tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions 2026-05-05T14:49:37+01:00 HM Government tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/ut-2025-000078-2026-ukut-00173-tcc 2026-05-05T14:49:37+01:00

Upper Tribunal Tax and Chancery decision of Judge Cannan , 1st May 2026. Procedure – application for extension of time to seek permission to appeal – Martland v HMRC applied – application refused.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00162-tcc-fenech-and-dunne-v-fca 2026-04-27T12:09:28+01:00

Upper Tribunal Tax and Chancery decision of Judge Redston on 27 April 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00145-tcc-john-strange-v-hmrc 2026-04-10T10:05:08+01:00

Upper Tribunal Tax and Chancery decision of Judge Redston on 10 April 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/bilfinger-salamis-uk-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2026-ukut-00143-tcc 2026-04-10T10:01:05+01:00

Upper Tribunal Tax and Chancery 07th April 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00144-tcc-forster-t-slash-as-premier-research-and-marketing-v-the-financial-conduct-authority 2026-04-07T15:20:21+01:00

Upper Tribunal Tax and Chancery decision of Judge Raghavan on 7 April 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00142-tcc-cats-north-sea-limited-v-hmrc 2026-04-07T15:16:32+01:00

Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Greenbank on 7 April 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00141-tcc-odey-v-fca 2026-04-07T11:59:03+01:00

Upper Tribunal Tax and Chancery decision of Mr Justice Thompsell, Judge Jones and Tribunal Member Cathy Farquharson on 7 April 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00134-tcc-the-commissioners-for-his-majestys-revenue-and-customs-v-oneill-wetsuits-limited 2026-03-26T10:56:10+00:00

Upper Tribunal Tax and Chancery Decision of Mr Justice Michael Green and Judge Zaman on 24th March 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00135-tcc-hmrc-v-boehringer-ingelheim-limited 2026-03-26T10:17:58+00:00

Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Brown on 26 March 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/l-rowland-and-co-retail-limited-rowlands-v-the-commissioners-for-his-majestys-revenue-and-customs-2026-ukut-00130-tcc 2026-03-19T13:19:04+00:00

Upper Tribunal Tax and Chancery decision of JUDGE RUPERT JONES and JUDGE NICHOLAS PAINES KC on 19 March 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-his-majestys-revenue-and-customs-v-christopher-brzezicki-2026-ukut-00125-tcc 2026-03-19T10:07:46+00:00

Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE MARK BALDWIN on 18 March 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00121-tcc-kasim-garipoglu-and-gkpay-limited-v-the-financial-conduct-authority 2026-03-17T14:23:42+00:00

Upper Tribunal Tax and Chancery decision of Judge Raghavan on 8 October 2025.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/new-claire-wine-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2026-ukut-00116-tcc 2026-03-12T11:21:22+00:00

Upper Tribunal Tax and Chancery decision of THE HONOURABLE MR JUSTICE NICHOLAS THOMPSELL and JUDGE JONATHAN CANNAN on 12 March 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-his-majestys-revenue-and-customs-v-shaun-harte-2026-ukut-00112-tcc 2026-03-12T11:16:32+00:00

Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN AND JUDGE KEVIN POOLE on 12 March 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00109-tcc-london-luton-hotel-bpra-property-fund-llp-v-hmrc 2026-03-06T14:33:39+00:00

Upper Tribunal Tax and Chancery decision of Judge Brown and Judge Scott on 6 March 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/putney-power-limited-piston-heating-services-limited-v-the-commissioners-for-his-majestys-revenue-and-customs-2026-ukut-00105-tcc 2026-03-06T13:20:06+00:00

Upper Tribunal Tax and Chancery decision of MR JUSTICE RICHARDS and JUDGE RUPERT JONES on 05 March 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/kiakiafx-limited-v-the-financial-conduct-authority-2026-ukut-00099-tcc 2026-03-05T11:52:29+00:00

Upper Tribunal Tax and Chancery Decision of Judge Jennifer Dean on 03 March 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00102-tcc-afshin-sajedi-akram-rafie-phillip-hall-and-trusha-pillay-v-the-commissioners-for-his-majestys-revenue-and-customs 2026-03-03T15:44:36+00:00

Upper Tribunal Tax and Chancery Consent Order of Judge Jones on 29 January 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00101-tcc-afshin-sajedi-akram-rafie-phillip-hall-and-trusha-pillay-v-the-commissioners-for-his-majestys-revenue-and-customs 2026-03-03T15:38:18+00:00

Upper Tribunal Tax and Chancery decision of Judge Jones on 24 September 2025.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00100-tcc-knr-flooring-ltd-v-the-commissioners-for-his-majestys-revenue-and-customs 2026-03-03T15:36:08+00:00

Upper Tribunal Tax and Chancery decision of Judge Zaman on the 27th of February 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00095-tcc-michael-kelly-v-hmrc 2026-02-27T11:01:58+00:00

Upper Tribunal Tax and Chancery decision of Judge Jones on 27 February 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/ashley-charles-trees-v-the-commissioners-for-his-majestys-revenue-and-customs-2026-ukut-00092-tcc 2026-02-26T11:31:39+00:00

Upper Tribunal Tax and Chancery decision of MR JUSTICE RAJAH and JUDGE GUY BRANNAN on 26 February 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00090-tcc-k-care-no-dot-1-limited-v-hmrc-draft-decision 2026-02-24T16:28:54+00:00

Upper Tribunal Tax and Chancery decision of Judge Cannan and Judge Dean on 24 February 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/steven-james-czerwionka-v-the-commissioners-for-his-majestys-revenue-and-customs-2026-ukut-00076-tcc 2026-02-18T08:34:34+00:00

Upper Tribunal Tax and Chancery decision of Judge SWAMI RAGHAVAN on 17 February 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/1-stephen-joseph-burdett-2-james-paul-goodchild-v-the-financial-conduct-authority-2026-ukut-00068-tcc 2026-02-18T08:26:30+00:00

Upper Tribunal Tax and Chancery Decision of JUDGE JEANETTE ZAMAN on 12 February 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00075-tcc-rodrigues-v-hmrc 2026-02-16T15:17:08+00:00

Upper Tribunal Tax and Chancery decision of Judge Zaman on 16 February 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00074-tcc-lycamobile-uk-limited-v-hmrc 2026-02-16T11:27:36+00:00

Upper Tribunal Tax and Chancery decision of Mr Justice Cawson and Judge Thomas Scott

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/mwl-international-ltd-and-maywal-ltd-v-hmrc-2026-ukut-00062-tcc 2026-02-10T12:32:05+00:00

Upper Tribunal Tax and Chancery Decision of Mr Justice Adam Johnson and Judge Thomas Scott on 6 February 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/hmrc-v-electric-mobility-euro-limited-1-sunrise-medical-limited-2-2026-ukut-00037-tcc 2026-02-10T10:13:17+00:00

Upper Tribunal Tax and Chancery Decision of MR JUSTICE CAWSON and JUDGE VINESH MANDALIA on 28 January 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/1-rangecourt-sa-formerly-banque-havilland-sa-2-edmund-lloyd-rowland-3-vladimir-bolelyy-v-the-financial-conduct-authority-2026-ukut-00047-tcc 2026-02-03T13:46:03+00:00

Upper Tribunal Tax and Chancery Decision of UPPER TRIBUNAL JUDGE JONATHAN CANNAN on 03 February 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/it-way-transgroup-clearance-llp-v-hmrc-2026-ukut-00043-tcc 2026-01-29T12:27:02+00:00

Upper Tribunal Tax and Chancery Decision of Judge Jeanette Zaman on 28 January 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/simon-hackett-1-and-edward-hackett-2-v-hmrc-2026-ukut-00036-tcc 2026-01-28T11:26:54+00:00

Upper Tribunal Tax and Chancery Decision of Judge Ramshaw and Judge Brannan on 26 January 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/mark-glenn-limited-v-hmrc-2026-ukut-00034-tcc 2026-01-27T11:21:25+00:00

Upper Tribunal Tax and Chancery Decision of Judge Raghavan and Judge Poole on 23 January 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/richard-brian-fenech-and-heather-imogen-dunne-v-the-financial-conduct-authority-2026-ukut-00020-tcc 2026-01-22T09:06:31+00:00

Upper Tribunal Tax and Chancery Decision of JUDGE ANNE REDSTON on 19 January 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/delphi-derivatives-limited-in-members-voluntary-liquidation-v-hmrc-2026-ukut-00021-tcc 2026-01-22T09:00:10+00:00

Upper Tribunal Tax and Chancery Decision of MR JUSTICE MARCUS SMITH and JUDGE GUY BRANNAN on 19 January 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/btr-core-fund-jput-v-hmrc-2026-ukut-00027-tcc 2026-01-21T12:01:12+00:00

Upper Tribunal Tax and Chancery Decision of Judge Thomas Scott and Judge Nicholas Aleksander on 21 January 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00025-tcc-hmrc-v-the-boston-consulting-group-uk-llp-and-others-holden-v-hmrc 2026-01-20T11:25:38+00:00

Upper Tribunal Tax and Chancery Decision of Mr Justice Thompsell and Judge Redston on 20 January 2026

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/oneil-and-others-v-hmrc-2026-ukut-00013-tcc 2026-01-08T14:40:06+00:00

Upper Tribunal Tax and Chancery Decision of Judge Julian Ghosh KC and Lord Clark on 19 December 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00012-tcc-zobortrans-eu-sro-v-director-of-border-force 2026-01-08T11:44:55+00:00

Upper Tribunal Tax Decision of Judge Jones On 7th January 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2026-ukut-00007-tcc-phillip-and-debra-cox-v-the-commissioners-of-his-majestys-revenue-and-customs 2026-01-07T11:27:34+00:00

Upper Tribunal Tax Decision of Judge Zaman and Judge Dean on 7 January 2026.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2025-ukut-00432-tcc-derek-hosie-v-the-commissioners-for-his-majestys-revenue-and-customs 2026-01-06T14:19:51+00:00

Upper Tribunal Tax Decision of Judge Zaman on 30 December 2025.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2025-ukut-00428-tcc-alimohammed-v-hmrc 2025-12-23T10:12:08+00:00

Upper Tribunal Tax and Chancery decision of Mr Edwin Johnson and Judge Raghavan on 19 December 2025.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2025-ukut-00415-tcc-anandpreet-singh-powar-v-the-commissioners-for-his-majestys-revenue-and-customs 2025-12-17T10:45:39+00:00

Upper Tribunal Tax and Chancery decision of Judge T.Scott on 12 December 2025.

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-his-majestys-revenue-and-customs-v-bryan-robson-limited-2025-ukut-00406-tcc 2025-12-15T14:00:16+00:00

Upper Tribunal Tax and Chancery decision of JUDGE THOMAS SCOTT on 09 December 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/darren-antony-reynolds-v-the-financial-conduct-authority-2025-ukut-00413-tcc 2025-12-15T12:55:53+00:00

Upper Tribunal Tax and Chancery Decision of JUDGE MARK BALDWIN on 15 December 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/the-commissioners-for-her-majestys-revenue-and-customs-v-sukhdev-mattu-2025-ukut-00410-tcc 2025-12-10T11:30:26+00:00

Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and Judge Rupert Jones on 16 December 2021

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/2025-ukut-00407-tcc-bradbury-harper-limited-v-hmrc 2025-12-09T11:23:46+00:00

Upper Tribunal Tax and Chancery decision of Judge Greenbank on 7 December 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/ancean-limited-v-the-financial-conduct-authority-2025-ukut-00404-tcc 2025-12-09T09:01:37+00:00

Upper Tribunal Tax and Chancery Decision of Judge Rupert Jones on 05 December 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/michael-saunders-v-the-commissioners-of-his-majestys-revenue-and-customs-2025-ukut-00374-tcc 2025-11-05T13:50:07+00:00

Upper Tribunal Tax and Chancery Decision of THE HONOURABLE MR JUSTICE FOXTON and JUDGE ANNE REDSTON on 31 October 2025

tag:www.gov.uk,2005:/tax-and-chancery-tribunal-decisions/mayet-v-hmrc-2025-ukut-00377-tcc 2025-11-04T16:08:28+00:00

Upper Tribunal Tax and Chancery Decision of Judge Rupert Jones on 04 November 2025