Upper Tribunal (Tax and Chancery Chamber)

Upper Tribunal Denies Protective Costs Order in Inheritance Tax Planning Appeal

Summary of The Executors of the Estate of Peter John Linington & Anor v The Commissioners for HMRC, [2024] UKUT 70 (TCC): Key rulings, legal impacts, and insights for professionals and students.

[2024] UKUT 70 (TCC)

UK Upper Tribunal Upholds Findings on Place of Effective Management in Tax Avoidance Case

Discover the legal implications of the "round the world" tax planning scheme in the case of Geoffrey Richard Haworth & Ors v The Commissioners for HMRC. Learn about the importance of Place of Effective Management (POEM) in residency determination under the UK/Mauritius double taxation treaty and the tribunal's findings on the scheme's trust residency.

[2024] UKUT 58 (TCC)

Tribunal Upholds FCA's Immediate Effect Requirements on Nvayo Limited, Emphasizes Consumer Protection and AML Compliance

Discover the legal intricacies of the Nvayo Limited v The Financial Conduct Authority case in this insightful analysis. Learn about the Tribunal's considerations in upholding FCA requirements, the impact on market integrity, consumer protection, and anti-money laundering compliance in the financial services sector. Gain valuable guidance on navigating regulatory challenges and understanding the complexities of financial institution governance.

[2024] UKUT 35 (TCC)

Tribunal Rules on Recovery of Residual Input Tax in HMRC v Hippodrome Casino Ltd Case

Gain insights into the detailed judgment of The Commissioners for HMRC v Hippodrome Casino Ltd [2024] UKUT 27 (TCC) on VAT apportionment methods in the gaming industry. Understand the complexities of Standard Method Override and dual use of facilities, pivotal in the Tribunal's rebuttal of Hippodrome Casino Limited's appeals.

[2024] UKUT 27 (TCC)

Legal battle over deductibility of travel expenses for construction workers reaches Upper Tribunal in Exchequer Solutions Ltd v HMRC: Key issues analyzed

Exchequer Solutions Ltd v The Commissioners for HM Revenue and Customs case highlights the importance of mutuality of obligation in employment contracts for tax and NIC purposes. Learn about contract interpretation, Regulation 80 determinations, and earnings for NICs, with insights on umbrella companies' employment status.

[2024] UKUT 25 (TCC)

UK Tribunal clarifies rules for claiming double taxation relief on foreign dividends

Understand The Commissioners for HMRC v Applicants ruling on double taxation relief (DTR) and foreign dividends. Explore legal principles, key facts, and outcomes outlined by the UK Upper Tribunal, offering insights into procedural rules and taxpayers' rights under EU law.

[2024] UKUT 23 (TCC)

Upper Tribunal Upholds Follower Notice Regime in Tax Penalty Appeal: Relevance of Prior Judicial Ruling Analyzed

Legal analysis of Kevin John Pitt v The Commissioners For HMRC regarding follower notice regime penalties under the Finance Act 2014, implications of Audley v HMRC ruling, Ramsay Principle, and application of judicial precedents in tax arrangements.

[2024] UKUT 21 (TCC)

Upper Tribunal Rules in Favor of Open Justice Over Privacy in Tax Litigation

Discover how the case of The Commissioners for HMRC v The Taxpayer delves into the delicate balance between open justice and privacy in tax litigation. Unraveling the implications of preliminary proceedings in private and anonymization of tribunal decisions, this analysis sheds light on crucial legal principles, emphasizing the significance of justifying deviations from open justice. Understanding the implications for future tax appeal proceedings is paramount in navigating the complexities of privacy applications within the realm of open justice.

[2024] UKUT 12 (TCC)

Tribunal Clarifies 'Philanthropic' Criteria for VAT Exemption in UGLE Case

Discover the key points and outcomes of the case United Grand Lodge of England v The Commissioners for HM Revenue and Customs [2023] regarding VAT exemption for supplies made to members, analyzed by the Upper Tribunal. Explore the interpretation of 'philanthropic' aims under the PVD and the tribunal's decision on whether Relief provided to Freemasons qualifies as 'philanthropic' for VAT purposes.

[2023] UKUT 307 (TCC)

UT clarifies pleading requirements in VAT fraud cases: Ammanford Recycling Limited v HMRC

Explore the complexities of pleading serious allegations in VAT fraud cases with insights from the Ammanford Recycling Limited v HMRC appeal. Learn about the legal requirements, implications for cross-examination, and the importance of disclosing primary facts. Gain valuable guidance for handling similar cases effectively.

[2023] UKUT 302 (TCC)

UK Upper Tribunal Rules on FtT Jurisdiction in Tax Avoidance Scheme Case

Explore the "Phillip Brian Higgs & Ors v The Commissioners for HMRC" case focusing on FtT's jurisdiction in tax avoidance schemes. Learn key legal principles, implications of the Upper Tribunal's decision, and the impact on PAYE credit entitlement disputes.

[2023] UKUT 296 (TCC)

Case Law Analysis: Bollinway Properties Ltd v HMRC Explores VAT Repayment Supplement Eligibility

Discover the legal intricacies of the Bollinway Properties Limited v HMRC case, diving into VAT repayment supplements, reasonable inquiries, and key legal principles. Understand the outcome and implications for taxpayers.

[2023] UKUT 295 (TCC)

Upper Tribunal Upholds Fair Hearing Rights in Excise Duty Case Amid Procedural Delays

Analyzing the legal case of Andrew Howard Parnham & Anor v The Commissioners for HMRC, focusing on fair trial rights, procedural delays, res judicata, abuse of process, and case management in tax adjudication. Importance of finality in judgments, restrictions on re-litigation, and tribunal powers highlighted amidst challenges for fair hearings and process abuses.

[2023] UKUT 285 (TCC)

HMRC v International Plywood: Case Highlights Importance of Accurate Customs Classification

In the case of The Commissioners for HMRC v International Plywood (Importers) Limited, the Upper Tribunal ruled on the customs classification of Plastform panels, highlighting key principles on goods classification and tariff codes under the CN. Learn how the decision impacts customs duty and VAT for importers.

[2023] UKUT 278 (TCC)

Exclusive Promotions Limited v HMRC: APN Penalties and Reasonable Excuse Testing

Exclusive Promotions Limited v The Commissioner for HMRC (2023) analyzed in-depth in this article, delving into the nuances of Accelerated Payment Notices (APNs), penalties for non-payment, and key legal principles surrounding tax evasion schemes.

[2023] UKUT 269 (TCC)

Octagon Green Solutions v HMRC: Importance of Clear Communication in Tax Appeals

Explore the key legal principles and implications of the Octagon Green Solutions Limited v HMRC case, focusing on the interpretation of correspondence, the three-stage test application, and the significance of clear communication in tax disputes. Understand the importance of timely appeals and comprehensive evaluations in tax matters.

[2023] UKUT 268 (TCC)

Toni Fox-Bryant & Anor v The Financial Conduct Authority: Key Legal Principles in Cost Recovery & Unreasonable Conduct

Explore key legal principles and topics with the case of Toni Fox-Bryant & Anor v The Financial Conduct Authority. Dive into cost recovery, assessment of unreasonable conduct, financial capacity in cost orders, and procedural rights in representing costs.

[2023] UKUT 266 (TCC)

Key Issues in Campbell v HMRC: CGT Treatment, Discovery Assessments, Penalty Mitigation

Discover the implications of the Upper Tribunal case involving Mark Campbell’s property sales and tax treatment, including the application of CGT exemptions, discovery assessments, and penalty mitigation. Gain insights into key legal principles surrounding job-related accommodation, deliberate failure to notify HMRC, and the reconsideration of penalties.

[2023] UKUT 265 (TCC)

UK Upper Tribunal Clarifies Capital Allowances for Offshore Wind Farm Design and Construction Expenses

Dive into the complex tax dispute of Gunfleet Sands Limited & Ors v The Commissioners for HMRC as the UK Upper Tribunal rules on capital allowances for offshore wind farm expenditures. Learn about key legal principles, disputed study expenses, and the tribunal's findings on qualifying expenditures and jurisdiction over tax returns.

[2023] UKUT 260 (TCC)