for HMRC [2022] UKFTT 356 (TC) 30 September 2022

Viktor Mlekanov v The Commissioners for HMRC [2022] UKFTT 357 (TC) 30 September 2022

Cozy Pet Limited v The Commissioners for HMRC [2022] UKFTT 359 (TC) 29 September 2022

Kilo Ltd v The Commissioners for HMRC [2022] UKFTT 351 (TC) 29 September 2022

R D Utilities Limited v The Commissioners for HMRC [2022] UKFTT 347 (TC) 26 September 2022

Alan and Diane McFarland v The Commissioners for HMRC [2022] UKFTT 355 (TC) 23 September 2022

Lucky Technology Limited v The Commissioners for HMRC [2022] UKFTT 366 (TC) 22 September 2022

Marcus Jays & Anor v The Commissioners for HMRC [2022] UKFTT 420 (TC) 22 September 2022

Neoterick Uk Limited v The Commissioners for HMRC [2022] UKFTT 442 (TC) 22 September 2022

Richard Buck v The Commissioners for HMRC [2022] UKFTT 354 (TC) 22 September 2022

Fresh Consulting and Support Limited v The Commissioners for HMRC [2022] UKFTT 353 (TC) 21 September 2022

Innovative Bites Limited v The Commissioners for HMRC [2022] UKFTT 352 (TC) 21 September 2022

Dominic Kiernander v The Commissioners for HMRC [2022] UKFTT 337 (TC) 20 September 2022

Sumangkaly Siva v The Commissioners for HMRC [2022] UKFTT 344 (TC) 20 September 2022

Katarzyna Kondrat-Wilk v The Commissioners for HMRC [2022] UKFTT 342 (TC) 14 September 2022

Marcin Daniel Cajdler v The Commissioners for HMRC [2022] UKFTT 343 (TC) 14 September 2022

BMW Shipping Agents Limited v The Commissioners for HMRC [2022] UKFTT 335 (TC) 13 September 2022

Hedge Fund Investment Management Limited v The Commissioners for HMRC [2022] UKFTT 340 (TC) 13 September 2022

Emerchantpay Limited v The Commissioners for HMRC [2022] UKFTT 334 (TC) 9 September 2022

Lucy Anne Watt v The Commissioners for HMRC [2022] UKFTT 329 (TC) 9 September 2022

Olujinmi Laleye v The Commissioners For HMRC [2022] UKFTT 346 (TC) 9 September 2022

T. PA Accountancy Services Limited v The Commissioners for HMRC [2022] UKFTT 345 (TC) 9 September 2022

Majid and Miah Properties v The Commissioners for HMRC [2022] UKFTT 327 (TC) 7 September 2022

Samuel and Helen Moore t/a Moore Farms v The Commissioners for HMRC [2022] UKFTT 411 (TC) 7 September 2022

Beadnall Copley Limited v The Commissioners for HMRC [2022] UKFTT 324 (TC) 5 September 2022

Yummy Yummy Takeaway Limited & Anor. v The Commissioners for HMRC [2022] UKFTT 326 (TC) 5 September 2022

Anthony Calcutt v The Commissioners for HMRC [2022] UKFTT 313 (TC) 1 September 2022

GC Field & Son Ltd v The Commissioners for HMRC [2022] UKFTT 314 (TC) 1 September 2022

Raj Sehgal & Anor. v The Commissioners for HMRC [2022] UKFTT 312 (TC) 31 August 2022

Ruhal Islam v The Commissioners for HMRC [2022] UKFTT 311 (TC) 30 August 2022

E-zec Medical Transport Services Limited v The Commissioners for HMRC [2022] UKFTT 302 (TC) 25 August 2022

Nottingham Forest Football Club Limited v The Commissioners for HMRC [2022] UKFTT 305 (TC) 25 August 2022

Valyrian Bloodstock Limited v The Commissioners for HMRC [2022] UKFTT 306 (TC) 25 August 2022

Joshua Peter Taylor v The Commissioners for HMRC [2022] UKFTT 304 (TC) 24 August 2022

Coconut Animated Island Limited v The Commissioners for HMRC [2022] UKFTT 303 (TC) 23 August 2022

Burlington Loan Management DAC v The Commissioners for HMRC [2022] UKFTT 290 (TC) 22 August 2022

Star Services Oxford Limited v The Commissioners for HMRC [2022] UKFTT 291 (TC) 22 August 2022

Ernestina Marfo v The Commissioners for HMRC [2022] UKFTT 289 (TC) 19 August 2022

The Magnet Partnership v The Commissioners for HMRC [2022] UKFTT 288 (TC) 17 August 2022

Adspec Ltd & Anor v The Commissioners for HMRC [2022] UKFTT 285 (TC) 15 August 2022

Graham Davis v The Commissioners for HMRC [2022] UKFTT 274 (TC) 15 August 2022

Matrix Rental Limited v The Commissioners for HMRC [2022] UKFTT 286 (TC) 15 August 2022

Philip Oag v The Commissioners for HMRC [2022] UKFTT 287 (TC) 15 August 2022

Carl James v The Welsh Revenue Authority [2022] UKFTT 271 (TC) 11 August 2022

Owen Patrick Williams v The Commissioners for HMRC [2022] UKFTT 269 (TC) 11 August 2022

Corach International Transport Ltd v Directors of Border Revenue [2022] UKFTT 272 (TC) 8 August 2022

Rosa Mohamed Birhan v The Commissioners for HMRC [2022] UKFTT 270 (TC) 5 August 2022

Guy Boardman v The Commissioners for HMRC [2022] UKFTT 238 (TC) 3 August 2022

Bobby Khan Enterprises Ltd & Ors v The Commissioners for HMRC [2022] UKFTT 236 (TC) 1 August 2022

Spectrum Community Health CIC v The Commissioners for HMRC [2022] UKFTT 237 (TC) 1 August 2022

Peppermint Foods Limited v The Commissioners for HMRC [2022] UKFTT 232 (TC) 28 July 2022

SilverDoor Limited v The Commissioners for HMRC [2022] UKFTT 233 (TC) 28 July 2022

Guardian Assurance Limited v The Commissioners for HMRC [2022] UKFTT 234 (TC) 27 July 2022

Iraque Miah v The Commissioners for HMRC [2022] UKFTT 228 (TC) 27 July 2022

SNM Pipelines Limited v The Commissioners for HMRC [2022] UKFTT 231 (TC) 27 July 2022

William Raymond Ruske v The Commissioners for HMRC [2022] UKFTT 310 (TC) 27 July 2022

Jonathan Mark Slade & Anor v The Commissioners for HMRC [2022] UKFTT 227 (TC) 26 July 2022

Tej Lawati v The Commissioners for HMRC [2022] UKFTT 230 (TC) 26 July 2022

The Towards Zero Foundation (Formerly Global New Car Assessment Programme) v Her Majesty's Revenue & Customs 22 July 2022

Leilani Mitchell & Anor v The Commissioners for HMRC [2022] UKFTT 273 (TC) 21 July 2022

Lynton Exports (Alsager) Limited v The Commissioners for HMRC [2022] UKFTT 224 (TC) 20 July 2022

Kevin John Pitt v The Commissioners for HMRC [2022] UKFTT 222 (TC) 19 July 2022

International (Plywood) Importers Ltd v The Commissioners for HMRC [2022] UKFTT 223 (TC) 15 July 2022

Bruce Firth & Anor v The Commissioners for HMRC [2022] UKFTT 219 (TC) 13 July 2022

K5K Limited v The Commissioners for HMRC [2022] UKFTT 217 (TC) 12 July 2022

Altan Goksu v The Commissioners for HMRC [2022] UKFTT 213 (TC) 11 July 2022

Paul Leightley v The Commissioners for HMRC [2022] UKFTT 210 (TC) 8 July 2022

Carlick Contract Furniture Limited v The Commissioners for HMRC [2022] UKFTT 220 (TC) 7 July 2022

Hawksmoor Construction LTD v The Commissioners for HMRC [2022] UKFTT 209 (TC) 6 July 2022

Martyn Arthur and v The Commissioners for HMRC [2022] UKFTT 216 (TC) 6 July 2022

SC Properties Limited & Anor v The Commissioners for HMRC [2022] UKFTT 214 (TC) 6 July 2022

David Howick v The Commissioners for HMRC [2022] UKFTT 208 (TC) 1 July 2022

Bletchingley Church House Charity v The Commissioners for HMRC [2022] UKFTT 211 (TC) 29 June 2022

Bluecrest Capital Management (UK) LLP v The Commissioners for HMRC [2022] UKFTT 204 (TC) 29 June 2022

Quality Convenience Store Limited v The Commissioners for HMRC [2022] UKFTT 207 (TC) 29 June 2022

Matthew Jenner v The Commissioners for HMRC [2022] UKFTT 203 (TC) 28 June 2022

Barbara De’roy Badejo v The Commissioners for HMRC [2022] UKFTT 202 (TC) 27 June 2022

Northchurch Homes Limited v The Commissioners for HMRC [2022] UKFTT 201 (TC) 23 June 2022

Ernest Batten v The Commissioners for HMRC [2022] UKFTT 199 (TC) 22 June 2022

Maron Plant Limited v The Commissioners for HMRC [2022] UKFTT 198 (TC) 22 June 2022

Cork Bonded Warehouse Limited v The Commissioners for HMRC [2022] UKFTT 215 (TC) 21 June 2022

Henry Annafi v The Commissioners for HMRC [2022] UKFTT 197 (TC) 21 June 2022

William Aggrey v The Commissioners for HMRC [2022] UKFTT 200 (TC) 21 June 2022

Quayviews Limited v The Commissioners for HMRC [2022] UKFTT 190 (TC) 20 June 2022

Ruhal Islam v The Commissioners for HMRC [2022] UKFTT 188 (TC) 17 June 2022

Alan Parry Productions Limited v The Commissioners for HMRC [2022] UKFTT 194 (TC) 16 June 2022

Beadnall Copley Limited v The Commissioners for HMRC [2022] UKFTT 183 (TC) 13 June 2022

David Russell v The Commissioners for HMRC [2022] UKFTT 185 (TC) 13 June 2022

Cry Me A River Limited v The Commissioners for HMRC [2022] UKFTT 182 (TC) 12 June 2022

Brac Saajan Exchange Ltd & Ors v The Commissioners for HMRC [2022] UKFTT 180 (TC) 9 June 2022

London Clean Limited v The Commissioners for HMRC [2022] UKFTT 196 (TC) 9 June 2022

Mattioli Woods Plc (As scheme administrator for the Lanson SIPP & Ors) v The Commissioners for HMRC [2022] UKFTT 179 (TC) 9 June 2022

Exchequer Solutions Limited v The Commissioners for HMRC [2022] UKFTT 181 (TC) 7 June 2022

Hare Wines Limited v The Commissioners for HMRC [2022] UKFTT 176 (TC) 7 June 2022

Jin Fu Chinese Takeaway Limited v The Commissioners for HMRC [2022] UKFTT 191 (TC) 31 May 2022

Seamus Kavanagh v The Commissioners for HMRC [2022] UKFTT 173 (TC) 31 May 2022

Ignatius Tedesco v The Commissioners for HMRC [2022] UKFTT 171 (TC) 27 May 2022

Alex Dower & Anor v The Commissioners for HMRC [2022] UKFTT 170 (TC) 26 May 2022

Maddison Firth & Anor t/a Church Farm v The Commissioners for HMRC [2022] UKFTT 169 (TC) 26 May 2022

Nigel Victor Gradidge v The Commissioners for HMRC [2022] UKFTT 189 (TC) 24 May 2022

The Towards Zero Foundation v The Commissioners for HMRC [2022] UKFTT 226 (TC) 24 May 2022

Whispering Smith Ltd v The Commissioners for HMRC [2022] UKFTT 165 (TC) 23 May 2022

Haymarket Media Group Limited v The Commissioners for HMRC [2022] UKFTT 168 (TC) 18 May 2022

Adrian Corrigall v The Commissioners for HMRC [2022] UKFTT 163 (TC) 17 May 2022

Gerald Lee & Anor v The Commissioners for HMRC [2022] UKFTT 175 (TC) 16 May 2022

Neegum Sheth & Anor v The Commissioners for HMRC [2022] UKFTT 167 (TC) 16 May 2022

Nicola McQueen & Anor v The Commissioners for HMRC [2022] UKFTT 212 (TC) 11 May 2022

Best On Convenience Store (A Firm) v The Commissioners for HMRC [2022] UKFTT 159 (TC) 9 May 2022

Henry Rafferty v The Commissioners for HMRC [2022] UKFTT 161 (TC) 9 May 2022

John Douglas Wardle v The Commissioners for HMRC [2022] UKFTT 158 (TC) 8 May 2022

London School of Accountancy and Management Limited v The Commissioners for HMRC [2022] UKFTT 239 (TC) 6 May 2022

Nicholas Close v The Commissioners for HMRC [2022] UKFTT 193 (TC) 6 May 2022

CIA Insurance Services Ltd v The Commissioners for HMRC [2022] UKFTT 144 (TC) 4 May 2022

Timothy Johnson & Anor v TThe Commissioners for HMRC [2022] UKFTT 156 (TC) 4 May 2022

Amar Fraz v The Director of Border Revenue [2022] UKFTT 187 (TC) 3 May 2022

Marcus and Marcus Limited v The Commissioners for HMRC [2022] UKFTT 145 (TC) 3 May 2022

The Tower One St George Wharf Limited v The Commissioners for HMRC [2022] UKFTT 154 (TC) 30 April 2022

Daniel Ridgway v The Commissioners for HMRC [2022] UKFTT 412 (TC) 29 April 2022

Sofology Limited & Anor v The Commissioners for HMRC [2022] UKFTT 153 (TC) 29 April 2022

The Commissioners for HMRC v AML Tax (UK) Limited & Anor [2022] UKFTT 174 (TC) 29 April 2022

Hodge and Deery Limited v The Commissioners for HMRC [2022] UKFTT 157 (TC) 26 April 2022

Ivan Wroe & Ors v The Commissioners for HMRC [2022] UKFTT 143 (TC) 25 April 2022

David Andreae v The Commissioners for HMRC [2022] UKFTT 142 (TC) 21 April 2022

Staysure.co.uk Limited v The Commissioners for HMRC [2022] UKFTT 134 (TC) 21 April 2022

Michael Breen v The Commissioners for HMRC [2022] UKFTT 155 (TC) 14 April 2022

Jeremy Lowe v The Commissioners for HMRC [2022] UKFTT 164 (TC) 13 April 2022

David Hackmey v The Commissioners for HMRC [2022] UKFTT 160 (TC) 6 April 2022

Elaine Curtis v The Commissioners for HMRC [2022] UKFTT 172 (TC) 29 March 2022

Proctor & Gamble International Operations SA v The Commissioners for HMRC [2022] UKFTT 229 (TC) 18 March 2022

One Call Insurance Services Limited v The Commissioners for HMRC [2022] UKFTT 184 (TC) 11 March 2022

Nicholas Medhurst v The Commissioners for HMRC [2022] UKFTT 186 (TC) 10 March 2022

A Taxpayer v The Commissioners for HMRC [2022] UKFTT 133 (TC) 2 March 2022

Intelligent Money Limited v The Commissioners for HMRC [2022] UKFTT 338 (TC) 25 February 2022

Intelligent Money Limited v The Commissioners for HMRC [2022] UKFTT 148 (TC) 25 February 2022

Andrew Nuttall v The Commissioners for HMRC [2022] UKFTT 192 (TC) 21 February 2022

Inferno Films Limited v The Commissioners for HMRC [2022] UKFTT 141 (TC) 17 February 2022

SGA Productions Limited v Her Majesty's Revenue & Customs 8 February 2022

The Commissioners for HMRC v Smartpay Limited (incorporated in the UK) & Anor [2022] UKFTT 146 (TC) 7 February 2022

Alan Piper v Her Majesty's Revenue & Customs 26 January 2022

William Stockler v HMRC [2022] UKFTT 132 (TC) 10 January 2022

Dermot McMeekin v The Commissioners for HMRC [2023] UKFTT 223 (TC) 6 January 2022

Errol Willy Salons Ltd v The Commissioners for HMRC [2022] UKFTT 17 (TC) 5 January 2022

Telent Technology Services Limited v The Commissioners for HMRC [2022] UKFTT 147 (TC) 9 December 2021

Thyssenkrupp Materials (UK) Limited v The Commissioners for His Majesty’s Revenue and Customs [2022] UKFTT 443 (TC) 30 November 2021

Wincanton Holdings Limited v The Commissioners for HMRC [2022] UKFTT 446 (TC) 29 November 2021

Worldpay (UK) Limited v The Commissioners for HMRC [2022] UKFTT 162 (TC) 1 October 2021

David Christopher Wilby v The Commissioners for HMRC [2022] UKFTT 348 (TC) 8 September 2021

The Commissioners for HMRC v Hyrax Resourcing Limited [2022] UKFTT 218 (TC) 13 July 2021

David Stuart Wesley & Anor v The Commissioners for HMRC [2023] UKFTT 1041 (TC) 15 February 2021

Knightsbridge Accountants Limited v Commissioners for Her Majesty's Revenue and Customs 9 February 2021

HFFX LLP & Ors v The Commissioners for HMRC 8 February 2021

Ryden Contractors Limited v Commissioners for Her Majesty's Revenue and Customs 13 November 2020

Kamran Qurban v Her Majesty's Revenue & Customs 12 November 2020

Gary Borg v Commissioners for Her Majesty's Revenue and Customs 6 October 2020

Alan Cockburn v Commissioners for Her Majesty's Revenue and Customs 5 October 2020

Wickford Development Co Ltd v Commissioners for Her Majesty's Revenue and Customs 5 October 2020

Sajmir Kera v Commissioners for Her Majesty's Revenue and Customs 17 September 2020

Jagvinder Takhar t/a Golden Fry v The Commissioners for HMRC [2022] UKFTT 336 (TC) 13 September 2020

Christine Noble v Commissioners for Her Majesty's Revenue and Customs 15 October 2019

Spring Capital Limited v The Commissioners for HMRC [2022] UKFTT 425 (TC) 24 April 2019

Commissioners for Her Majesty's Revenue & Customs v Connaught Corporate Solutions Limited 5 November 2018

Tesfanichael Weldu Gilankiel v Commissioners for Her Majesty's Revenue and Customs 29 March 2017

European Food Brokers Limited Whittalls Wines Ltd v Commissioners for Her Majesty's Revenue and Customs 27 February 2017

The Aquarius Film Company LLP & Others v Commissioners for Her Majesty's Revenue and Customs 20 October 2016

S A Battu v Commissioners for Her Majesty's Revenue and Customs 8 August 2016

Gala Leisure Limited v Her Majesty's Revenue & Customs 14 October 2015

V Group International Limited v Commissioners for Her Majesty's Revenue and Customs 14 September 2015

Mrs Sau Kwan Huan v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 626 (TC) 22 September 2011

The Cove Fish & Chip Restaurant Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 625 (TC) 22 September 2011

The Wallis Company v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 623 (TC) 20 September 2011

J P Commodities Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 622 (TC) 16 September 2011

Cumbria County Council v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 621 (TC) 15 September 2011

Mr Sajaad Hussain v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 620 (TC) 14 September 2011

Blaze Group Holdings Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 616 (TC) 7 September 2011

Mr A J Clark v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 619 (TC) 7 September 2011

Mrs H Paneser v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 615 (TC) 7 September 2011

Mrs Ruth Orme v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 618 (TC) 7 September 2011

TLC Incentives Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 617 (TC) 7 September 2011

Pickquick Carriers Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 553 (TC) 17 August 2011

Mr G B Forbes v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 425 (TC) 29 June 2011

Croftport Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 419 (TC) 28 June 2011

Grant Vehicle Repairs Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 420 (TC) 28 June 2011

St Peter's Travel Limited(1) St Peter's Executive Travel Limited (2) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 422 (TC) 28 June 2011

William Oswald v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 421 (TC) 28 June 2011

Explainaway Limited Quartfed Limited Parastream Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 414 (TC) 24 June 2011

G Pratt & Sons v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 416 (TC) 24 June 2011

Impossible TV Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 413 (TC) 24 June 2011

John Brady v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 415 (TC) 24 June 2011

Marlen Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 411 (TC) 24 June 2011

Naresh Chauhan v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 412 (TC) 24 June 2011

The Company of the Plumed Horse Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 417 (TC) 24 June 2011

The Horseshoe Inn and Lodge Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 418 (TC) 24 June 2011

Westland Geoprojects Holdings) Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 408 (TC) 23 June 2011

John J Duffy v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 405 (TC) 22 June 2011

Kinlet Properties Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 403 (TC) 22 June 2011

McGeown International Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 407 (TC) 22 June 2011

Peter Devine v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 404 (TC) 22 June 2011

Tallington Lakes Ltd Tallington Holdings Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 402 (TC) 22 June 2011

Wilsons of Rathkenny Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 406 (TC) 22 June 2011

Dean Nightingale v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 400 (TC) 21 June 2011

Mertrux Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 398 (TC) 21 June 2011

Neshama Music Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 399 (TC) 21 June 2011

Sohail Shahzad v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 397 (TC) 20 June 2011

Mrs Denise Williams v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 396 (TC) 17 June 2011

Darren Demetriou v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 394 (TC) 15 June 2011

Reddleman Properties Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 395 (TC) 15 June 2011

Edgeskill Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 393 (TC) 14 June 2011

MR Giles Davis v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 391 (TC) 14 June 2011

Andrew Sanguinetti t/a A S Construction v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 389 (TC) 10 June 2011

Brian Turnbull v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 388 (TC) 10 June 2011

Darren Lee Roberts v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 385 (TC) 10 June 2011

Graham Roth t/a Phillips Roth & Company v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 386 (TC) 10 June 2011

The Honourable Society of Middle Temple v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 390 (TC) 10 June 2011

Waring Investments Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 387 (TC) 10 June 2011

CV Staff Services Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 384 (TC) 9 June 2011

Daytona Surf Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 383 (TC) 9 June 2011

Hearthstead Homes v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 382 (TC) 9 June 2011

Mr David Sherratt and Mrs Elizabeth Sherratt v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 381 (TC) 9 June 2011

Paul Anthony Bell v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 379 (TC) 9 June 2011

Shaw Cleaning Services v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 378 (TC) 9 June 2011

Brijesh J Patel v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 373 (TC) 8 June 2011

Champion Scaffolding Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 375 (TC) 8 June 2011

Kelmendi GmbH v UK Border Agency [2011] UKFTT 377 (TC) 8 June 2011

Mr & Mrs Tapsell & Mr Lester (as Partnership "The Granleys" v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 376 (TC) 8 June 2011

Mr David Mond v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 374 (TC) 8 June 2011

Ian Phillips v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 372 (TC) 7 June 2011

Mr Tomislav Kljun v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 371 (TC) 3 June 2011

Truebell Plc v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 370 (TC) 3 June 2011

Black Pearl Entertainments Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 368 (TC) 2 June 2011

Enviroengineering Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 366 (TC) 2 June 2011

Joan McPhail v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 369 (TC) 2 June 2011

Mr D P Hyde t/a Pentagon Software v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 367 (TC) 2 June 2011

Flashpoint Technology Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 353 (TC) 1 June 2011

Mr Gary Knapper v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 365 (TC) 1 June 2011

The Bridport and West Dorset Golf Club Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 354 (TC) 1 June 2011

Corporate Synergy International (in Liquidation) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 352 (TC) 31 May 2011

Abdul Noor v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 349 (TC) 26 May 2011

Dransfield Novelty Company Limited & Others v Commissioners for Her Majesty's Revenue and Customs 26 May 2011

Paymex Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 350 (TC) 26 May 2011

Mrs Ruth Holmes v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 347 (TC) 25 May 2011

Mrs Yvonne Lawson v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 346 (TC) 25 May 2011

McKenna Demolition Limited Mr Richard McKenna v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 344 (TC) 23 May 2011

ADM Glass v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 339 (TC) 20 May 2011

E S G Security Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 336 (TC) 20 May 2011

Finnforest UK Limited, Card Protection Plan Limited, Exxonmobil Chemical Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 342 (TC) 20 May 2011

Guarantee Protection Insurance Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 343 (TC) 20 May 2011

Luxottica (UK) Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 338 (TC) 20 May 2011

M & J Plumbing v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 337 (TC) 20 May 2011

Mark Higgins Rallying (a firm) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 340 (TC) 20 May 2011

Freshwater Systems and Services (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 364 (TC) 19 May 2011

Hoar Cross Parish Council v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 362 (TC) 19 May 2011

Janet Mary Spraggs v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 333 (TC) 19 May 2011

Neil Eatough v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 335 (TC) 19 May 2011

Toolbox.net Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 363 (TC) 19 May 2011

Trustees of the D R Shanks Discretionary Trust v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 332 (TC) 19 May 2011

(1)Arthur Frederick Golding (2)Julia Anne Middleton (executors of the will of Dennis Golding deceased) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 351 (TC) 18 May 2011

Active Infotech Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 328 (TC) 18 May 2011

Macwaste Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 331 (TC) 18 May 2011

McMullen Holdings Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 327 (TC) 18 May 2011

Mr Jack Harouni v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 361 (TC) 18 May 2011

Value Catering Ltd Craven Gilpin & Sons(1982) Ltd Craven Gilpen & Sons Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 329 (TC) 18 May 2011

W J Black & Co v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 330 (TC) 18 May 2011

Aspinalls Club Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 325 (TC) 17 May 2011

Trans-Int SRL v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 326 (TC) 17 May 2011

James Buchan Little v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 324 (TC) 16 May 2011

Kenneth Joseph Carver v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 323 (TC) 16 May 2011

Greystone International Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 321 (TC) 13 May 2011

Kulvinder Singh Duhra, Parmjit Kaur Duhra, Kulvinder Singh Duhra and Parmjit Kaur Duhra (as partners) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 322 (TC) 13 May 2011

Mr David Sherratt and Mrs Elizabeth Sherratt v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 320 (TC) 13 May 2011

Atlantic Electronics Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 314 (TC) 12 May 2011

Irene Jean Middleton t/a Freshfields v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 316 (TC) 12 May 2011

Cudworth of Norden v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 312 (TC) 11 May 2011

E C R Consulting Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 313 (TC) 11 May 2011

Alan Jones v Director of Border Revenue [2011] UKFTT 307 (TC) 10 May 2011

Bradgate Containers Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 308 (TC) 10 May 2011

G V Cox Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 311 (TC) 10 May 2011

MMC Midlands Limited (in liquidation) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 310 (TC) 10 May 2011

Mr David Lowrie v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 309 (TC) 10 May 2011

Anthony Yates v Director of Border Revenue [2011] UKFTT 299 (TC) 9 May 2011

Castledale Building Services v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 301 (TC) 9 May 2011

Contour Business Interiors v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 300 (TC) 9 May 2011

Margaret Williams v Director of Border Revenue [2011] UKFTT 318 (TC) 9 May 2011

Mr Alan Thomas Davies v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 303 (TC) 9 May 2011

Mr Jeremy Riley v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 306 (TC) 9 May 2011

Robert E Clark v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 302 (TC) 9 May 2011

Aidinas Ivanavicius v Director of Border Finance [2011] UKFTT 295 (TC) 6 May 2011

Ann Hood v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 294 (TC) 6 May 2011

E & P Painting Contractors Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 296 (TC) 6 May 2011

Irene Susan Jennings v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 298 (TC) 6 May 2011

TPH Developments Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 297 (TC) 6 May 2011

Eastwell Manor Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 293 (TC) 5 May 2011

A & C Akin v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 291 (TC) 4 May 2011

Hellesdon Leather and Cloth Company Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 292 (TC) 4 May 2011

Industrial Contracting Services Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 290 (TC) 4 May 2011

Martin Cleveland t/a Martin Cleveland Photography v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 287 (TC) 4 May 2011

Nicholas Pike v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 289 (TC) 4 May 2011

Peter Boote Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 288 (TC) 4 May 2011

Connect Business Solutions Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 281 (TC) 3 May 2011

Cotswold Snacks & Drinks Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 285 (TC) 3 May 2011

Grattan Plc (No 2) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 282 (TC) 3 May 2011

Peter Donaghy v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 283 (TC) 3 May 2011

Sally Moher t/a Premier Dental Agency v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 286 (TC) 3 May 2011

A J Flack Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 279 (TC) 28 April 2011

Durnbrae Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 280 (TC) 28 April 2011

Law Costing Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 278 (TC) 28 April 2011

Pytchley Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 277 (TC) 28 April 2011

Mill Lane Engineering (Aldershot) Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 275 (TC) 27 April 2011

MTS Recovery & Repairs Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 274 (TC) 27 April 2011

Christopher Reid v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 272 (TC) 26 April 2011

Don Scott Commercials v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 270 (TC) 26 April 2011

Estate 4 Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 269 (TC) 26 April 2011

Richard Carter v Director of the Border Agency 26 April 2011

Stephen Roberts & Alan Martin v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 268 (TC) 26 April 2011

(1)Mark Buzzoni(Executor of the estate of Mrs Lia Kamhi, deceased)(2)The Legis Trust Limited(3)Vili Hayin (or Hayati) Kamhi(4)Cefi Kamhi v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 267 (TC) 21 April 2011

3 Net Media Group v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 266 (TC) 20 April 2011

Sceptre Services v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 265 (TC) 20 April 2011

Anthony Leachman t/a Whiteley and Leachman v Her Majesty's Revenue & Customs [2011] UKFTT 261 (TC) 19 April 2011

Ballysillan Community Forum v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 257 (TC) 19 April 2011

Dingle Clark v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 256 (TC) 19 April 2011

Louise Fernandez v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 259 (TC) 19 April 2011

Michael Fallon v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 262 (TC) 19 April 2011

Mr Joseph Okolo v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 258 (TC) 19 April 2011

N A Dudley Electrical Contractors Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 260 (TC) 19 April 2011

Network Euro Limited (in liquidation) v Commissioners for Her Majesty's Revenue and Customs 19 April 2011

Coolatinney Developments Limited Northam House 1129 Limited Northam House 1130 Limited Northam House 1131 Limited Northam House 1136 Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 252 (TC) 15 April 2011

Greenoaks Pharmacy Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 254 (TC) 15 April 2011

Harrison News Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 251 (TC) 15 April 2011

Mr James Yarlett t/a "Beanies-by-Night" and t/a "J Y Electricals" v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 253 (TC) 15 April 2011

Chris Crooks v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 246 (TC) 14 April 2011

David Lierens t/a MBX Game Exchange v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 247 (TC) 14 April 2011

Deandrake Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 250 (TC) 14 April 2011

Digitop Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 249 (TC) 14 April 2011

ESA Films Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 248 (TC) 14 April 2011

Philip E Edgar v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 245 (TC) 13 April 2011

Mr Colin Swingler v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 242 (TC) 12 April 2011

Somercombe OTS No 39 Limited (in liquidation) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 244 (TC) 12 April 2011

Digital Solutions Technology Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 238 (TC) 11 April 2011

Ian James Cubberley v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 239 (TC) 11 April 2011

Leonards Solicitors Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 240 (TC) 11 April 2011

Manor House Surgery (Glossop and Hadfield) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 236 (TC) 11 April 2011

Mr T J Fisher (T/a The Crispin) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 235 (TC) 11 April 2011

Norman Bruce t/a Norrie Bruce Plant Hire v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 241 (TC) 11 April 2011

Qureshi School of Motoring v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 234 (TC) 11 April 2011

Michael Golding v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 232 (TC) 8 April 2011

Mr M Riaz v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 231 (TC) 8 April 2011

Yusuf Budiadi v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 233 (TC) 8 April 2011

Mrs Lorraine Smith v Director of Border Revenue 7 April 2011

Queen Mary University of London v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 229 (TC) 7 April 2011

Singh and Singh Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 230 (TC) 7 April 2011

Mr Alan Kincaid t/a A K Construction v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 225 (TC) 6 April 2011

Time Together v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 226 (TC) 6 April 2011

Cabling Utilities Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 224 (TC) 5 April 2011

Wai Ho Takeaway (partners An Chen and Lin Chen) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 222 (TC) 4 April 2011

Commissioners For Her Majesty's Revenue and Customs v Panos Parissis and Adrian Towland and Ian Harrison [2011] UKFTT 218 (TC) 1 April 2011

Mr Balvinder Malhi Mrs Jaswinder Kaur v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 220 (TC) 1 April 2011

Mr Robert Audley v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 219 (TC) 1 April 2011

Stephen Anthony Solomon Marks v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 221 (TC) 1 April 2011

Totel Distribution Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 217 (TC) 31 March 2011

David Dennis v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 215 (TC) 29 March 2011

David Finnamore t/a Hanbridge Storage Services v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 216 (TC) 29 March 2011

Annette Noden and Peter Noden v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 214 (TC) 28 March 2011

Nicholas Ogden v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 212 (TC) 28 March 2011

SDM European Transport Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 211 (TC) 28 March 2011

Timothy David Hanlin v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 213 (TC) 28 March 2011

Anthony Fane v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 210 (TC) 25 March 2011

David Taylor v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 209 (TC) 25 March 2011

Alan Rue (formerly trading as "Hermitage Clean Care") v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 205 (TC) 24 March 2011

Edward Brindley Pitt v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 208 (TC) 24 March 2011

John Scofield v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 199 (TC) 24 March 2011

Jones Brothers Ruthin (Civil Engineering) Co. Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 206 (TC) 24 March 2011

Reed Employment Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 200 (TC) 24 March 2011

Robert Ward t/a WPS Electrics v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 207 (TC) 24 March 2011

Fresh Sandwich Bar v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 198 (TC) 23 March 2011

Janet Esther Herron v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 197 (TC) 22 March 2011

Expo Decor Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 195 (TC) 21 March 2011

Mr Shamim Ahmed v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 196 (TC) 21 March 2011

Mr Stuart William Broughall v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 193 (TC) 21 March 2011

Ms Laoise Davidson v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 194 (TC) 21 March 2011

Rosanna Jayne Gordon v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 191 (TC) 18 March 2011

Stephen Simmons (t/a SJS Motors) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 192 (TC) 18 March 2011

D Midgley & Sons Ltd and Stuart Midgley v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 187 (TC) 17 March 2011

John Edward Davies v Director of Border Revenue [2011] UKFTT 188 (TC) 17 March 2011

Khan Tandoori 11 & Khan Tandoori (NW) Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 189 (TC) 17 March 2011

Mr David Wald v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 183 (TC) 17 March 2011

Ronald Farrell v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 182 (TC) 17 March 2011

Wheeled Sports 4 Hereford Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 190 (TC) 17 March 2011

William Begbie Junior t/a Ready Steady Labourers v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 184 (TC) 17 March 2011

A1 Construction (Derby) Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 178 (TC) 16 March 2011

Arshad Ali v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 180 (TC) 16 March 2011

David George Ellis t/a D E International Transport v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 181 (TC) 16 March 2011

David Howell v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 179 (TC) 16 March 2011

Mr James Williams & Mr Matthew Brown and Mr James Williams, Mr Matthew Brown & Mr Ashley Harvey v UK Border Agency [2011] UKFTT 177 (TC) 16 March 2011

Auko Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 176 (TC) 15 March 2011

Codicote Quarry Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 171 (TC) 15 March 2011

Ian Mitchell FRCS Dr Prabhaker Bhimagunta (3rd Party) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 172 (TC) 15 March 2011

Troup Curtis & Co Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 170 (TC) 15 March 2011

Babergh District Council v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 341 (TC) 14 March 2011

David Stanley v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 169 (TC) 14 March 2011

Kaizen Search Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 168 (TC) 14 March 2011

Serpol Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 174 (TC) 14 March 2011

Kieran Anthony Rogers v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 167 (TC) 11 March 2011

(1)Chepstow Plant International Limited (2)Edward Hayward v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 166 (TC) 10 March 2011

Henryk Janicki v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 165 (TC) 9 March 2011

Thomas James Blanche v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 164 (TC) 8 March 2011

Made to Measure v Commissioners for Her Majesty's Revenue and Customs 3 March 2011

Mr & Mrs Philip and Tracey Ithell v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 155 (TC) 3 March 2011

Abbeytrust Homes Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 150 (TC) 2 March 2011

John O'Brien v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 152 (TC) 2 March 2011

Martin Jones v Commissioners for Her Majesty's Revenue and Customs 2 March 2011

Rob Hughes Transport Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 151 (TC) 2 March 2011

Rocco Mana Ltd t/a Spearmint Rhino Rouge v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 153 (TC) 2 March 2011

Mayfair Executive Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 148 (TC) 1 March 2011

Codu Computer Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 186 (TC) 28 February 2011

Enviroengineering Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 147 (TC) 28 February 2011

Lilystone Homes Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 185 (TC) 28 February 2011

Van-Lauren G Welds Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 146 (TC) 28 February 2011

Annette Glen-Jones t/a Sophisticuts v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 141 (TC) 25 February 2011

Cosmo Leisure Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 143 (TC) 25 February 2011

Euro Quest Trading Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 145 (TC) 25 February 2011

Gardiners of Denny Yuills of Lanark Facewear, Kirkintolloch v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 142 (TC) 25 February 2011

Georgina Sadiq v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 144 (TC) 25 February 2011

Kingfisher Events Limited (in liquidation) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 140 (TC) 25 February 2011

Mr Martin Sloots v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 139 (TC) 24 February 2011

Alan German v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 135 (TC) 23 February 2011

Anthony Wood t/a Propave v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 136 (TC) 23 February 2011

Dr John Herbert Smalley v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 134 (TC) 23 February 2011

DV3 RS Limited Partnership v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 138 (TC) 23 February 2011

J A Draper Joinery v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 137 (TC) 23 February 2011

Christian Sanders v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 131 (TC) 22 February 2011

Michael Davies v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 133 (TC) 22 February 2011

Mr J H Joy v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 132 (TC) 22 February 2011

Schola UK Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 130 (TC) 22 February 2011

H C Motors Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 129 (TC) 21 February 2011

Dental IT Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 128 (TC) 18 February 2011

The Amelie Partnership (Mrs Diane Jewiss and Mr Tony Jewiss) v Commissioners for Her Majesty's Revenue and Customs 17 February 2011

Conor Tennyson v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 119 (TC) 16 February 2011

Daniel Jaszczyszyn v Director of Border Revenue [2011] UKFTT 126 (TC) 16 February 2011

Mr Nicolas Adam John Walley v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 120 (TC) 16 February 2011

Mrs Deborah N Evelyn v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 121 (TC) 16 February 2011

Mynt Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 162 (TC) 16 February 2011

Next Group Plc v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 122 (TC) 16 February 2011

S & B Herba Foods Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 127 (TC) 16 February 2011

Vehicle Control Services Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 125 (TC) 16 February 2011

Birmingham Hippodrome Theatre Trust Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 117 (TC) 15 February 2011

Express Food and Drinks Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 116 (TC) 15 February 2011

Jeremy Stephen Tetley v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 118 (TC) 15 February 2011

Atlantic Electronics Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 276 (TC) 11 February 2011

George William McDonald Allan v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 115 (TC) 11 February 2011

Keith Joseph-Lester t/a Scaffold Access Services v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 114 (TC) 11 February 2011

Harry Gibson v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 113 (TC) 10 February 2011

Mr Simon Cooper v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 112 (TC) 10 February 2011

Mr Steve Moulton v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 111 (TC) 10 February 2011

P A Lorber v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 110 (TC) 9 February 2011

(1)Donal Falvey(2)Vivien Falvey(3)Bernard Carpenter(4)Barbara Carpenter v Director of Border Revenue [2011] UKFTT 108 (TC) 7 February 2011

Bridges Cleaning & Hygiene Services Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 109 (TC) 7 February 2011

H & Y Colbran v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 175 (TC) 7 February 2011

Pet Essentials v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 161 (TC) 7 February 2011

S C Services v Commissioners for Her Majesty's Revenue and Customs 7 February 2011

G D & Mrs D Lewis t/a Russell Francis Interiors v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 107 (TC) 4 February 2011

HSP Financial Planning Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 106 (TC) 4 February 2011

ASI Properties Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 105 (TC) 3 February 2011

David Owen and Son v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 223 (TC) 3 February 2011

Harish Patel v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 104 (TC) 3 February 2011

Heronslea Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 102 (TC) 3 February 2011

Mr Kevin P O'Brien v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 103 (TC) 3 February 2011

P A Lorber (Decision No.1) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 101 (TC) 3 February 2011

Alan Jeffrey Segal v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 99 (TC) 2 February 2011

Colin Humphreys v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 98 (TC) 2 February 2011

George Lupson v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 100 (TC) 2 February 2011

Centralised Services (Valves) Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 173 (TC) 31 January 2011

Edward Ingle v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 97 (TC) 31 January 2011

Mr Nicholas Barnes v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 95 (TC) 31 January 2011

Abbey (Manchester) Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 90 (TC) 28 January 2011

Alan Kenyon v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 91 (TC) 28 January 2011

Maincourse Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 89 (TC) 28 January 2011

Maximum Networks v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 93 (TC) 28 January 2011

Roots 89 Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 94 (TC) 28 January 2011

Sean Reed v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 92 (TC) 28 January 2011

European Tour Operators Association v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 88 (TC) 26 January 2011

S Patrick Erdal v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 87 (TC) 26 January 2011

Ican Finance v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 81 (TC) 25 January 2011

Kevin Sharp v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 85 (TC) 25 January 2011

Khalid M Sudhan v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 78 (TC) 25 January 2011

Martin & Gaynor O'Hearne Properties Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 86 (TC) 25 January 2011

Mill House Management UK Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 83 (TC) 25 January 2011

Palmers of Oakham v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 82 (TC) 25 January 2011

Richfield Fashion Co Ltd v Commissioners for Her Majesty's Revenue and Customs 25 January 2011

Wai Yau Chan v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 84 (TC) 25 January 2011

Davies Construction v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 77 (TC) 24 January 2011

Eurostar Telecom Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 75 (TC) 21 January 2011

KD Ductworks Installations v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 76 (TC) 21 January 2011

Barratt, Goff and Tomlinson and The Law Society as Intervenor v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 71 (TC) 20 January 2011

My Secrets Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 72 (TC) 20 January 2011

Pressuretech Transport Services Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 74 (TC) 20 January 2011

T and S Arnold t/a Wold Chalet and Caravan Park v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 73 (TC) 20 January 2011

Wakefield College v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 70 (TC) 20 January 2011

Deutsche Bank Group Services (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 66 (TC) 19 January 2011

Mrs M E McMillin v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 65 (TC) 19 January 2011

Farzad Fard v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 63 (TC) 18 January 2011

Mr Mayur Bodani v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 61 (TC) 18 January 2011

Murdoch UK Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 62 (TC) 18 January 2011

Paul T Stavrou v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 59 (TC) 18 January 2011

Paul Whight v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 60 (TC) 18 January 2011

Thames Valley Renovations v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 69 (TC) 18 January 2011

The Bowcombe Shoot The Upcerne Shoot v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 64 (TC) 18 January 2011

Cell Trading (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs 17 January 2011

Euro Trading Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 56 (TC) 17 January 2011

John Johnstone v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 57 (TC) 17 January 2011

Mr C Runham & Ms C Naramore v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 55 (TC) 17 January 2011

Mr James Oduntan v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 54 (TC) 17 January 2011

R P Building Services Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 53 (TC) 17 January 2011

Miss Alexandra Bradley v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 49 (TC) 14 January 2011

Mr A N Pericleous v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 52 (TC) 14 January 2011

Ms Parveen Azam v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 50 (TC) 14 January 2011

Wall Panelling Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 51 (TC) 14 January 2011

Eyedial Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 47 (TC) 13 January 2011

Hoylake Cottage Hospital Charitable Trust v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 48 (TC) 13 January 2011

Dr Adeboyr Samson Jolaoso v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 44 (TC) 12 January 2011

Stewart Fraser Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 46 (TC) 12 January 2011

Young's Recycling Group Limited and Angel Day (Third Party) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 45 (TC) 12 January 2011

Fanfield Limited Thexton Training Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 42 (TC) 11 January 2011

Grattan Plc v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 31 (TC) 11 January 2011

Mr A W Kerr/Grantham House v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 40 (TC) 11 January 2011

Mr Enda Heatley v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 41 (TC) 11 January 2011

Mr William Bate v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 39 (TC) 11 January 2011

Mrs Karen O'Carroll v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 43 (TC) 11 January 2011

TNT (UK) Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 38 (TC) 10 January 2011

Lars Sjumarken v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 37 (TC) 7 January 2011

Lyle Dicker Grace v Commissioners for Her Majesty's Revenue and Customs 5 January 2011

MBF Design Services Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 35 (TC) 5 January 2011

Nasir Bashir v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 33 (TC) 4 January 2011

Nicholas Paul South & Helen South t/a Nick South Carpentry & Joinery v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 34 (TC) 4 January 2011

Mark McDowall v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 28 (TC) 30 December 2010

Mr Paul Mellor v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 29 (TC) 30 December 2010

The Phoenix Safe Company Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 27 (TC) 30 December 2010

Eastenders Cash and Carry Plc v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 25 (TC) 29 December 2010

Geoffrey Allen v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 26 (TC) 29 December 2010

Pete Matthews (1) Keith Sidwick (2) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 24 (TC) 29 December 2010

Brian McAdam Plunbing and Heating v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 22 (TC) 22 December 2010

Mr C V Carden & Mrs J Carden t/a Platinum World Travel v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 23 (TC) 22 December 2010

David Trather (1) Vaughan Goode (2)Mangogrove Limited-(Third Party) v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 21 (TC) 21 December 2010

FMX Food Merchants Import Export Co Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 20 (TC) 21 December 2010

Parveen Azam v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 18 (TC) 20 December 2010

Paul Atkinson v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 32 (TC) 20 December 2010

Paul Wright v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 14 (TC) 20 December 2010

Angela Ryan-Munden v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 12 (TC) 16 December 2010

Clear Plc v Director of Border Revenue [2011] UKFTT 11 (TC) 16 December 2010

Maliha Group Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 10 (TC) 16 December 2010

(1)Reed Employment Plc (2)Reed Employment Staffing Services Limited (3)Reed Health Limited (4)Reed Learning Plc (5)Reed Learning Staffing Services Limited (6)Reed Managed Services Limited (7)Reed Payroll Management Limited (8)Reed Personnel Services Limited (9)Reed Staffing Services Limited (10)RPS Payroll Management Limited (11)RPS Staffing Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 596 (TC) 15 December 2010

D P Owens t/a Buses Rhiwlas v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 645 (TC) 15 December 2010

Mubarak Ali Tariq v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 8 (TC) 15 December 2010

Pars Technology Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 9 (TC) 15 December 2010

The Team Brand Communication Consultants Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 7 (TC) 15 December 2010

Dom Buckley IRS Ltd v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 5 (TC) 14 December 2010

John Martin v Director of Border Revenue [2011] UKFTT 4 (TC) 14 December 2010

Mobile Motoring Maintenance Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 6 (TC) 14 December 2010

Timar (Road Planning) Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 640 (TC) 13 December 2010

Hawkeye Communications Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 636 (TC) 10 December 2010

Hywell Davies v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 13 (TC) 10 December 2010

James Van Der Velde v Director of Border Revenue [2010] UKFTT 639 (TC) 10 December 2010

La Mancha Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 638 (TC) 10 December 2010

Tekniko Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 637 (TC) 10 December 2010

John Price v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 634 (TC) 9 December 2010

Tracey Mears v United Kingdom Border Agency [2010] UKFTT 635 (TC) 9 December 2010

Martin Samuel v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 633 (TC) 8 December 2010

Michael Cohen v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 631 (TC) 8 December 2010

Traderco Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 632 (TC) 8 December 2010

Herts Photographic Bureau Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 629 (TC) 7 December 2010

Prince Erediauwa v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 630 (TC) 7 December 2010

Protec International Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 628 (TC) 2 December 2010

Auto Poz Trans v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 3 (TC) 1 December 2010

Checkprice (UK) Limited (in administration) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 623 (TC) 1 December 2010

East India Devonshire Sports and Public Schools Club Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 627 (TC) 1 December 2010

Everest Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 621 (TC) 1 December 2010

J T Dove Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 16 (TC) 1 December 2010

Mithras (Wine Bars) Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 622 (TC) 1 December 2010

Xentric Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 620 (TC) 1 December 2010

A Divorcee v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 612 (TC) 30 November 2010

Ann Godfrey v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 611 (TC) 30 November 2010

David Dean t/a The George & Dragon v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 613 (TC) 30 November 2010

Everest Eze v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 610 (TC) 30 November 2010

Jarvis Ellis t/a Ellis Construction v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 614 (TC) 30 November 2010

John Francis O'Mullane v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 615 (TC) 30 November 2010

Mohammed Zafar v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 619 (TC) 30 November 2010

Park Property World Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 617 (TC) 30 November 2010

Red Apple Cleaning Management Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 618 (TC) 30 November 2010

Rod Littley v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 616 (TC) 30 November 2010

Afshin Safa Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 609 (TC) 25 November 2010

Joiner Cummings v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 606 (TC) 25 November 2010

Mr Anthony Marshall v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 608 (TC) 25 November 2010

Williams Grand Prix Engineering Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 607 (TC) 25 November 2010

Arash Pouladdej v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 592 (TC) 24 November 2010

G Comms Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 605 (TC) 24 November 2010

Hi Tech Paints Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 591 (TC) 24 November 2010

Mr Hitesh Desai v Director of Border Revenue [2010] UKFTT 595 (TC) 24 November 2010

Mr Matthew Buckingham v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 593 (TC) 24 November 2010

PVC Fascia Company v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 17 (TC) 24 November 2010

Rehncy Shaheen and Co v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 590 (TC) 24 November 2010

ITV Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 586 (TC) 23 November 2010

Mr Gurmail Sahota and Mrs Rani Sahota v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 587 (TC) 23 November 2010

Mr Stuart Hughes v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 589 (TC) 23 November 2010

P A Maloney trading as Advanced Property Serviced v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 588 (TC) 23 November 2010

S Morris Groundwork Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 585 (TC) 18 November 2010

A 1 Lofts Ltd A 1 Lofts Conversions Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 581 (TC) 17 November 2010

Dr K M Manzur v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 580 (TC) 17 November 2010

Ms Janelle Howell v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 584 (TC) 17 November 2010

Roy Thomason(1) Richard Godwin(2) Andrew Markham(3) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 579 (TC) 17 November 2010

The Athenaeum Club v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 583 (TC) 17 November 2010

D O Needham v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 571 (TC) 16 November 2010

Giles Bushell v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 577 (TC) 16 November 2010

Mollan & Co Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 578 (TC) 16 November 2010

Steve Jordan Fencing v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 570 (TC) 16 November 2010

Thomas Arthur Howes v UK Border Agency [2010] UKFTT 572 (TC) 16 November 2010

Chidi Anthony Oti-Obihara v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 568 (TC) 15 November 2010

Terrence William Fraser v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 569 (TC) 15 November 2010

Michael John Thomas v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 567 (TC) 12 November 2010

Simon Watson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 565 (TC) 12 November 2010

Stephen Joyce Andrew Wingfield v Commissioners for Her Majesty's Revenue and Customs 12 November 2010

Malcolm Springthorpe v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 582 (TC) 11 November 2010

Peter Gamble v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 564 (TC) 11 November 2010

Finch and Partners Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 563 (TC) 10 November 2010

Procomm Consultancy Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 561 (TC) 10 November 2010

Professor Sir Peter Lachmann Lady Lachmann v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 560 (TC) 10 November 2010

Robert Legg v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 562 (TC) 10 November 2010

Gregory Knowles v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 558 (TC) 8 November 2010

Anthony Goudie v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 552 (TC) 5 November 2010

George Huntley v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 551 (TC) 5 November 2010

Morritt Properties (International) Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 554 (TC) 5 November 2010

Mr B Njoku v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 553 (TC) 5 November 2010

Executive Benefit Services (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 550 (TC) 4 November 2010

Ramunas Jakutis v Director of Border Revenue (Excise Duty) [2010] UKFTT 548 (TC) 4 November 2010

Terence Basye v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 549 (TC) 4 November 2010

Mr A R Fairburn Representative partner in Mr A R Fairburn and Mr S A Fairburn t/a Mr Cobbler v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 536 (TC) 3 November 2010

Mr O C Lam Representative partner in MR O C Lam and Mrs W Lam t/a Ron's Plaice v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 535 (TC) 3 November 2010

Mr R G McAlpin Representative partner in Mr R G McAlpin and Mrs P A McAlpin t/a Newtons Home Improvements v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 538 (TC) 3 November 2010

Mr T W Farrow Representative partner in Mr T W Farrow and Mr M C Cartwright t/a Kitchen and Bathroom Installations v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 534 (TC) 3 November 2010

Mr T W Rolton Representative partner in Mr T W Rolton, Mr B J Bryan and Mrs E F Rolton t/a Collier Row Glass v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 539 (TC) 3 November 2010

Mrs D Balgobin Representative partner in Mrs D Balgobin, Miss H Balgobin and Miss S Balgobin t/a Sunny Lodge v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 537 (TC) 3 November 2010

Mr Barrie Macey v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 533 (TC) 2 November 2010

Mr Xhevahir Dauti v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 532 (TC) 2 November 2010

R Auksoraitus v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 547 (TC) 2 November 2010

Mr Sayed Habashi v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 531 (TC) 1 November 2010

Mrs C A Andrew v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 546 (TC) 1 November 2010

1st Glass & Morror Company Limited v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 30 (TC) 29 October 2010

Aberdeen Asset Management Plc v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 524 (TC) 29 October 2010

Assessor Analysis Services v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 529 (TC) 29 October 2010

John Redman Goldsack v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 530 (TC) 29 October 2010

Thomas Maryam v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 528 (TC) 29 October 2010

John Dignam v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 522 (TC) 28 October 2010

John Orrock v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 523 (TC) 28 October 2010

Neil & Megan Gratton v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 521 (TC) 28 October 2010

Priti Lee v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 520 (TC) 28 October 2010

Connaught Contracts (Mrs S Bennett) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 545 (TC) 27 October 2010

Daryl Flagg v Director of Revenue for the UK Border Agency [2010] UKFTT 518 (TC) 27 October 2010

Excel RTI Solutions (IN AD v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 519 (TC) 27 October 2010

Gillex (UK) Limited (in liquidation) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 517 (TC) 27 October 2010

Mr Mark Cassin v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 515 (TC) 27 October 2010

Innocent Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 516 (TC) 25 October 2010

Janice Traders Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 513 (TC) 22 October 2010

Kuhne & Heitz Holland BV v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 514 (TC) 22 October 2010

Michael James Watson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 526 (TC) 22 October 2010

Xerox Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 527 (TC) 22 October 2010

David McNulty v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 509 (TC) 21 October 2010

Deidre Neville-Jones v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 512 (TC) 21 October 2010

GRD Systems v Commissioners for Her Majesty's Revenue and Customs 21 October 2010

Houston Cox Interiors Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 510 (TC) 21 October 2010

Peter R S Earl v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 511 (TC) 21 October 2010

Manor Park Trading Company Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 505 (TC) 20 October 2010

Scotpackaging Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 504 (TC) 20 October 2010

Chandraprakash Shanthiratnam v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 360 (TC) 19 October 2010

Frank Hudson Transport Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 503 (TC) 19 October 2010

Samuel Megwa v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 543 (TC) 19 October 2010

Rincham Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 502 (TC) 18 October 2010

Carolyn Browne v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 496 (TC) 15 October 2010

David Williams v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 508 (TC) 15 October 2010

Moonlight Textiles Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 500 (TC) 15 October 2010

Mr Anthony Metcalfe v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 495 (TC) 15 October 2010

Mr Craig Lawton (trading as C B Lawton Drywall and Plastering Contractors) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 507 (TC) 15 October 2010

Mr Jason Pope (deceased) Mrs Genevra Pope Mr Alan Pope v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 506 (TC) 15 October 2010

Mr Dennis Albert Gerdner t/a Gardners Transport Co v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 488 (TC) 14 October 2010

Samson Publishing Ltd E J C Fehler N S Fehler v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 489 (TC) 14 October 2010

Sub One Limited (t/a Subway) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 487 (TC) 14 October 2010

3rd Generation Communication Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 486 (TC) 12 October 2010

Benbridge Care Homes Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 493 (TC) 12 October 2010

OM Properties Investment Co Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 494 (TC) 12 October 2010

Alexander Thomson McLeod v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 542 (TC) 11 October 2010

Michael Mitchell v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 485 (TC) 11 October 2010

(1)Trustees of the Bessie Taube Discretionary Settlement Trust (2)Trustees of the Raymond Taube Discretionary Settlement Trust (3)Raymond Taube v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 473 (TC) 7 October 2010

A. Leolin Price CBE QC v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 474 (TC) 7 October 2010

Dalton Piercy Parish Council v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 478 (TC) 7 October 2010

Greatham Parish Council v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 479 (TC) 7 October 2010

Mr Paschal Chinedum Opara v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 480 (TC) 7 October 2010

Mr Swallow v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 481 (TC) 7 October 2010

Mohammed Reza Rastegar (trading as MO;s Restaurant) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 471 (TC) 6 October 2010

Nathaniel & Co Solicitors v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 472 (TC) 6 October 2010

Telement Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 470 (TC) 6 October 2010

Mr Ajay Sharma v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 468 (TC) 5 October 2010

Shadow Photographic Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 467 (TC) 4 October 2010

John Clark (No. 2) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 458 (TC) 30 September 2010

Judith Naylor v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 576 (TC) 30 September 2010

Kenneth Watson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 461 (TC) 30 September 2010

Mr Abdul Majid v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 459 (TC) 30 September 2010

Oliver Isaac Iny v Commissioners for Her Majesty's Revenue and Customs 30 September 2010

R L Mallinson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 575 (TC) 30 September 2010

Stephen Pariser v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 460 (TC) 30 September 2010

W.R.(Bill) Dunster v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 462 (TC) 30 September 2010

Aber Roof Truss Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 454 (TC) 29 September 2010

Desmond Magee & Sons (A Partnership) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 456 (TC) 29 September 2010

Holland Kitchen & Bathroom Design v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 541 (TC) 29 September 2010

Cirencester Rugby Football Club v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 453 (TC) 28 September 2010

Phonepoint Communications Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 452 (TC) 28 September 2010

Mr George Waller v Commissioners for Her Majesty's Revenue and Customs 27 September 2010

Eurosel Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 451 (TC) 23 September 2010

Eclipse Film Partners No. 35 LLP v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 448 (TC) 22 September 2010

Former North Wiltshire District Council(now abolished and replaced by Wiltshire Council) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 449 (TC) 22 September 2010

Gilders Transport Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 446 (TC) 22 September 2010

Manuel Soria Hernandez v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 447 (TC) 22 September 2010

Gardner Shaw (London) Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 444 (TC) 21 September 2010

Jason Terrence Moore v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 445 (TC) 21 September 2010

Mr John Stephen Torkington v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 441 (TC) 17 September 2010

A One Distribution (UK) Limited v Commissioners for Her Majesty's Revenue and Customs 16 September 2010

Graham Carter v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 501 (TC) 16 September 2010

M S Foods v Commissioners for Her Majesty's Revenue and Customs 16 September 2010

TGS Construction Services v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 438 (TC) 16 September 2010

The Sandrock Hotel (Partnership) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 484 (TC) 16 September 2010

C A M Anderson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 432 (TC) 15 September 2010

GE Medical Systems Information Technology Gmbh v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 437 (TC) 15 September 2010

Christopher Huhtala v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 429 (TC) 13 September 2010

Radarbeam Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 431 (TC) 10 September 2010

Uniplex (UK) Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 422 (TC) 10 September 2010

Mr I Agus v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 425 (TC) 9 September 2010

P Nineham v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 428 (TC) 9 September 2010

Mr Joseph Horan v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 427 (TC) 8 September 2010

Mr Richard Sidgwick v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 421 (TC) 8 September 2010

Mr Toby Turner v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 483 (TC) 8 September 2010

Anthony Cude v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 424 (TC) 7 September 2010

Clive Redmond v UK Border Agency [2010] UKFTT 420 (TC) 7 September 2010

Furniture Finders of Winsford Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 426 (TC) 7 September 2010

G T Plasterers v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 492 (TC) 7 September 2010

Ethical Trading Initiative v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 423 (TC) 3 September 2010

Glaxosmithkline Services Unlimited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 418 (TC) 3 September 2010

NG International Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 417 (TC) 3 September 2010

R W Westworth Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 477 (TC) 3 September 2010

Baldev Singh Sahota v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 416 (TC) 2 September 2010

DSG Retail Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 413 (TC) 26 August 2010

Express Food Supplies v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 466 (TC) 26 August 2010

Greener Solutions Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 412 (TC) 26 August 2010

Mitre Plastics v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 455 (TC) 26 August 2010

RMS Communications Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 411 (TC) 26 August 2010

Emblaze Mobility Solutions Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 410 (TC) 25 August 2010

Century Builders Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 415 (TC) 23 August 2010

John Sillitoe v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 409 (TC) 23 August 2010

Bulkliner Intermodal Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 395 (TC) 20 August 2010

CGI Group (Europe) Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 396 (TC) 20 August 2010

DCM (Optical Holdings) Ltd v Commissioners for Her Majesty's Revenue and Customs 20 August 2010

Morrison Bowmore Distillers Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 394 (TC) 20 August 2010

Mr Martin West v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 443 (TC) 20 August 2010

Mrs Lyn West v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 442 (TC) 20 August 2010

Albion Taxis Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 389 (TC) 19 August 2010

Anna Goralczyk v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 390 (TC) 19 August 2010

Davina Batchelor v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 392 (TC) 19 August 2010

Glen Contract Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 391 (TC) 19 August 2010

Jason Allen v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 388 (TC) 19 August 2010

Stephen Ho v Commissioners for Her Majesty's Revenue and Customs 19 August 2010

Masstech Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 386 (TC) 18 August 2010

Ronald Michael Harris (as trustee of the Harris Family Charitable Trust) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 385 (TC) 18 August 2010

Weight Watchers (UK) Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 384 (TC) 18 August 2010

British Eventing Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 382 (TC) 17 August 2010

Ms Linda Cook v Director of Border Revenue [2010] UKFTT 381 (TC) 17 August 2010

Wagerworks Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 383 (TC) 17 August 2010

Simpson & Marwick v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 380 (TC) 16 August 2010

Adam Pelled v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 376 (TC) 12 August 2010

Crane Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 378 (TC) 12 August 2010

Total People Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 379 (TC) 12 August 2010

Lighthouse Technologies Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 374 (TC) 11 August 2010

Mr T Wright Mr V A Whittle Mr I G Kenrick (deceased) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 373 (TC) 11 August 2010

Randbee Leisure Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 375 (TC) 11 August 2010

Mr Stuart Griffiths v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 371 (TC) 10 August 2010

Mrs Carol A Spencer v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 370 (TC) 10 August 2010

Professional Search Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 372 (TC) 10 August 2010

Terry Harrison v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 369 (TC) 9 August 2010

Winston Osborne v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 368 (TC) 9 August 2010

Benson Country Pine v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 365 (TC) 6 August 2010

John Scofield v Commissioners for Her Majesty's Revenue and Customs 6 August 2010

Mobile Export 365 Ltd and Shelford (IT) Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 367 (TC) 6 August 2010

UBS AG v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 366 (TC) 6 August 2010

William Ashworth and Catherine Connor v United Kingdom Border Agency [2010] UKFTT 364 (TC) 6 August 2010

A C Tours v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 363 (TC) 5 August 2010

Fisher Homes & Vision Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 361 (TC) 4 August 2010

Graham Lyons and Anthony Lyons v United Kingdom Border Agency [2010] UKFTT 362 (TC) 4 August 2010

Mr Paul Favell v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 360 (TC) 4 August 2010

'M' v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 356 (TC) 30 July 2010

Ali Kia Jahansouz v Commissioners for Her Majesty's Revenue and Customs 30 July 2010

M R Harris Groundworks (A Partnership) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 358 (TC) 30 July 2010

Martin Stone v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 414 (TC) 30 July 2010

Nabiltech UK Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 357 (TC) 30 July 2010

Ravenfield Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 359 (TC) 30 July 2010

Mr Jeffrey Sasin v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 354 (TC) 29 July 2010

Opal Carleton Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 353 (TC) 29 July 2010

Gary David Donaldson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 319 (TC) 27 July 2010

Han Ali Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 351 (TC) 27 July 2010

Inayat Gulamhussain v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 350 (TC) 27 July 2010

Mr Graham Gouldson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 349 (TC) 27 July 2010

Mr Ian Campbell v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 352 (TC) 27 July 2010

Tipple Inns Crammond Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 348 (TC) 27 July 2010

C P G Logistics Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 345 (TC) 23 July 2010

G E International Inc v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 343 (TC) 23 July 2010

Globalbis Distribution Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 557 (TC) 23 July 2010

Julian Frost v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 344 (TC) 23 July 2010

K1 Construction Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 347 (TC) 23 July 2010

Paul Goldberg v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 346 (TC) 23 July 2010

David C Pledger v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 342 (TC) 22 July 2010

Aleris Recycling (Swansea) Limitwed v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 341 (TC) 16 July 2010

Elizabeth Diane Yelland v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 340 (TC) 15 July 2010

Masterlease Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 339 (TC) 15 July 2010

Colin Watts v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 574 (TC) 14 July 2010

David Thomas Patmore v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 334 (TC) 14 July 2010

Marcus Bamberg v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 333 (TC) 14 July 2010

Mercedes-Benz Financial Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 332 (TC) 14 July 2010

Raptor Commerce Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 335 (TC) 14 July 2010

Yum Yum Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 331 (TC) 14 July 2010

Belton Estates Plc v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 330 (TC) 13 July 2010

Orchid Properties (a partnership) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 329 (TC) 13 July 2010

Autocarriers Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 328 (TC) 12 July 2010

Brian Lewis v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 327 (TC) 9 July 2010

National House Building Council v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 326 (TC) 9 July 2010

Bellwell Plant Limited v Commissioners for Her Majesty's Revenue and Customs 8 July 2010

Eurotec Services and Eurotec Services (GB) LLP v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 321 (TC) 8 July 2010

Mr David Gradel v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 325 (TC) 8 July 2010

Mr KY Sinh Voong v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 317 (TC) 8 July 2010

Mr Martin Currier v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 322 (TC) 8 July 2010

Neil Clarke v Commissioners for Her Majesty's Revenue and Customs 8 July 2010

Thimbleby Farms Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 320 (TC) 8 July 2010

Earthshine Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 314 (TC) 7 July 2010

Alexandra Luther Hammill (as representative partner for The Potting Shed v Commissioners for Her Majesty's Revenue and Customs 6 July 2010

B Fairall Limited (in Liquidation) v Commissioners for Her Majesty's Revenue and Customs 6 July 2010

Best Buys Supplies Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 304 (TC) 6 July 2010

Christopher Ryan v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 309 (TC) 6 July 2010

Crazy Farm Golf Course Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 307 (TC) 6 July 2010

Eames Consulting LLP v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 308 (TC) 6 July 2010

H J Ashenford v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 311 (TC) 6 July 2010

Mrs Margaret Raha v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 303 (TC) 6 July 2010

Philip Duke v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 306 (TC) 6 July 2010

Williamson Tea Holdings Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 301 (TC) 6 July 2010

Linda Alice McLaggan v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 300 (TC) 5 July 2010

Dr Wolfgang Reiter v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 299 (TC) 2 July 2010

Mr M Manders v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 313 (TC) 2 July 2010

Anglo Persian Emporium Trading Co. Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 296 (TC) 1 July 2010

M J P Media Services Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 298 (TC) 1 July 2010

Oasis Technologies (UK) Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 292 (TC) 1 July 2010

Sonja Moss v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 295 (TC) 1 July 2010

The ECU Group plc v Commissioners for Her Majesty's Revenue and Customs 1 July 2010

Gary Austin v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 312 (TC) 30 June 2010

Ian Blair t/a B-Mac International v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 291 (TC) 29 June 2010

Onebill Residential Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 290 (TC) 28 June 2010

Contrast Graphic Supplies Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 289 (TC) 25 June 2010

N J Wood v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 288 (TC) 25 June 2010

BT Trasporti SRL in Liquidation v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 287 (TC) 24 June 2010

Barnetts (a Firm) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 286 (TC) 22 June 2010

Robert Gary Edgar v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 285 (TC) 22 June 2010

Ticklock Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 284 (TC) 22 June 2010

Dr Michael Wilkinson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 283 (TC) 18 June 2010

Industrial Doors (Scotland) Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 282 (TC) 17 June 2010

John Dixon and Julie Dixon v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 281 (TC) 16 June 2010

Alan Roy Willis v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 280 (TC) 15 June 2010

Colin Moore v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 271 (TC) 14 June 2010

John Cree Locke Agnew v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 272 (TC) 14 June 2010

Linda Seaton v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 270 (TC) 14 June 2010

R G & Mrs B Beebe v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 265 (TC) 14 June 2010

Sanleo Ltd & Zonin Restaurants Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 266 (TC) 14 June 2010

Sean Harrison-Devereux v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 267 (TC) 14 June 2010

The British Association for Shooting and Conservation Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 268 (TC) 14 June 2010

Thomas Pollard v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 269 (TC) 14 June 2010

(1)Isle of Wight Council (2)West Berkshire Council (3)Mid-Suffolk District Council (4)South Tynside Metropolitan Borough Council v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 264 (TC) 11 June 2010

Countrywide Estate Agents FS Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 263 (TC) 11 June 2010

Pharmaquim Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 279 (TC) 11 June 2010

JD Classics Holdings Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 259 (TC) 10 June 2010

John Clark v Commissioners for Her Majesty's Revenue and Customs 10 June 2010

Megaink S.R.O v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 257 (TC) 10 June 2010

Mr T Hovan v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 260 (TC) 10 June 2010

Peter Hadfield v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 261 (TC) 10 June 2010

Stephen Lloyd Phillips v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 262 (TC) 10 June 2010

Hanover Company Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 256 (TC) 9 June 2010

Margaret Elizabeth Wendels v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 476 (TC) 8 June 2010

Jacqueline Williamson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 254 (TC) 7 June 2010

Stuart Keyte v UK Border Agency [2010] UKFTT 255 (TC) 7 June 2010

Sarah Grayson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 252 (TC) 3 June 2010

C Thompson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 250 (TC) 2 June 2010

Stewart Getty v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 251 (TC) 2 June 2010

Gateshead Talmudical College v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 244 (TC) 1 June 2010

Roma II Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 243 (TC) 27 May 2010

Sam Bond & Sarah Baxter v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 242 (TC) 27 May 2010

Anthony Fitzpatrick v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 241 (TC) 26 May 2010

ERF Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 238 (TC) 25 May 2010

Glamorgan Prestige Developments Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 237 (TC) 24 May 2010

Xentric Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 249 (TC) 24 May 2010

Michael O'Donnell v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 236 (TC) 21 May 2010

Segesta Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 235 (TC) 21 May 2010

Kanchan Devi Agnihotri v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 230 (TC) 20 May 2010

Marijus Leliunga v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 229 (TC) 20 May 2010

Mr D Farquhar v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 231 (TC) 20 May 2010

Parker Car Services v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 227 (TC) 19 May 2010

Recoverypak Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 226 (TC) 19 May 2010

S D Solutions Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 228 (TC) 19 May 2010

David Woodmore v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 278 (TC) 18 May 2010

Mrs Cherie Smith v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 221 (TC) 18 May 2010

OK Trans Limited v UK Border Agency [2010] UKFTT 223 (TC) 18 May 2010

Reed Employment Plc v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 222 (TC) 18 May 2010

Apex Design & Build Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 216 (TC) 13 May 2010

Interfish Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 219 (TC) 13 May 2010

Lakbir Singh Uppal v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 215 (TC) 13 May 2010

Maurice Cragg v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 214 (TC) 13 May 2010

Mr Simon Levin v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 217 (TC) 13 May 2010

Pertemps Recruitment Partnership Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 218 (TC) 13 May 2010

R P Griffin & D M Griffen v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 220 (TC) 13 May 2010

Third Stone Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 234 (TC) 13 May 2010

Amir Anwar v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 213 (TC) 11 May 2010

Mr K G & Mrs H E Johnston (Johnston Builders) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 212 (TC) 11 May 2010

Pinnacle Office Equipment Ltd Pinnacle Telecom (Wales) Ltd Pinnacle Office Supplies v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 211 (TC) 11 May 2010

Andrew Brady Blackwood Quarry Engineering Limited v UK Border Agency [2010] UKFTT 209 (TC) 10 May 2010

Peter Vass v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 208 (TC) 7 May 2010

Djilal Benahmed & Laima Miskinyte v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 207 (TC) 6 May 2010

GMAC UK Plc v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 202 (TC) 6 May 2010

Paul Johnson v Commissioners for Her Majesty's Revenue and Customs 6 May 2010

Sceptre Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 315 (TC) 6 May 2010

Sumitomo Mitsui Banking Corporation Europe Limited v Commissioners for Her Majesty's Revenue and Customs 6 May 2010

Timothy James Bramston (Liquadator of DCC Realisations Limited) & Anthony Murphy and Robert Horton (Former Administrators of DCC Realisations Limited) v Commissioners for Her Majesty's Revenue and Customs 6 May 2010

Bellflower Racing Limited v Commissioners for Her Majesty's Revenue and Customs 5 May 2010

Devon & Cornwall Surfacing Limited v Commissioners for Her Majesty's Revenue and Customs 5 May 2010

Ms A Z v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 225 (TC) 5 May 2010

Shaun Batchelor Electrical Contractors Ltd v Commissioners for Her Majesty's Revenue and Customs 5 May 2010

G C Ware Electrics v Commissioners for Her Majesty's Revenue and Customs 30 April 2010

Howard Peter Schofield v Commissioners for Her Majesty's Revenue and Customs 30 April 2010

UKCO MrXX v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 419 (TC) 29 April 2010

Bashar Sandouk t/a Didi's Pizza v Commissioners for Her Majesty's Revenue and Customs 28 April 2010

Denbrae Limited v Commissioners for Her Majesty's Revenue and Customs 28 April 2010

SRI International v Commissioners for Her Majesty's Revenue and Customs 28 April 2010

Grenane Properties Limited v Commissioners for Her Majesty's Revenue and Customs 27 April 2010

Lyle Taggart & Anne Taggart t/a The Fullerton Arms v Commissioners for Her Majesty's Revenue and Customs 27 April 2010

GBL & Sons Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 190 (TC) 26 April 2010

Goldman Sachs International v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 205 (TC) 26 April 2010

Michael Smith v Commissioners for Her Majesty's Revenue and Customs 26 April 2010

Mrs Patricia Register v Commissioners for Her Majesty's Revenue and Customs 26 April 2010

S Barnard Limited v Commissioners for Her Majesty's Revenue and Customs 26 April 2010

Buy As You View Limited v Commissioners for Her Majesty's Revenue and Customs 23 April 2010

GGN Builders Ltd v Commissioners for Her Majesty's Revenue and Customs 23 April 2010

Paul Newey t/a Ocean Finance v Commissioners for Her Majesty's Revenue and Customs 23 April 2010

Selective Marketplace Limited v Commissioners for Her Majesty's Revenue and Customs 22 April 2010

Basil Bimson v Commissioners for Her Majesty's Revenue and Customs 21 April 2010

Echotech Heating Solutions Limited v Commissioners for Her Majesty's Revenue and Customs 20 April 2010

LHA-ASRA Group Ltd (previously Leicester Housing Association Ltd) v Commissioners for Her Majesty's Revenue and Customs 20 April 2010

Best Images Limited v Commissioners for Her Majesty's Revenue and Customs 16 April 2010

British Dental Association v Commissioners for Her Majesty's Revenue and Customs 16 April 2010

Christopher Wills v Commissioners for Her Majesty's Revenue and Customs 16 April 2010

Equinox Gifted Thoughts Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 173 (TC) 16 April 2010

Paul Morewood v Director of Border Revenue [2010] UKFTT 169 (TC) 15 April 2010

Peter Hilton v Director of Border Revenue [2010] UKFTT 168 (TC) 15 April 2010

A D England as Trustee of Mrs M E England Discretionary Will Trust v Commissioners for Her Majesty's Revenue and Customs 14 April 2010

Alasdair MacDonald v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 172 (TC) 14 April 2010

Integral Resources (UK) Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 167 (TC) 14 April 2010

Mian Farukh Mahmood t/a Mahmood Mobile Services v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 166 (TC) 14 April 2010

William Brian Langthorne v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 171 (TC) 14 April 2010

Capital Air Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 160 (TC) 13 April 2010

F 1 Promotions Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 159 (TC) 13 April 2010

Harold Hugh Collinson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 165 (TC) 13 April 2010

Jigsaw Wholesale Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 164 (TC) 13 April 2010

Mexcom Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 163 (TC) 13 April 2010

Soka Blackmore Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 161 (TC) 13 April 2010

University of Essex v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 162 (TC) 13 April 2010

Bannister Combined Services v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 158 (TC) 12 April 2010

Emrul Islam v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 157 (TC) 9 April 2010

Jigsaw Wholesale Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 156 (TC) 9 April 2010

PIC Build Construction Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 154 (TC) 9 April 2010

Hunova-Trans KFT v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 153 (TC) 8 April 2010

Peter Zacharias t/a Petros Hair and Beauty v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 152 (TC) 8 April 2010

Roger L M Pratt v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 151 (TC) 8 April 2010

Mr Alan Humphreys v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 204 (TC) 7 April 2010

Novasoft Limited v Commissioners for Her Majesty's Revenue and Customs 6 April 2010

Pet Street Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 149 (TC) 6 April 2010

FCE Bank Plc v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 136 (TC) 1 April 2010

Maplin Electronics Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 143 (TC) 1 April 2010

McGee Associates v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 144 (TC) 1 April 2010

Talentcore Limited t/a Team Spirits v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 148 (TC) 1 April 2010

Moto Self Drive (UK) LLP v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 142 (TC) 31 March 2010

Joseph Hannigan v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 141 (TC) 30 March 2010

Premier Joint Ventures Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 135 (TC) 29 March 2010

(1) Areva T & D Protection et Controle(2)Canal + (3)Gilead Sciences Inc (4)Lockton Insurance Agency Inc v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 134 (TC) 26 March 2010

B & E Security Systems Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 146 (TC) 26 March 2010

Dennis Albert Gardner t/a Gardner's Transport Co v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 133 (TC) 26 March 2010

Moneygram Payment Systems, Inc v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 132 (TC) 25 March 2010

Aspen Wholesale Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 130 (TC) 24 March 2010

Blada Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 131 (TC) 24 March 2010

Mr W C Harbron v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 127 (TC) 24 March 2010

Mr John Evans v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 140 (TC) 22 March 2010

Quex Park Estates Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 126 (TC) 22 March 2010

Health Response UK v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 123 (TC) 19 March 2010

Megantic Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 125 (TC) 19 March 2010

West Country Vending Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 124 (TC) 19 March 2010

Pierhead Purchasing Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 122 (TC) 18 March 2010

Market South West (Holdings)Limited v Commissioners for Her Majesty's Revenue and Customs 17 March 2010

Secret Hotels2 Ltd (formerly Med Hotels Ltd) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 120 (TC) 15 March 2010

Cheltenham College Enterprises Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 118 (TC) 12 March 2010

Davies Software Services v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 117 (TC) 12 March 2010

Starglaze Windows & Conservatories ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 119 (TC) 12 March 2010

Mr M R Brookes v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 112 (TC) 11 March 2010

Mr R J Taylor Mr N Haimendorf v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 115 (TC) 11 March 2010

St John's College Oxford v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 113 (TC) 11 March 2010

(1)Colin Atkinson (2)Paul Smith (executors of the Will of William Mashiter Atkinson (decd) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 108 (TC) 10 March 2010

Ian Dear v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 111 (TC) 10 March 2010

Major Micros Limited (in Liquidation) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 105 (TC) 10 March 2010

Mr Adrian Waddington v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 114 (TC) 10 March 2010

Mr David S Parsons v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 110 (TC) 10 March 2010

NVM Private Equity Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 106 (TC) 10 March 2010

Peter Wakeman v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 107 (TC) 10 March 2010

Greenbank Holidays Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 109 (TC) 8 March 2010

John Cameron v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 104 (TC) 8 March 2010

Wolverhampton Jeep Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 116 (TC) 4 March 2010

Aspen Wholesale Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 103 (TC) 3 March 2010

Brayfal Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 99 (TC) 3 March 2010

Ian Robertson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 102 (TC) 3 March 2010

Future Components Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 101 (TC) 2 March 2010

H & I Toiletries Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 100 (TC) 2 March 2010

Antique Buildings Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 97 (TC) 1 March 2010

Brenchley Civil Engineering Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 96 (TC) 1 March 2010

Stanford Management Services Limited Mr Stephen Readings Mr John Readings v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 98 (TC) 1 March 2010

Mr Greville Duncan v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 95 (TC) 26 February 2010

Susan M Fleming (Representative Partner of Paul Kingston Furniture) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 94 (TC) 25 February 2010

Barnsley Metal Company Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 93 (TC) 24 February 2010

Leslie Smith v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 92 (TC) 24 February 2010

1-4-All Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 91 (TC) 23 February 2010

Brett Convery v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 90 (TC) 23 February 2010

Mr Swift v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 88 (TC) 22 February 2010

David Michael Fryer, Tracey Jane Marsh and Jayne Arnold (Personal Representatives of Patricia Arnold deceased) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 87 (TC) 17 February 2010

Christopher John Sims v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 73 (TC) 16 February 2010

R D F Management Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 74 (TC) 16 February 2010

Earthshine Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 67 (TC) 12 February 2010

PCCI Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 65 (TC) 12 February 2010

Regent Commodities Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 68 (TC) 12 February 2010

Space 2 Build Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 66 (TC) 12 February 2010

David Leslie Skinner t/a DLS Packaging v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 64 (TC) 11 February 2010

VIP (Scotland) Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 63 (TC) 10 February 2010

BJH Building and Plumbing v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 60 (TC) 9 February 2010

Stirling Investments v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 61 (TC) 9 February 2010

E & M Pankhurst t/a Mays Terracotta v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 59 (TC) 8 February 2010

Ms Sian Williams v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 86 (TC) 8 February 2010

Terence Bruns t/a TK Fabrications v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 58 (TC) 8 February 2010

Aidinas Ivanavicius v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 83 (TC) 5 February 2010

Mr George Duckett v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 57 (TC) 5 February 2010

Express Agency v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 55 (TC) 3 February 2010

Leslie Livingstone v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 56 (TC) 3 February 2010

Philip George Turberville v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 69 (TC) 3 February 2010

Weight Watchers (UK) Ltd Karen Bullock, Dorothy Bush, Judith Darbyshire, Helen Kidd, Sharon Lowes, Michele Mott, Hayley Ridley, Laura Wright v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 54 (TC) 2 February 2010

Dr Andreas Helmut Tuczka v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 53 (TC) 1 February 2010

Edward Chatterton v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 147 (TC) 1 February 2010

Helena Housing Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 71 (TC) 1 February 2010

Corriform Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 52 (TC) 29 January 2010

Active8 Alarms Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 48 (TC) 28 January 2010

BAA Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 43 (TC) 28 January 2010

Mrs Irene Susan Jennings v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 49 (TC) 28 January 2010

Narendrasinh Chudusama v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 81 (TC) 28 January 2010

Next Generation International Limited v Commissioners for Her Majesty's Revenue and Customs 28 January 2010

Quality Import Export Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 47 (TC) 28 January 2010

Enderbey Properties Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 85 (TC) 27 January 2010

Martin Breen v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 70 (TC) 22 January 2010

Mr Paul Frossell v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 80 (TC) 22 January 2010

Sumanan Poopalasingham v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 41 (TC) 22 January 2010

Victor Kinsey v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 42 (TC) 22 January 2010

Brian Reynolds v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 40 (TC) 21 January 2010

Howard Barnett v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 39 (TC) 21 January 2010

Richard King v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 79 (TC) 21 January 2010

Hurstbourne Properties Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 38 (TC) 19 January 2010

Nimco Mohamed v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 37 (TC) 19 January 2010

Olympia Technology Limited (No 2) v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 45 (TC) 19 January 2010

B & J Shopfitting Services v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 78 (TC) 15 January 2010

H J Banks & Company Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 33 (TC) 14 January 2010

Kenneth G Colquhoun v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 34 (TC) 14 January 2010

Martin Blackham v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 32 (TC) 14 January 2010

Radford and Robinson v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 31 (TC) 14 January 2010

Wessex Continental Travel Company Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 36 (TC) 14 January 2010

Wrag Barn Golf and Country Club v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 30 (TC) 14 January 2010

Desmond John Thresh v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 29 (TC) 13 January 2010

Flaxmode Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 28 (TC) 13 January 2010

The Athenaeum Club v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 27 (TC) 13 January 2010

First Nationwide v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 24 (TC) 12 January 2010

John Taylor v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 77 (TC) 12 January 2010

Stephen Allen v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 26 (TC) 12 January 2010

Archibald & Co Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 21 (TC) 11 January 2010

Arnold Jeffers George Jeffers G & A Jeffers v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 22 (TC) 11 January 2010

Dale Chalk v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 23 (TC) 11 January 2010

Enersys Holdings Uk Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 20 (TC) 11 January 2010

Adam Paul Mitchell v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 11 (TC) 8 January 2010

James Gillan & Margaret Gillan t/a Gracehill Golf Course v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 8 (TC) 8 January 2010

Mark Peers t/a Always Access v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 9 (TC) 8 January 2010

Shaun Anthony Clark t/a Maxim v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 10 (TC) 8 January 2010

Supercook UK LLP & Dr Oetker UK Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 13 (TC) 8 January 2010

William Edward Lafferty t/a Bell Transport v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 12 (TC) 8 January 2010

William J Hetherington v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 7 (TC) 8 January 2010

Icebreaker 1 LLP v Commissioners for Her Majesty's Revenue and Customs 5 January 2010

Ultrapolymers Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 5 (TC) 4 January 2010

Joseph Podolsky v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 387 (TC) 31 December 2009

Megantic Services Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 391 (TC) 31 December 2009

Andrew Berry v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 386 (TC) 29 December 2009

David Harper v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 382 (TC) 29 December 2009

Derek William Hankinson v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 384 (TC) 29 December 2009

Marcus Webb Golf Professional v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 388 (TC) 29 December 2009

Stephen John Stanley v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 383 (TC) 29 December 2009

Amanda Cargill & Kelly McWilliams t/a The Pende Cafe v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 381 (TC) 22 December 2009

(1)Shahzad Haroon Khan (2)Fasal Haroon Khan (3)Qaiser Haroon Khan (4)Sohail Shazad(5)Xtec Communications Limited(6)Pak UK Tv Limited (7)Xtec Retail Limited(8)Newtron Marketing Limited(9)Alma Communications Limited(10)Bridge Woods Exporters Limited(11)Global 2000 Corporation Limited(12)Prime Plus Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 19 (TC) 21 December 2009

J D Wetherspoon Plc v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 374 (TC) 18 December 2009

Carlsberg UK Limited (1) Inbev UK Limited (2) v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 375 (TC) 17 December 2009

Cormac Construction Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 380 (TC) 17 December 2009

Ghulam Hassan v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 373 (TC) 17 December 2009

Kuehne+Nagel Drinks Logistics Ltd Mr A Stott Mr A C Joyce v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 379 (TC) 17 December 2009

London & Essex Cleaning Services (Southern) v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 371 (TC) 17 December 2009

M B C Trading Ltd Kingston Components Ltd v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 372 (TC) 17 December 2009

Seafield General Store & Post Office v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 18 (TC) 17 December 2009

Bells Mills Developments Ltd v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 390 (TC) 16 December 2009

Fahima Begum Hussain v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 370 (TC) 16 December 2009

Hipisol Ltd v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 392 (TC) 16 December 2009

Lancers Restaurant Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 369 (TC) 16 December 2009

Naznin Karim v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 368 (TC) 16 December 2009

S W McMullan v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 367 (TC) 15 December 2009

Skye Inns Limited and Mr Chris O Richards v Commissioners for Her Majesty's Revenue and Customs 15 December 2009

Sub One Limited (t/a Subway)and 91 Others v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 385 (TC) 12 December 2009

Benjamin James Kent v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 358 (TC) 11 December 2009

Institute of Information Security Professionals v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 365 (TC) 11 December 2009

Jane Wallace Brown v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 359 (TC) 11 December 2009

Mr Mervyn Cox Mr Michael Cox Mr Colin Cox Mr John Londal v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 51 (TC) 11 December 2009

Obhloise Benjamin Ogedegbe v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 364 (TC) 11 December 2009

Oceanteam Power & Umbilical ASA v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 361 (TC) 11 December 2009

POWA (Jersey) Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 360 (TC) 11 December 2009

Spot Technology Ltd v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 362 (TC) 11 December 2009

The Rank Group Plc v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 363 (TC) 11 December 2009

Abdul Ahad v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 353 (TC) 9 December 2009

David Arthur Hemms v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 355 (TC) 9 December 2009

Lion Co v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 357 (TC) 9 December 2009

Wieslaw Parysek t/a WP-Trans Wieslaw Parysek v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 354 (TC) 9 December 2009

Surestone Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 352 (TC) 8 December 2009

Talisman Energy (UK) Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 356 (TC) 8 December 2009

Deliverance Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 351 (TC) 4 December 2009

Ductaire Fabrication Ltd v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 350 (TC) 4 December 2009

Daniel John Currie v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 342 (TC) 3 December 2009

Denwire Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 343 (TC) 3 December 2009

Inayat Gulam Hussein v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 348 (TC) 3 December 2009

Robert Walsh v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 344 (TC) 3 December 2009

SKG (London) Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 341 (TC) 3 December 2009

Susan Frances Nike v Commissioners for Her Majesty's Revenue and Customs 3 December 2009

Dr Joanne Clinton v Commissioners for Her Majesty's Revenue and Customs 2 December 2009

Life Enterprises Ltd v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 340 (TC) 2 December 2009

Mr A Ouerradi v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 339 (TC) 2 December 2009

Spedservice SP Z.O.O. v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 338 (TC) 2 December 2009

Huntley Solutions Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 329 (TC) 30 November 2009

The Research & Development Partnership Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 328 (TC) 30 November 2009

Gabbitas Educational Consultants Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 325 (TC) 27 November 2009

Mr Arash Razaie t/a Foodline Delivery Services v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 327 (TC) 27 November 2009

Prolab Nutrition Europe Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 326 (TC) 27 November 2009

Mr R J Taylor Mr N Haimendorf v Commissioners for Her Majesty's Revenue and Customs 25 November 2009

Able UK Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 323 (TC) 24 November 2009

Andras Bokor v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 322 (TC) 24 November 2009

Galleria Italia Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 324 (TC) 24 November 2009

Raymond John Phillips v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 335 (TC) 24 November 2009

Hochtief Ltd v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 321 (TC) 20 November 2009

Mrs Susan Sheftz v Her Majesty's Revenue & Customs [2009] UKFTT 316 (TC) 20 November 2009

J & W Waste Services Limited v Her Majesty's Revenue & Customs [2009] UKFTT 315 (TC) 19 November 2009

Joseph Hannigan v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 334 (TC) 19 November 2009

Paul Maurice Roche v Her Majesty's Revenue & Customs [2009] UKFTT 313 (TC) 19 November 2009

Peter Robert Balkwill v Her Majesty's Revenue & Customs [2009] UKFTT 314 (TC) 19 November 2009

John Sloan v Her Majesty's Revenue & Customs [2009] UKFTT 310 (TC) 18 November 2009

Michael Burton v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 320 (TC) 18 November 2009

Mr Andrew Whitby & Mr Victor Ball v Her Majesty's Revenue & Customs [2009] UKFTT 311 (TC) 18 November 2009

Mr Mervyn Gwillym Jones and Mrs Annette Elizabeth Southam v Her Majesty's Revenue & Customs [2009] UKFTT 312 (TC) 18 November 2009

Shakeel Ali v Her Majesty's Revenue & Customs [2009] UKFTT 309 (TC) 18 November 2009

Mediaclash Limited v Her Majesty's Revenue & Customs [2009] UKFTT 306 (TC) 16 November 2009

Roderick Gunkel & Associates Limited v Her Majesty's Revenue & Customs [2009] UKFTT 308 (TC) 16 November 2009

YSL Video Wall Hire Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 307 (TC) 16 November 2009

Heath House Charter Limited v Her Majesty's Revenue & Customs [2009] UKFTT 305 (TC) 13 November 2009

Brendan MacMahon t/a Irish Cottage Trading Company v Her Majesty's Revenue & Customs [2009] UKFTT 304 (TC) 11 November 2009

Mr A I Muhammad v Commissioners for Her Majesty's Revenue and Customs 11 November 2009

Mr N Noor Khan v Her Majesty's Revenue & Customs [2009] UKFTT 303 (TC) 11 November 2009

Prior Roofing Limited v Her Majesty's Revenue & Customs [2009] UKFTT 302 (TC) 11 November 2009

David Kirkaldy v Her Majesty's Revenue & Customs [2009] UKFTT 301 (TC) 10 November 2009

Parnalls Solicitors Limited v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 318 (TC) 10 November 2009

Diana Bryce t/a The Barn v Her Majesty's Revenue & Customs [2009] UKFTT 298 (TC) 6 November 2009

Jerzy Tuznik v Her Majesty's Revenue & Customs [2009] UKFTT 299 (TC) 6 November 2009

Queenspice Limited v Her Majesty's Revenue & Customs [2009] UKFTT 300 (TC) 6 November 2009

A C Rosbottom v Her Majesty's Revenue & Customs [2009] UKFTT 294 (TC) 4 November 2009

Beresford Blake Thomas Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 293 (TC) 4 November 2009

Click Distribution Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 297 (TC) 4 November 2009

Janet Garbacka v Her Majesty's Revenue & Customs [2009] UKFTT 295 (TC) 4 November 2009

Rebba Construction Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 296 (TC) 4 November 2009

Strongwork Construction Limited v Her Majesty's Revenue & Customs [2009] UKFTT 292 (TC) 3 November 2009

I S Jefferies and L A Jefferies v Her Majesty's Revenue & Customs [2009] UKFTT 291 (TC) 29 October 2009

Sarwar & Sons Knitwear Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 281 (TC) 29 October 2009

Sumanan Poopalasingham v Her Majesty's Revenue & Customs [2009] UKFTT 282 (TC) 28 October 2009

Westview Rail Limited v Her Majesty's Revenue & Customs [2009] UKFTT 269 (TC) 27 October 2009

Paola Sassi v Her Majesty's Revenue & Customs [2009] UKFTT 280 (TC) 23 October 2009

Michael Roy Culverwell v Her Majesty's Revenue & Customs [2009] UKFTT 276 (TC) 22 October 2009

Mohammed Tariq v Her Majesty's Revenue & Customs [2009] UKFTT 279 (TC) 22 October 2009

Mr John Cooksey and Mrs Christine Cooksey v Her Majesty's Revenue & Customs [2009] UKFTT 275 (TC) 21 October 2009

24/7 Fuels Limited v Her Majesty's Revenue & Customs [2009] UKFTT 274 (TC) 19 October 2009

Gerard Kinney v Her Majesty's Revenue & Customs [2009] UKFTT 273 (TC) 19 October 2009

Peter Benjamin Lyon v Her Majesty's Revenue & Customs [2009] UKFTT 267 (TC) 19 October 2009

Asda Stores Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 264 (TC) 16 October 2009

Botanical Catering Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 265 (TC) 16 October 2009

David Low t/a Lows Traditional Fish & Chips v Her Majesty's Revenue & Customs [2009] UKFTT 272 (TC) 16 October 2009

Jean Sherry v Her Majesty's Revenue & Customs [2009] UKFTT 266 (TC) 16 October 2009

Vaccine Research LLP v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 333 (TC) 16 October 2009

Watt Power (UK) Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 263 (TC) 16 October 2009

Barry O'Brien t/a Poster Sites (Southern) v Her Majesty's Revenue & Customs [2009] UKFTT 262 (TC) 15 October 2009

Iain K Bell v Her Majesty's Revenue & Customs [2009] UKFTT 270 (TC) 13 October 2009

Thomas Joseph Beamish v Her Majesty's Revenue & Customs [2009] UKFTT 271 (TC) 13 October 2009

HBOS Treasury Services Plc(now HBOS Treasury Services Limited) v Her Majesty's Revenue & Customs [2009] UKFTT 261 (TC) 12 October 2009

Anna Czarnecka,Ewa Kwiecien, Marek Zasadowske,Konrad Zaprzala,Wieslaw Koluch v Her Majesty's Revenue & Customs [2009] UKFTT 255 (TC) 8 October 2009

Global Foods Limited v The Commissioners for HMRC [2026] UKFTT 1119 (TC) 8 October 2009

Herling Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 257 (TC) 8 October 2009

Modified Gumball Rally Limited known as Modball Limited v Her Majesty's Revenue & Customs [2009] UKFTT 250 (TC) 8 October 2009

Joanne Matthews v Her Majesty's Revenue & Customs [2009] UKFTT 254 (TC) 5 October 2009

Airtours Holiday Transport Limited (formerly) My Travel Group v Her Majesty's Revenue & Customs [2009] UKFTT 256 (TC) 2 October 2009

Malcolm Hutchinson t/a Clifton Fisheries v Her Majesty's Revenue & Customs [2009] UKFTT 252 (TC) 2 October 2009

Yellow v Her Majesty's Revenue & Customs [2009] UKFTT 259 (TC) 30 September 2009

Baljit Singh t/a BS Construction v Her Majesty's Revenue & Customs [2009] UKFTT 245 (TC) 25 September 2009

Dr Peter Allan Howson v Her Majesty's Revenue & Customs [2009] UKFTT 248 (TC) 25 September 2009

Friendly Loans Limited v Her Majesty's Revenue & Customs [2009] UKFTT 247 (TC) 25 September 2009

Peter Jackson (Jewellers) Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 246 (TC) 25 September 2009

Miss M M Anderson (Deceased) v Her Majesty's Revenue & Customs 22 September 2009

Trans Medium Limited t/a Connectivity v Her Majesty's Revenue & Customs [2009] UKFTT 243 (TC) 22 September 2009

4 Distribution Limited v Her Majesty's Revenue & Customs [2009] UKFTT 242 (TC) 18 September 2009

Mr Colin Walton v Commissioners for Her Majesty's Revenue and Customs [2009] UKFTT 332 (TC) 18 September 2009

Ian Osborne John Godden Valerie Patterson William Swales Stanley Mower Angela Simmons David Wadwell Robert Brumpton Michael Phillips Clifford Bonner Ian Hodkinson Michael Dobson John Skeldon v Her Majesty's Revenue & Customs [2009] UKFTT 241 (TC) 17 September 2009

Mr Barry Triscott v Her Majesty's Revenue & Customs [2009] UKFTT 240 (TC) 16 September 2009

Darren Munns v Her Majesty's Revenue & Customs [2009] UKFTT 290 (TC) 15 September 2009

David Kirkaldy v Her Majesty's Revenue & Customs [2009] UKFTT 239 (TC) 15 September 2009

Nigel P Grogan v Her Majesty's Revenue & Customs [2009] UKFTT 238 (TC) 14 September 2009

North Yorkshire Police and Mrs Deborah Wade v Her Majesty's Revenue & Customs [2009] UKFTT 237 (TC) 14 September 2009

Resteel Trading Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 236 (TC) 9 September 2009

Beast In The Heart Films (UK)Limited v Her Majesty's Revenue & Customs [2009] UKFTT 230 (TC) 7 September 2009

Plazadome Limited v Her Majesty's Revenue & Customs [2009] UKFTT 229 (TC) 4 September 2009

Application by the Commissioners for Her Majesty's Revenue and Customs to serve 308 Notices under para 5 of Sch 36 to the Finance Act 2008 on Financial Institutions in respect of customers with UK addresses holding Non-UK accounts v Her Majesty's Revenue & Customs [2009] UKFTT 224 (TC) 3 September 2009

Dada Records Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 251 (TC) 2 September 2009

Acrylux Limited v Her Majesty's Revenue & Customs 1 September 2009

Haseeb Mini Supermarket Limited (substituted as Appellant by the Direction herein for MSAWER KASHMIRI) v Her Majesty's Revenue & Customs [2009] UKFTT 222 (TC) 1 September 2009

Taylor & Lodge v Her Majesty's Revenue & Customs [2009] UKFTT 228 (TC) 28 August 2009

SRI International v Her Majesty's Revenue & Customs [2009] UKFTT 221 (TC) 27 August 2009

Alfred Lamb International Limited v Her Majesty's Revenue & Customs [2009] UKFTT 220 (TC) 25 August 2009

Peter Terence O'Neill v Her Majesty's Revenue & Customs [2009] UKFTT 219 (TC) 25 August 2009

1. Pizza Place 2. Reza Taheri-Khamn 3. Ebrahim Khaknejad-Kermani v Her Majesty's Revenue & Customs [2009] UKFTT 216 (TC) 24 August 2009

Marks and Spencer Plc v Her Majesty's Revenue & Customs [2009] UKFTT 231 (TC) 24 August 2009

Pincroft Dyeing and Printing Limited Carrington Career and Workwear Limited v Her Majesty's Revenue & Customs [2009] UKFTT 217 (TC) 24 August 2009

Westone Wholesale Limited v Her Majesty's Revenue & Customs [2009] UKFTT 218 (TC) 24 August 2009

Philip John Wright v Her Majesty's Revenue & Customs [2009] UKFTT 227 (TC) 20 August 2009

Lookers Motor Group Limited (t/a Ellesmere Port Division-and Other Divisions) and Charles Hurst Limited (t/a Lookers Motor Group) v Her Majesty's Revenue & Customs 19 August 2009

Philips Electronics UK Limited v Her Majesty's Revenue & Customs 18 August 2009

Air and Marine Services Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 211 (TC) 14 August 2009

John Patrick Smith v Her Majesty's Revenue & Customs [2009] UKFTT 210 (TC) 13 August 2009

Sceptre Services Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 247 (TC) 13 August 2009

A S Lambert v Her Majesty's Revenue & Customs [2009] UKFTT 208 (TC) 11 August 2009

Laerstate BV v Her Majesty's Revenue & Customs [2009] UKFTT 209 (TC) 11 August 2009

Cycle Citi Corporation Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 205 (TC) 10 August 2009

Javed Ahmed t/a Star Private Hire v Her Majesty's Revenue & Customs [2009] UKFTT 206 (TC) 10 August 2009

John Lightfoot v Her Majesty's Revenue & Customs [2009] UKFTT 207 (TC) 10 August 2009

DFS Furniture Company Limited v Her Majesty's Revenue & Customs [2009] UKFTT 204 (TC) 7 August 2009

William John Terry (in business as Wealden Properties) v Her Majesty's Revenue & Customs [2009] UKFTT 202 (TC) 7 August 2009

Legal & General Assurance Society Limited v Her Majesty's Revenue & Customs [2009] UKFTT 225 (TC) 6 August 2009

London Clubs Management Limited v Her Majesty's Revenue & Customs [2009] UKFTT 201 (TC) 5 August 2009

Pillars Property Cleaning and Maintenance Limited v Her Majesty's Revenue & Customs [2009] UKFTT 235 (TC) 5 August 2009

Hilltop Assistance Limited v Her Majesty's Revenue & Customs [2009] UKFTT 200 (TC) 4 August 2009

Oaks Pavilion Limited v Her Majesty's Revenue & Customs [2009] UKFTT 190 (TC) 31 July 2009

Skipton Building Society v Her Majesty's Revenue & Customs [2009] UKFTT 191 (TC) 31 July 2009

Ultralase Medical Aesthetics Limited v Her Majesty's Revenue & Customs [2009] UKFTT 187 (TC) 31 July 2009

Rasam Gayatri Silks Limited v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 50 (TC) 30 July 2009

Sophie Holdings Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 189 (TC) 30 July 2009

Sussex Police Authority v Her Majesty's Revenue & Customs [2009] UKFTT 188 (TC) 30 July 2009

Mr A J Ebsworth v Her Majesty's Revenue & Customs [2009] UKFTT 199 (TC) 29 July 2009

Walk in Walk in Action Limited v Her Majesty's Revenue & Customs [2009] UKFTT 186 (TC) 29 July 2009

Jonathan David Limited v Her Majesty's Revenue & Customs [2009] UKFTT 289 (TC) 28 July 2009

Robert & Lillian Waddell t/a LCD Plant Hire v Her Majesty's Revenue & Customs [2009] UKFTT 185 (TC) 27 July 2009

Digi Systems (Ireland) Limited v Her Majesty's Revenue & Customs [2009] UKFTT 183 (TC) 24 July 2009

Grattan Plc v Her Majesty's Revenue & Customs [2009] UKFTT 184 (TC) 24 July 2009

Euro Stock Shop Limited v Her Majesty's Revenue & Customs [2009] UKFTT 182 (TC) 23 July 2009

Allen Carr's Easyway (International) Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 181 (TC) 22 July 2009

Moorbury Limited v Her Majesty's Revenue & Customs [2009] UKFTT 180 (TC) 21 July 2009

Atec Associates Limited v Her Majesty's Revenue & Customs [2009] UKFTT 178 (TC) 17 July 2009

Keele University Students Union v Her Majesty's Revenue & Customs [2009] UKFTT 161 (TC) 17 July 2009

Kevin Almond v Her Majesty's Revenue & Customs [2009] UKFTT 177 (TC) 17 July 2009

Ernest Burton Ernest Floate David Leech Gordon Pirret Davendra Pratap Terry Simpson v Her Majesty's Revenue & Customs [2009] UKFTT 203 (TC) 16 July 2009

Grimsby College Enterprises Limited v Her Majesty's Revenue & Customs [2009] UKFTT 167 (TC) 15 July 2009

Roger Brian Arthur v Her Majesty's Revenue & Customs [2009] UKFTT 168 (TC) 15 July 2009

Smart Voucher Limited v Her Majesty's Revenue & Customs [2009] UKFTT 169 (TC) 15 July 2009

Late Editions Ltd v Her Majesty's Revenue & Customs 14 July 2009

Penta Office Furniture Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 165 (TC) 14 July 2009

John Lawlor v Her Majesty's Revenue & Customs [2009] UKFTT 164 (TC) 13 July 2009

Richard Cedric Hart Jones v Her Majesty's Revenue & Customs [2009] UKFTT 154 (TC) 9 July 2009

Oliver Uzoaru t/a Couzsons UK v Her Majesty's Revenue & Customs [2009] UKFTT 153 (TC) 8 July 2009

Purple Parking Limited Airparks Services Limited v Her Majesty's Revenue & Customs [2009] UKFTT 152 (TC) 8 July 2009

Stephen Mutch v Her Majesty's Revenue & Customs [2009] UKFTT 288 (TC) 7 July 2009

ALH Interior Limited v Her Majesty's Revenue & Customs [2009] UKFTT 234 (TC) 6 July 2009

APS-Centriline Ltd, Enviro Engineering Ltd, PSI Engineering Ltd, William Norman Lewis t/a William N Lewis Associates v Her Majesty's Revenue & Customs [2009] UKFTT 149 (TC) 3 July 2009

A O Sokoya v Her Majesty's Revenue & Customs [2009] UKFTT 163 (TC) 1 July 2009

M R Klincke v Her Majesty's Revenue & Customs [2009] UKFTT 156 (TC) 1 July 2009

Leeds Lifts Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 287 (TC) 26 June 2009

Trevor Rockliff v Her Majesty's Revenue & Customs [2009] UKFTT 162 (TC) 25 June 2009

A Longworth & Sons Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 286 (TC) 24 June 2009

Ashby Contracting Limited v Her Majesty's Revenue & Customs [2009] UKFTT 145 (TC) 24 June 2009

Junction 29 Truckstop Limited v Her Majesty's Revenue & Customs [2009] UKFTT 148 (TC) 24 June 2009

Manvik Plant & Hire Limited v Her Majesty's Revenue & Customs [2009] UKFTT 144 (TC) 24 June 2009

Marshall Gorman v Her Majesty's Revenue & Customs [2009] UKFTT 147 (TC) 24 June 2009

Seatechs Limited v Her Majesty's Revenue & Customs 24 June 2009

Washingbay Agencies Limited v Her Majesty's Revenue & Customs [2009] UKFTT 143 (TC) 24 June 2009

J Z Machtech Limited v Her Majesty's Revenue & Customs [2009] UKFTT 233 (TC) 19 June 2009

John Morgan v Her Majesty's Revenue & Customs [2009] UKFTT 134 (TC) 19 June 2009

David Spowage, Alexander Finlayson, Michael Allan and Brian Eley v Her Majesty's Revenue & Customs [2009] UKFTT 142 (TC) 18 June 2009

Drivers Direct (2008) Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 132 (TC) 18 June 2009

Lawrence and Joan Jones v Her Majesty's Revenue & Customs [2009] UKFTT 133 (TC) 18 June 2009

Littler Machinery Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 131 (TC) 18 June 2009

Application by the Commissioners for Her Majesty's Revenue and Customs to serve a Notice under Para 5 of Sch 36 to the Finance Act 2008 on Financial Institution No 10 in respect of customers with UK addresses holding non-UK accounts v Her Majesty's Revenue & Customs [2009] UKFTT 196 (TC) 17 June 2009

Application by the Commissioners for Her Majesty's Revenue and Customs to serve a Notice under Para 5 of Sch 36 to the Finance Act 2008 on Financial Institution No 9 in respect of customers with UK addresses holding non-UK accounts v Her Majesty's Revenue & Customs 17 June 2009

Arkzone Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 129 (TC) 16 June 2009

Nigel Lowe Consulting Ltd Nigel Lowe Holdings Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 130 (TC) 16 June 2009

Clover Chemicals Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 285 (TC) 15 June 2009

Lynne Cornell v Her Majesty's Revenue & Customs [2009] UKFTT 140 (TC) 11 June 2009

David McCowan & Frank Williams t/a Crystal Windows v Her Majesty's Revenue & Customs [2009] UKFTT 128 (TC) 10 June 2009

Russell Beard (as partner in F & B Builders) v Her Majesty's Revenue & Customs [2009] UKFTT 284 (TC) 10 June 2009

Bridgnorth Golf Club v Her Majesty's Revenue & Customs [2009] UKFTT 126 (TC) 9 June 2009

Dawsongroup Limited v Her Majesty's Revenue & Customs 9 June 2009

Dr Galaa Fayed v Her Majesty's Revenue & Customs [2009] UKFTT 125 (TC) 9 June 2009

John Alexander Lithgow Mason v Her Majesty's Revenue & Customs [2009] UKFTT 139 (TC) 9 June 2009

Motorola Limited v Her Majesty's Revenue & Customs [2009] UKFTT 123 (TC) 9 June 2009

P D Concepts Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 127 (TC) 9 June 2009

Philippa June Davies & Angela Dawn Rippon v Her Majesty's Revenue & Customs [2009] UKFTT 138 (TC) 9 June 2009

Winshill Scaffolding Services (UK) Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 124 (TC) 9 June 2009

Lead Asset Strategies (Liverpool) Limited v Her Majesty's Revenue & Customs [2009] UKFTT 122 (TC) 5 June 2009

Steve Craine & Kerry Anne Craine t/a The Pickwick Tavern v Her Majesty's Revenue & Customs [2009] UKFTT 120 (TC) 3 June 2009

Sumitomo Mitsui Banking Corporation Europe Limited v Her Majesty's Revenue & Customs [2009] UKFTT 121 (TC) 3 June 2009

Mrs Phillida Barnett And Mrs Lara Read t/a Burghill Valley Golf Club v Her Majesty's Revenue & Customs 2 June 2009

Banbridge Fuel Services Limited v Her Majesty's Revenue & Customs [2009] UKFTT 112 (TC) 27 May 2009

Cannon Express & Logistics Limited v Her Majesty's Revenue & Customs [2009] UKFTT 116 (TC) 27 May 2009

Christopher Singleton v Her Majesty's Revenue & Customs [2009] UKFTT 118 (TC) 27 May 2009

Drosden Plantruck Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 115 (TC) 27 May 2009

Enda McNulty v Her Majesty's Revenue & Customs [2009] UKFTT 111 (TC) 27 May 2009

John Andrew Thomas Faith v Her Majesty's Revenue & Customs [2009] UKFTT 113 (TC) 27 May 2009

Keele University Students Union v Her Majesty's Revenue & Customs [2009] UKFTT 114 (TC) 27 May 2009

Rory Trainor t/a Best Rate Bureau v Her Majesty's Revenue & Customs [2009] UKFTT 117 (TC) 27 May 2009

The Funky End v Her Majesty's Revenue & Customs [2009] UKFTT 110 (TC) 20 May 2009

David Jacobs UK Ltd (In Liquidation v Her Majesty's Revenue & Customs [2009] UKFTT 106 (TC) 18 May 2009

Gary Giles v Her Majesty's Revenue & Customs [2009] UKFTT 109 (TC) 18 May 2009

James Jeffery t/a Jeffery-Ryde v Her Majesty's Revenue & Customs [2009] UKFTT 103 (TC) 18 May 2009

Justrading Limited v Her Majesty's Revenue & Customs [2009] UKFTT 105 (TC) 18 May 2009

Lougula Ltd, Decision Vision ltd, Point Four Decision ltd Decsisionvision Lst v Her Majesty's Revenue & Customs [2009] UKFTT 107 (TC) 18 May 2009

S & I Electronics Plc v Her Majesty's Revenue & Customs 18 May 2009

ST Enoch's Garage Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 104 (TC) 18 May 2009

Andrew Michael Brander, Representative of the late Rt. Hon Gerald Arthur James, Fourth Earl of Balfour v Her Majesty's Revenue & Customs [2009] UKFTT 101 (TC) 14 May 2009

Civilscent Limited v Her Majesty's Revenue & Customs [2009] UKFTT 102 (TC) 14 May 2009

Insured Vehicle Coatings Limited v Her Majesty's Revenue & Customs [2009] UKFTT 97 (TC) 13 May 2009

Juppon Trading Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 98 (TC) 13 May 2009

Vividas Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 100 (TC) 13 May 2009

Geoffrey Williams v Her Majesty's Revenue & Customs [2009] UKFTT 96 (TC) 11 May 2009

Mr John Grosvenor v Her Majesty's Revenue & Customs [2009] UKFTT 283 (TC) 11 May 2009

PA Holdings Ltd and Kully Janjuah v Her Majesty's Revenue & Customs [2009] UKFTT 95 (TC) 7 May 2009

Sally March v Her Majesty's Revenue & Customs [2009] UKFTT 94 (TC) 7 May 2009

C Plumb & Sons (Hatfield) Limited v Her Majesty's Revenue & Customs [2009] UKFTT 93 (TC) 6 May 2009

Ideal Shopping Direct plc v Her Majesty's Revenue & Customs [2009] UKFTT 136 (TC) 6 May 2009

Jeffrey Koundakjian v Her Majesty's Revenue & Customs [2009] UKFTT 89 (TC) 6 May 2009

Loughborough University v Her Majesty's Revenue & Customs [2009] UKFTT 91 (TC) 6 May 2009

M Karimi Hajishoreh (t/a Pizza 1) M Karimi Hajishoreh and K Saghafi (t/a Chichini's) v Her Majesty's Revenue & Customs [2009] UKFTT 90 (TC) 6 May 2009

Sophie Holdings Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 88 (TC) 6 May 2009

The Trustees of the Lyndon David Hollinshead SIPP The Trustees of the Darren Hollinshead SIPP The Trustees of the Richard John Cox SIPP v Her Majesty's Revenue & Customs [2009] UKFTT 92 (TC) 6 May 2009

Brenda Margaret Kassabieh v Her Majesty's Revenue & Customs [2009] UKFTT 86 (TC) 5 May 2009

Colin Williams v Her Majesty's Revenue & Customs [2009] UKFTT 85 (TC) 5 May 2009

Joan Burke v Her Majesty's Revenue & Customs [2009] UKFTT 87 (TC) 5 May 2009

Mithras (Wine Bar) Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 83 (TC) 1 May 2009

Sinnathaby Sivarajah t/a Everest Curry King v Her Majesty's Revenue & Customs [2009] UKFTT 84 (TC) 1 May 2009

David Adams v Her Majesty's Revenue & Customs 30 April 2009

Mr & Mrs D Robbie t/a Dunlaw House Hotel v Her Majesty's Revenue & Customs 30 April 2009

Strathspey Mushrooms Lts v Her Majesty's Revenue & Customs 30 April 2009

Alex Paton & Son v Her Majesty's Revenue & Customs 29 April 2009

Graham Morgan Heather Self v Her Majesty's Revenue & Customs 29 April 2009

Plymouth Marine Laboratory v Her Majesty's Revenue & Customs [2009] UKFTT 179 (TC) 29 April 2009

Garsington Opera Limited v Her Majesty's Revenue & Customs 28 April 2009

Deadman Confidential Partnership Anthony Leonard Deadman Sharon Deadman v Her Majesty's Revenue & Customs 27 April 2009

Cardinal Entertainments Limited v Her Majesty's Revenue & Customs 24 April 2009

Fantastic Illuminations Limited v Her Majesty's Revenue & Customs 24 April 2009

J A Hooper and L J Hooper v Her Majesty's Revenue & Customs 24 April 2009

Michael Howe v Her Majesty's Revenue & Customs 24 April 2009

Repertoire Culinaire Ltd v Her Majesty's Revenue & Customs 24 April 2009

Rotherham Golf Academy Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 57 (TC) 24 April 2009

Private & Confidential Limited v Her Majesty's Revenue & Customs [2009] UKFTT 59 (TC) 23 April 2009

Anthony Doherty v Her Majesty's Revenue & Customs [2009] UKFTT 56 (TC) 22 April 2009

Mrs Moira McCrae v Her Majesty's Revenue & Customs 22 April 2009

Roland Hall v Her Majesty's Revenue & Customs [2009] UKFTT 58 (TC) 22 April 2009

John P Coll and Marian Coll v Her Majesty's Revenue & Customs [2009] UKFTT 61 (TC) 21 April 2009

Patricia Black v Her Majesty's Revenue & Customs [2009] UKFTT 54 (TC) 20 April 2009

Philip John Wright v Her Majesty's Revenue & Customs [2009] UKFTT 53 (TC) 20 April 2009

Dudman Group Limited v Her Majesty's Revenue & Customs [2009] UKFTT 52 (TC) 17 April 2009

Nicholas Paul Drury v Her Majesty's Revenue & Customs [2009] UKFTT 50 (TC) 16 April 2009

The Depot v Her Majesty's Revenue & Customs [2009] UKFTT 51 (TC) 16 April 2009

Art & Soul (Glasgow) Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 49 (TC) 15 April 2009

Javid Aslam (A Bankrupt) & Ashia Aslam-t/a Ramzan Foodstore v Her Majesty's Revenue & Customs [2009] UKFTT 48 (TC) 14 April 2009

Bestline Data Ltd v Her Majesty's Revenue & Customs 8 April 2009

Christopher Round v Her Majesty's Revenue & Customs [2009] UKFTT 47 (TC) 8 April 2009

I C Blue Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 40 (TC) 8 April 2009

Keith Lamming v Her Majesty's Revenue & Customs [2009] UKFTT 44 (TC) 8 April 2009

Lee Patterson Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 45 (TC) 8 April 2009

Lever Street Properties Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 46 (TC) 8 April 2009

Millennium Fresh Foods Limited v Her Majesty's Revenue & Customs [2009] UKFTT 43 (TC) 8 April 2009

Patrick McKenna v Her Majesty's Revenue & Customs [2009] UKFTT 41 (TC) 8 April 2009

Royal National Lifeboat Institution v Her Majesty's Revenue & Customs [2009] UKFTT 39 (TC) 7 April 2009

Thomas John Crompton v Her Majesty's Revenue & Customs [2009] UKFTT 71 (TC) 7 April 2009

Blue v Her Majesty's Revenue & Customs 3 April 2009

(1)Lower Mill Estate Limited (2)Conservation Builders Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 38 (TC) 2 April 2009

Marks and Spencer Plc v Her Majesty's Revenue & Customs [2009] UKFTT 64 (TC) 2 April 2009

T Singh Limited v Her Majesty's Revenue & Customs [2009] UKFTT 37 (TC) 2 April 2009

(1)DSG Retail Limited (2)Mastercare Coverplan Service Agreements Limited (3) Mastercare Service and Distribution Limited v Her Majesty's Revenue & Customs [2009] UKFTT 31 (TC) 30 March 2009

Application by the Commissioners for Her Majesty's Revenue and Customs to serve a Section 20 Notice on Financial Institution No 8 in respect of Customers with UK addresses holding non-UK accounts v Her Majesty's Revenue & Customs [2009] UKFTT 70 (TC) 30 March 2009

Application by the Commissioners for Her Majesty's Revenue and Customs to serve a Section 20 Notice on Financial institution No.5 in respect of Customers with UK addresses holding non-UK accounts v Her Majesty's Revenue & Customs 30 March 2009

Application by the Commissioners for Her Majesty's Revenue and Customs to serve a Section 20 Notice on Financial Institutions Nos 6 and 7 in respect of Customers with UK addresses holding non-UK accounts v Her Majesty's Revenue & Customs [2009] UKFTT 69 (TC) 30 March 2009

Geoffrey Dean Layton v Her Majesty's Revenue & Customs [2009] UKFTT 36 (TC) 30 March 2009

Gordon Douglas Cairns (Personal Representative of Victor Douglas Eustace Webb (decd) v Her Majesty's Revenue & Customs [2009] UKFTT 67 (TC) 30 March 2009

Sherburn Aero Club Limited v Her Majesty's Revenue & Customs [2009] UKFTT 65 (TC) 30 March 2009

Cable & Wireless plc v Her Majesty's Revenue & Customs 27 March 2009

Lemon Consulting Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 35 (TC) 27 March 2009

John Connell v Her Majesty's Revenue & Customs [2009] UKFTT 34 (TC) 26 March 2009

Touch Logistics v Her Majesty's Revenue & Customs [2009] UKFTT 33 (TC) 25 March 2009

Chemists (a firm) v Her Majesty's Revenue & Customs [2009] UKFTT 66 (TC) 27 February 2009

Astra Zeneca UK Limited v Her Majesty's Revenue & Customs [2009] UKFTT 135 (TC) 16 January 2009

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