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	2019 United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> 2019 United Kingdom Upper Tribunal (Tax and Chancery Chamber) URL: https://www.bailii.org/uk/cases/UKUT/TCC/

2019 United Kingdom Upper Tribunal (Tax and Chancery Chamber)

January

• Burns v The Financial Conduct Authority (Financial Services) [2019] UKUT 19 (TCC) (26 January 2019)
• The Commissioners for HM Revenue and Customs v Logfret (UK) Ltd (EXCISE DUTY -“ duration of duty suspended movement) [2018] UKUT 422 (TCC) (2 January 2019)
• Davison and Robinson Ltd v Revenue and Customs (Tax) [2018] UKUT 437 (TCC) (15 January 2019)
• Gardner-Shaw (UK) Ltd & Ors v Revenue and Customs (Tax) [2018] UKUT 419 (TCC) (25 January 2019)
• General Transport SPA v Revenue and Customs (EXCISE DUTY -“ penalty - goods released for consumption in Italy...) [2019] UKUT 4 (TCC) (22 January 2019)
• GLL BVK International Immobilien Spezialfonds & Anor v Revenue and Customs (INCOME TAX - claims for repayment of tax paid by German real estate investment funds under the Non-Resident Landlord scheme) [2019] UKUT 17 (TCC) (23 January 2019)
• Grint v The Commissioners for HM Revenue and Customs (Tax) [2019] UKUT 28 (TCC) (29 January 2019)
• Kerrison v Revenue and Customs (INCOME TAX AND CAPITAL GAINS TAX -“scheme to generate capital loss) [2019] UKUT 8 (TCC) (22 January 2019)
• Pierhead Drinks Ltd v Revenue and Customs (Tax) [2019] UKUT 7 (TCC) (23 January 2019)
• Revenue and Customs v Tesco Freetime Ltd & Anor (Tax) [2019] UKUT 18 (TCC) (24 January 2019)
• Revenue and Customs v The Learning Centre (Romford) Ltd & Anor (Tax) [2019] UKUT 2 (TCC) (23 January 2019)

February

• Atherton v Revenue and Customs (Tax) [2019] UKUT 41 (TCC) (12 February 2019)
• Eynsham Cricket Club v Revenue and Customs (Tax) [2019] UKUT 47 (TCC) (18 February 2019)
• Lewis Alexander Ltd v The Financial Conduct Authority (FINANCIAL SERVICES– Decision Notice refusing application...) [2019] UKUT 49 (TCC) (19 February 2019)
• Macleod and Mitchell Contractors Ltd & Anor v Revenue and Customs (Income Tax And National Insurance Contributions) [2019] UKUT 46 (TCC) (13 February 2019)
• Peters v Revenue and Customs (PROCEDURE – appeal against refusal to grant permission to make late appeal [2019] UKUT 58 (TCC) (25 February 2019)
• Revenue and Customs v Euro Trade & Finance Ltd (Tax) [2019] UKUT 23 (TCC) (5 February 2019)

March

• Revenue and Customs v Payne & Ors (INCOME TAX - whether vehicles are 'goods vehicles' - decision of FTT upheld) [2019] UKUT 90 (TCC) (22 March 2019)
• Revenue and Customs v Ritchie & Anor (CAPITAL GAINS TAX – principal private residence relief – fairness) [2019] UKUT 71 (TCC) (12 March 2019)
• Snow Factor Ltd v Revenue and Customs (VALUE ADDED TAX ­ application under section 85B of VATA 1994) [2019] UKUT 77 (TCC) (8 March 2019)

April

• Beadle v Revenue and Customs (Tax) [2019] UKUT 101 (TCC) (1 April 2019)
• Big Bad Wolff Ltd v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal service company - self-employed actor) [2019] UKUT 121 (TCC) (9 April 2019)
• Linear Investments Ltd v The Financial Conduct Authority (Financial Services - lack of monitoring system to prevent or detect market abuse) [2019] UKUT 115 (TCC) (9 April 2019)
• The Rank Group PLC v Revenue and Customs (Tax) [2019] UKUT 100 (TCC) (1 April 2019)
• Revenue and Customs v NCL Investments Ltd & Anor (CORPORATION TAX ­ grant of share options to employees by an employee benefit trust) [2019] UKUT 111 (TCC) (8 April 2019)
• Revenue and Customs v The Ice Rink Company Ltd & Anor (VAT­ Single or multiple supply) [2019] UKUT 108 (TCC) (8 April 2019)

May

• Barry Edwards v The Commissioners for HM Revenue and Customs (Tax) [2019] UKUT 131 (TCC) (1 May 2019)
• Buckingham Bingo Ltd v The Commissioners for HM Revenue and Customs (Tax) [2019] UKUT 140 (TCC) (2 May 2019)
• The Commissioners for HM Revenue and Customs v Total E&P North Sea UK Ltd and Total Oil UK Ltd (Tax) [2019] UKUT 133 (TCC) (1 May 2019)
• Online Tax Rebate Ltd v Revenue and Customs (MONEY LAUNDERING ­ penalty) [2019] UKUT 167 (TCC) (24 May 2019)
• Revenue and Customs v Sharya UK Ltd (CUSTOMS DUTY, IMPORT VAT -“ appeals against post clearance demand notes) [2019] UKUT 143 (TCC) (8 May 2019)
• Vive-Kananda & Ors v The Pensions Regulator (PENSIONS REGULATOR – penalty for failure to complete necessary valuations for pension scheme) [2019] UKUT 138 (TCC) (9 May 2019)

June

• Development Securities PLC and Others v Revenue and Customs (CORPORATION TAX - whether certain companies were resident outside the United Kingdom) [2019] UKUT 169 (TCC) (5 June 2019)
• Glasgow School of Art v The Commissioners for HM Revenue and Customs (VALUE ADDED TAX ­­ construction of new building and partial demolition and reconstruction of existing building) [2019] UKUT 173 (TCC) (6 June 2019)
• Marks and Spencers PLC v Revenue and Customs (Tax) [2019] UKUT 182 (TCC) (27 June 2019)
• Northumbria Healthcare NHS Foundation Trust, R. (On the Application of) v Revenue and Customs (VAT - judicial review - whether leasing of cars to employees under salary sacrifice scheme is 'de-supplied') [2019] UKUT 170 (TCC) (5 June 2019)
• Revenue and Customs v Muhammed Hafeez Katib (Tax) [2019] UKUT 189 (TCC) (19 June 2019)

July

• Dominic Chappell v The Pensions Regulator: [2019] UKUT 209 (TCC) (19 July 2019)
• Elbrook Cash and Carry Ltd v Revenue and Customs: [2019] UKUT 201 (TCC) (12 July 2019)
• Goldshine Trade Ltd v Revenue and Customs (PROCEDURE - application for security for costs) [2019] UKUT 229 (TCC) (11 July 2019)
• Ingenious Games LLP and Others and Revenue and Customs: [2019] UKUT 226 (TCC) (26 July 2019)
• Inventive Tax Strategies Ltd (in Liquidation) and Others v Revenue and Customs (VAT - supplier receiving payment) [2019] UKUT 221 (TCC) (22 July 2019)
• Revenue and Customs v Dundas Heritable Ltd (Tax) [2019] UKUT 208 (TCC) (2 July 2019)
• Revenue and Customs v Robertson (Tax) [2019] UKUT 202 (TCC) (2 July 2019)
• Sussex Independent Financial Advisers Ltd v The Financial Conduct Authority (FINANCIAL SERVICES - Supervisory Notice) [2019] UKUT 228 (TCC) (25 July 2019)

August

• North London Van Centre Ltd v The Financial Conduct Authority [2019] UKUT 233 (TCC) (6 August 2019)
• Revenue and Customs v Hargreaves Lansdown Asset Management Ltd [2019] UKUT 246 (TCC) (9 August 2019)
• Revenue and Customs v Pertemps Ltd [2019] UKUT 234 (TCC) (7 August 2019)
• Whittalls Wines Ltd and European Food Brokers Ltd v Revenue and Customs (EXCISE DUTY/PROCEDURE ­ appeals against revocations of) [2019] UKUT 260 (TCC) (28 August 2019)

September

• Revenue and Customs v Saqib Munir: [2019] UKUT 280 (TCC) (13 September 2019)

October

• Christa Ackroyd Media Ltd v Revenue and Customs [2019] UKUT 326 (TCC) (25 October 2019)
• Dawson's (Wales) Ltd v Revenue and Customs: [2019] UKUT 296 (TCC) (4 October 2019)
• Eynsham Cricket Club v Revenue and Customs (VAT - whether construction of cricket pavilion by cricket club zero-rated) [2019] UKUT 286 (TCC) (1 October 2019)
• Irish Bank Resolution Corporation Ltd & Anor v Revenue and Customs: [2019] UKUT 277 (TCC) (9 October 2019)
• Lunar Missions Ltd v Revenue and Customs (VALUE ADDED TAX - time of supply) [2019] UKUT 298 (TCC) (8 October 2019)
• Sczcepaniak (t/a Phu Greg-Car) v The Director of Border Revenue (EXCISE DUTY - restoration of vehicle) [2019] UKUT 295 (TCC) (1 October 2019)
• Wiesenfeld & Anor v Revenue and Customs: [2019] UKUT 301 (TCC) (14 October 2019)

November

• Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs [2019] UKUT 342 (TCC) (15 November 2019)
• Jacek Szymanski t/a Everpol v Director of Border Revenue: [2019] UKUT 343 (TCC) (12 November 2019)
• McFadzean v Revenue and Customs: [2019] UKUT 349 (TCC) (21 November 2019)
• Revenue and Customs v Goldsmith [2019] UKUT 325 (TCC) (04 November 2019)
• Revenue and Customs v SSE Generation Ltd (CORPORATION TAX - capital allowances) [2019] UKUT 332 (TCC) (4 November 2019)
• Target Group Ltd v Revenue and Customs: [2019] UKUT 340 (TCC) (15 November 2019)

December

• Infinity Distribution Ltd (In Administration) and Revenue and Customs: [2019] UKUT 405 (TCC) (30 December 2019)
• Metropolitan International Schools Ltd, R. (on application of) v Revenue and Customs: [2019] UKUT 407 (TCC) (30 December 2019)
• News Corp UK and Ireland Ltd v Revenue and Customs: [2019] UKUT 404 (TCC) (24 December 2019)
• Revenue and Customs v Duncan Hansard: [2019] UKUT 391 (TCC) (24 December 2019)
• Revenue and Customs v Eastern Power Networks PLC and others: [2019] UKUT 367 (TCC) (24 December 2019)
• Revenue and Customs v Rogers & Anor [2019] UKUT 406 (TCC) (30 December 2019)