Guidance
Upper Tribunal (Tax and Chancery) hearings and register 2019 to date
Updated 8 November 2024
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| Reference | Date received | Appellant | Respondent | Hearing type | Hearing date | Hearing time | Hearing venue | Outcome | Link to decision |
|---|---|---|---|---|---|---|---|---|---|
| Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |
| UT-2024-000129 | 11 October 2024 | Lycamobile UK ltd | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000125 | 30 September 2024 | HMRC | Colaingrove Ltd | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000123 | 30 September 2024 | Colaingrove Ltd | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000124 | 27 September 2024 | HMRC | Electric Mobility Limited & Sunrise Medical Limited | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000122 | 25 September 2024 | Lancer Scott Ltd | HMRC | substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000120 | 20 September 2024 | UK Care No 1 Limited | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000119 | 20 September 2024 | HMRC | Nicholas Millican | substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000117 | 17 September 2024 | Eveleigh | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000076 | 17 September 2024 | HMRC | Hayes/ Meldrew Ltd | substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000086 | 07 September 2023 | HMRC | Innovation Rehab | Substantive | Not set | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Case withdrawn | Not set |
| UT-2022-000045 UT-2022-000051 | 12/05/2022 06/06/2022 | ScottishPower(SCPL)Limited & Others HMRC | HMRC Scottish Power (SCPL)Limited & Others | Substantive | 2 days hearing either 15,16 or 17 May 2023 in a3 day window | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2024-000116 | 09 September 2024 | HMRC | Harte | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| Not set | 05 September 2024 | Roger Murphy | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| Not set | 23 August 2024 | HMRC | Cooke | Subtantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000105 | 16 August 2024 | Benoit D'Angelin | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000104 | 14 August 2024 | MWL International Limited and another | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000100 | 08 August 2024 | HMRC | The Boston Consulting Group UK LLP and others | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000096 | 26 July 2024 | Hugh Edward Mark Osmond & Matthew Charles Allen | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000093 | 25 July 2024 | Larry Trachtenberg | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000084 | 08 July 2024 | Johngir | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000082 | 26 June 2024 | HMRC | Elphysic Limited & Others | substantive | to be fixed | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000080 | 24 June 2024 | Aesthetic-Doctor.com | HMRC | substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000074 | 17 June 2024 | Lynx Forecourt Limited | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000070 | 11 June 2024 | H Ripley & Co ltd | HMRC | substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000069 | 10 June 2024 | Elphysic Limited and others | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000065 | 07 June 2024 | Legal and General Assurance Society | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000064 | 06 June 2024 | Boyce | HMRC | substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000063 | 05-Jun-24 | HMRC | Colchester Institute Corporation | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000061 | 03 June 2024 | HMRC | Bunting | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000051 | 14 May 2024 | HMRC | Fera | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000013 | 05 May 2024 | L-L-O Conracting Limited & Ors | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000048 | 01 May 2024 | DuelFuel Nutrition Ltd | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Stayed | Not set |
| UT-2024-000044 | 24 April 2024 | PD and MJ Limited (in Voluntary Liquidation) | HMRC | Substantive | 23/01/2025 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000042 | 23 April 2024 | Canadian Solar EMEA GmbH | HMRC | substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Stayed | Not set |
| UT-2024-000041 | 18 April 2024 | Walkers Snack Foods Limited | HMRC | Substantive | 27 - 29/01/2025 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000033 | 02 April 2024 | HMRC | Canadian Solar EMEA Gmbh | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Stayed | Not set |
| UT-2024-000031 | 28 March 2024 | Circleplane Limited | HMRC | Substantive | 12-14/03/2025 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000024 | 18 March 2024 | Scatoli and Others | HMRC | Substantive | 18/03/2025 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000020 | 04 March 2024 | Ingenious Games LLP | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000018 | 22 February 2024 | Technomate Limited | HMRC | Substantive | 11/09/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000016 | 14 February 2024 | Navin Joshi | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000008 | 22 January 2024 | HMRC | Bolt Services Limited | Substantive | 26-28/11/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2024-000002 | 10 January 2024 | JP Morgan Chase Bank, N.A | HMRC | Substantive | 10-14/03/2025 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000126 | 29 December 2023 | Butt & another | HMRC | Substantive | 03/04/02/2025 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000122 | 02 December 2023 | Illuminate Skin Clinics Limited | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000116 | 24 November 2023 | The Commissioner of His Majesty's Revenue and Customs | Nellsar Limited | Substantive | 19-20/11/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000114 | 23 November 2023 | Kalia | HMRC | Substantive | 10/12/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-0000109 | 15 November 2023 | HMRC | The Executors of Mrs Leslie Vivienne Elborne and others | Substantive | 19-20/11/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000098 | 23 October 2023 | Mr Currell Limited | HMRC | Substantive | In a window w/c 14/10/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000096 | 18 October 2023 | Anthony & Ross Outram | HMRC | Substantive | 01 - 02/05/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed/Remitted to FTT | Not set |
| UT-2023-000095 | 17 October 2023 | Redevco Properties UK 1 Limited | HMRC | Substantive | 20-23/05/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000099 | 13 October 2023 | FS Commercial Limited | HMRC | Sustantive | 22/10/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000093 | 27 September 2023 | HMRC | Ian Charles Strachan | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Case withdrawn | Not set |
| UT-2023-000091 | 25 September 2023 | HMRC | Sonder Europe Ltd | Substantive | 1.5 days in a window w/c 02/12/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000063 | 20 September 2023 | Amarjeet & Tajinder Mudan | HMRC | Substantive | 27/06/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2023-000025 | 17 September 2023 | HMRC | Peter Gould | Substantive | 16th July 2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2023-000084 | 30 August 2023 | Beigebell Limited | The Commissioners of His Majesty's Revenue and Customs | Substantive | 06/11/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000083 | 30 August 2023 | The Commissioners of His Majesty's Revenue and Customs | Mr Taher & Mrs Zahra Suterwalla | Substantive | 22/04/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000080 | 23 August 2023 | O'Neill & Others | HMRC | Substantive | 01 - 02/10/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000079 | 18 August 2023 | The Executors of Mrs Leslie Vivienne Elborne and others | HMRC | Substantive | 19-20/11/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000068 | 10 July 2023 | HMRC | S & L Barnes Limited | Substantive | 24-25/04/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2023-000068 | 10 July 2023 | HMRC | S&L Barnes Limited | Substantive | 24 and 25 April 2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2023-000067 | 07 July 2023 | Qubic Advisory Services Limited | HMRC | Substantive | 11/03/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2023-000066 | 04 July 2023 | Godavari Consultancy Services Limited | HMRC | Substantive | Not set | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Case withdrawn | Not set |
| UT-2023-000062 | 16 June 2023 | Muller UK & Ireland Group LLP, Muller Dairy UK Limited, Robert Wiseman & Sons Limited, TM UK Production Limited | HMRC | Substantive | 2 days in a window 24-28 June 2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | PTA to COA awaiting decision | Not set |
| UT-2023-000060 | 12 June 2023 | The Executors of The Estate of Peter John Linnington and The Trustees of The Kent Trust | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000058 | 12 June 2023 | His Majesty's Revenue and Customs | Gary Lineker and Danielle Bux T/A Gary Lineker Media | substantive | 02-03-12-2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000052 | 01 June 2023 | Simon and Debra England | HMRC | Substantive | 25/03/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Withdrawn | Not set |
| UT-2023-000051 | 30 May 2023 | HMRC | (1) Jonathan Hitchins (2) Jeremy Hitchins (3) TM Hitchins as Executor of Stephen Hitchins | Substantive | 26/03/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2023-000049 | 26 May 2023 | Mainpay Limited | HMRC | Substantive | 2 days in a window w/c 13/05/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2023-000044 | 22 May 2023 | TalkTalk Telecom Limited | HMRC | Substantive | 10-11/06/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000043 | 22 May 2023 | Architecture & Engineering Services | HMRC | Substantive | Not set | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Withdrawn | Not set |
| UT-2017-000001 | 26 April 2023 | BAT Industries PLC and Others | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Stayed behind a case in High COURT | Not set |
| UT-2023-000029 | 29-Mar-23 | ThyssenKrupp Materials (UK) Limited | HMRC | Substantive | 19-23/02/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2023-000027 | 24 March 2023 | Kiernander | HMRC | Substantive | 24/01/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Case withdrawn | Not set |
| UT-2023-000025 | 20 March 2023 | HMRC | Gould | Substantive | 16/07/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2020-000404 | 17 March 2023 | The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Nos 1 to 4 | HMRC | Substantive | 20-23/05/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000023 | 09 March 2023 | Cozy Pet Limited | HMRC | Substantive | 23/01/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2020-000403 | 06 March 2023 | Higgs & ors | HMRC | Substantive | 29-30/11/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2023-000018 | 16 February 2023 | The Commisioners of His Majesty's Revenue and Customs | Basic Broadcasting Limited | Substantive | 5-9/02/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT | Not set |
| UT-2023-000012 | 08 February 2023 | McCabe | HMRC | Substantive | 18-21/06/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2023-000009 | 24 January 2023 | Spectrum Community Healthcare CIC | HMRC | Substantive | 18-20/03/24 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2023-000007 | 20 January 2023 | The Commisioners of His Majesty's Revenue and Customs | Innovative Bites Limited | Substantive | 21/11/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000202 | 31 December 2022 | Shinelock Ltd | HMRC | Substantive Hearing | 1.5 Day Hearing 6 and 7 February 2023 | 10-30 am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000157 | 29 December 2022 | The Commisioners of His Majesty's Revenue and Customs | Sintra Global Inc and another | Substantive | 01/07/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2022-000154 | 16 December 2022 | The Commissioners of His Majesty's Revenue and Customs | Sanjeev Mehan & Raj Segal | Substantive | 12 - 14 Feb 2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000133 | 30 November 2022 | Silverdoor Limited | HMRC | Substantive | 14/02/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000123 | 28 November 2022 | Coconut Animated Island Limited | The Commissioners of His Majesty's Revenue and Customs | Substantive | 16-Oct-23 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000136 UT-2022-000138 UT-2022-000140 UT-2022-000141 UT-2022-000142 UT-2022-000143 | 25 November 2022 | GC Field & Sons Limited, Geoffrey Brawell Field, Barwell Charles Field, GC Field & Sons (Feltwell Estate) Limited, Simon Shaw, Lisa Shaw | The Commissioners of His Majesty's Revenue and Customs | Substantive | Not set | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Case withdrawn | Not set |
| UT-2022-000144 | 24 November 2022 | HMRC | Burlington Loan Management DAC | Substantive | 19-23/02/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000131 | 22 November 2022 | Rafferty | HMRC | Substantive | to be fixed | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2022-000129 | 18 November 2022 | Nottingham Forest Football Club | HMRC | Substantive | 13/12/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000128 UT-2022-000139 | 10 November 2022 | HMRC/Daniel Ridgway | Daniel Ridgway/HMRC | Substantive | 06/11/2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed/Allowed | Not set |
| UT-2022-000122 | 28 October 2022 | MJL Contracts Ltd | The Commissioners of His Majesty's Revenue and Customs | Substantive | 12/09/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000112 | 24 October 2022 | The Commissioners of His Majesty's Revenue and Customs | International Plywood (Importers) Limited | Substantive | 19/09/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Part allowed | Not set |
| Ut-2022-000092 | 21 October 2022 | The Tower one St George Wharf Limited | HMRC | Substantive | 28-29/05/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT-2022-000118 | 18 October 2022 | Cork Bonded Warehouse | HMRC | Substantive | 23/11/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Withdrawn | Not set |
| UT-2022-000098/110 | 26 September 2022 | BlueCrest Capital Management | HMRC | Substantive | 27- 29/06/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed PTA to COA Refused | Not set |
| ut-2022-000108 | 25 September 2022 | Campbell | HMRC | Substantive | 30/06/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT | Not set |
| UT-2022-000109 | 21 September 2022 | HMRC | Gerald Lee and Sarah Lee | Substantive | 04/07/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000099 | 13 September 2022 | ULSTER METAL REFINERS LIMITED | HMRC | Substantive | 1 day hearing in a 3 day window starting from 23/04/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2022-000106 | 13 September 2022 | Exchequer Solutions Limited | HMRC | Substantive | 13-16/11/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000105 | 12 September 2022 | Danapal | HMRC | Substantive | 13/03/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2022-000102 | 09 September 2022 | JTI Acquisition Company | HMRC | Substantive | 2 Day Hearing 29 and 30 March 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000103 | 07 September 2022 | Telent Technology Services Limited | HMRC | Substantive | 11 - 15/03/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000101 | 07 September 2022 | WTGIL Limited (formerly Ingenie Limited) and WTGISL Limited (formerly Ingenie Service Limited) | HMRC | Substantive | 07/11/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000094 UT-2022-000095 | 26 August 2022 | McEnroe & Newman | HMRC | Substantive | 20/09/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000096 | 26 August 2022 | Ammanford Recycling Limited | HMRC | Substantive | 11/09/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Part Allowed | Not set |
| UT-2022-000093 | 25 August 2022 | Intelligent Money | HMRC | Substantive | 10-13/07/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000090 | 10 August 2022 | HMRC | Breen | Substantive | 1day Hearing listed for 17/07/23 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2022-000085 | 08 August 2022 | Caerdav Limited | HMRC | Substantive | 1 day hearing in a 3 day window starting either 22, 23 or 24 May 2023. | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000086 UT-2022-000087 UT-2022-000089 | 05 August 2022 | Haworth & Others | HMRC | Substantive | 30/11/23-7/12/23 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000084 | 28 July 2022 | Alexander Beard | HMRC | Substantive | 31/10-02/11/23 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000081 | 22 July 2022 | HMRC | Hippodrome Casino Limited | Substantive | 03/10/2023 2 - 2.5 days | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2022-000076 | 15 July 2022 | Impct Contracting Solutions Ltd | HMRC | Substantive | 1 Day Hearing in a 3 Day window from 17/05/23 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000061 | 13 July 2022 | Octagon Green | HMRC | Substantive | 1 day hearing on 24 October 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2022-000073 | 05 July 2022 | HMRC | A Taxpayer | Substantive | 21-23 November 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2022-000069 | 30 June 2022 | HMRC | Xerox | Substantive | to be fixed | Not set | Rolls Building, Fetter Lane London EC4A 1NL | Withdrawn | Not set |
| UT-2022-000068 | 28 June 2022 | Exclusive Promotions Ltd | RPC LLP | Substantive | 10-Jul-23 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Withdrawn | Not set |
| UT-2022-000067 | 23 June 2022 | McCann Media Ltd | HMRC | Substantive | 10/10/2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000064 | 21 June 2022 | Glanbia Milk Ltd | HMRC | Substantive | to be fixed | Not set | Rolls Building, Fetter Lane London EC4A 1NL | Withdrawn | Not set |
| UT-2022-000060 | 09 June 2022 | Mathur | HM Revenue and Customs | Substantive | 11 - 14 December 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000058 | 01 June 2022 | Bollinway Properties Limited | HMRC | Substantive | 05 - 07 July 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000048 UT-2022-000049 | 31 May 2022 | La Luz Residential Home Limited Soto | HMRC | Substantive | 23-27 October 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Withdrawn | Not set |
| UT-2022-000052 | 30 May 2022 | HMRC | Pub Stuff Limited | Not set | Not set | Not set | Not set | Case Withdrawn | Not set |
| UT-2022-000053 UT-2022-000054 UT-2022-000056 UT-2022-000057 | 25 May 2022 | Orsted West of Duddon Sands (UK) Limited; Walney (UK) Offshore Windfarms Limited; Gunfleet Sands Limited and Gunfleet Sands II Limited | HMRC | Substantive | 3.5 days hearing on 05 June 2023- 08 June 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000055 | 25 May 2022 | HMRC | Gunfleet Sands Ltd, Gunfleet Sands ll Ltd and others | Substantive | 3.5 days hearing on 05 June 2023- 08 June 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000047 | 20 May 2022 | HMRC | Jayanth Kunjur | Substantive | 15-May-23 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2022-000042 | 04 May 2022 | JC Vision Limited | HMRC | Substantive | 14/15 February 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000041 | 03 May 2022 | HMRC | Marlborough DP Limted | Substantive | 2 days hearing in a 3 day window either from 06, 07, 08 November 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Part Allowed | Not set |
| UT-2022-000017 | 27 April 2022 | Kazitula Limited | HMRC | Substantive | 06-Feb-23 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000040 | 27 April 2022 | HMRC | Jasper Alexander Thirlby Conran | Substantive | 14/15 February 2023 | 10:30AM | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2022-000039 | 27 April 2022 | BES Commercial Electricity Limited & Business Energy Solutions Limited | HMRC | Substantive | To be fixed | Not set | Not set | Stayed | Not set |
| UT-2022-000035 | 21 April 2022 | HMRC | Willmott Dixon Holding Ltd | Substanstive | 2 day hearing in a 3 day window 20,21,,22 March 2023 being heard together with UT-2021-0000196 Laing O'Rouke | 10:30AM | Rolls Building, Fetter Lane London EC4A 1NL | UT-2021-000196 Allowed UT-2022-000035 Dismissed | Not set |
| UT-2022-000031 | 12 April 2022 | HMRC | Hotel La Tour Limited | Substantive | 1 day hearing in a 3 day window 12,13 or 14 June 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000011 | 11 April 2022 | CPR Commercials Limited | HMRC | Substantive | 2 day hearing in a 3 day window either from 13,14 or 15 February 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2022-000028 | 06 April 2022 | Invicta Motors Limited | HMRC | Substantive | 1-1.5 Days Hearing on 27-28th Feb 2023 | 10:30Am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000023 | 28 March 2022 | A D Bly Groundworks and Civil Engineering Limited and CHR Travel Limited | HMRC | Substantive | 1.5 days 6 & 7 December 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2020-000021/18 | 21 March 2022 | Posr Prudential Closure Notice Application Group Litigation / Appeals Group… | HMRC | Substantive | 4 days in a 3 day window starting from 19 jun 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT | Not set |
| UT-2022-000020 | 16 March 2022 | Redmount Trust Company Limited | HMRC | Substantive | 2 and a 1/2 day hearing on 05 Dec-07 Dec 2022 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Dismissed | Not set |
| UT-2022-000019 | 15 March 2022 | Strategic Branding Limited | HMRC | Substantive | 2 days hearing in a 3 day window 15/16/17 jan 2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Withdrawn | Not set |
| UT-2022-000018 | 14 March 2022 | HMRC | Post Prudential Closure Notice Application Group Litigation / Appeals Group… | Substantive | 4 days in a 3 day window starting from 19 jun 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT | Not set |
| UT-2022-000014 | 23 February 2022 | Stuart Fox | HMRC | Substantive hearing | 1 day hearing fixed for 06 September 2022 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Dismissed | Not set |
| UT-2022-000010 | 21 February 2022 | Hargreaves Property Holdings Limited | HMRC | Substantive | 2 Day Hearing in a 3 day windowfrom 6 March 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000012 | 21 February 2022 | Gary Wagstaff | HMRC | Substantive | 2 day hearing 24 & 25th November 2022 | 10:30Am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000009 | 18 February 2022 | United Grand Lodge of England | HMRC | Substantive hearing | 1.5 to 2 Day Hearing.on 24 nad 25 April 2023 | 10:30am | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Dismissed | Not set |
| UT-2022-000008 | 11 February 2022 | Dollar Financial UK Ltd | HMRC | Substantive hearing | 1 day hearing on 20 and 21 March 2023 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Dismissed | Not set |
| UT-2022-000004/5 | 31 January 2022 | Ladson Preston Ltd & AKA Daevelopments Greenview | HMRC | Substantive Hearing | 1 Day Hearing 27 October 2022 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Dismissed | Not set |
| UT-2022-000005 | 31 January 2022 | AKA Developments Greenview Limited | HMRC | Substantive Hearing | 1 Da\y Hearing 27 October 2022 | 10:30am | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Dismissed | Not set |
| UT-2022-000003 | 13 January 2022 | HMRC | Root2 Tax Limited | Not set | 1 1/2 Hearing in a 3 day window from 31, March 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2022-000001 | 05 January 2022 | Lucyna Bosak t/a FHU Tramp | The Director of Border Revenue | Substantive Hearing | 1 Day Hearing 1 September 2022 | 10:30am | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Struck Out | Not set |
| UT-2021-000199 | 29 December 2021 | Priory London Ltd | HMRC | Substantive Hearing | Heard together with UT-2021-000101 | Not set | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2021-000197 | 16 December 2021 | HBOS Plc and Lloyds Banking Group Plc | hmrc | Substantive Hearing | 1 1/2 Hearing in 3 day window starting 24, 25 or 26 October 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2021-000196 | 14 December 2021 | Laing O'Rourke | HMRC | Substantive | 2 day hearing in a 3 day window 20,21,,22 March 2023 being heard together with UT-2022-0000035 HMRC v Wilmott Dixon | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2021-000195 | 10 December 2021 | Scanwell Logistics (UK) Limited | HMRC | Substantive Hearing | 1 day hearing on 25 November 2022 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Case Withdrwn | Not set |
| UT-2021-000191 | 29 November 2021 | Kwik Fit Group Ltd and Others | HMRC | Substantive Hearing | 2 day hearing on 15th September and 16th September 2022 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT-2021-000190 | 26 November 2021 | HMRC | Kwik Fit Group Ltd and Others | Substantive Hearing | 2 day hearing on 5th September and 16th September 2022 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed | Not set |
| UT-2021-000185 | 11 November 2021 | HMRC | Perenco | Substantive | 2 day hearing on 20 and 21 April 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000182 | 04 November 2021 | John Codona's Pleasure Fairs Limited | HMRC | Not set | Not set | Not set | Not set | Remitted to FTT by consent order | Not set |
| UT-2021-000179 | 28 October 2021 | Heather Whyte | HMRC | Substantive Hearing | 2 day hearing on 15 and 16 December 2022 | 10:30am | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Withdrawn | Not set |
| UT-2021-000180 | 27 October 2021 | HMRC | David and Linda Anderson | Not set | Not set | Not set | Not set | Case withdrawn | Not set |
| UT-2021-000176 | 22 October 2021 | Belkin Limited | HMRC | Substantive Hearing | 1 day hearing on 20 June 2022 | 10:30am | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000175 | 20 October 2021 | HMRC | The Prudential Assurance Company Limited | Substantive Hearing | 2 day hearing in a 3 day window from 14 , 15,16 and 17 November 2022 | Not set | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2021-000174 | 14 October 2021 | Michael Brown and Bridget Brown | HMRC | substantive hearing | 1 Day Substantive hearing in a 3 day window starting 3,4 or 5 october 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | PTA to COA refused | Not set |
| UT-2021-000183 | 10 October 2021 | Northside Fleet Limited | HMRC | Substantive Hearing | 1 Day substantive hearing plus 1/2 day pre-reading on September 7 2022 . | 10:30am | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT-2021-000162 | 09 October 2021 | Robert Perlman | HMRC | Not set | Not set | Not set | Not set | Appeal withdrawn 4/10/22 | Not set |
| UT-2021-000172 | 05 October 2021 | HMRC | Mohammed Zaman | substantive hearing | 1 Day substantive Hearing 25 July 2022 | 10:30 AM | Remote hearing- MS Teams | Remitted | Not set |
| UT-2021-000171 | 21 September 2021 | Kingston Maurward College | HMRC | Substantive Hearing | 1 day Substantive Hearing on 25 January 2023 | 10:30am | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000166 | 21 September 2021 | Flying Dragon v The Commissioners for Her Majesty's Revenue and Customs | HMRC | Substantive | 1 day Substantive hearing on 17 January 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000165 | 20 September 2021 | GE Financial Investments | HMRC | Substantive Hearing | 2.5 days substantive hearing in a 3 day window starting 27,28 of febuary or 1 March 2023 . | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2021-000164 | 17 September 2021 | Gearslutz.com Limited and Julian Standen | HMRC | Substantive Hearing | 1 Day hearing on 27 July 2022 | 10:30am | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Case Withdrawn | Not set |
| UT-2021-000161 | 03 September 2021 | E.ON UK PLC | HMRC | Substantive Hearing | 1.5 day hearing in 3 day window starting 21, 22 or 23 March 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Allowed. PTA to COA | Not set |
| UT-2021-000160 | 30 August 2021 | Spring Capital Ltd | HMRC | Substantive Hearing | 1 day Hearing 23 November 2022 | 10:30am | George House, 126 George Street Edinburgh EH2 4HH | Dismissed | Not set |
| UT-2021-000157 | 27 August 2021 | Tenconi | HMRC | Substantive | 27/02/2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000156 | 27 August 2021 | The Borough Council of King's Lynn and West Norfolk | HMRC | Substantive hearing | 1 day hearing on 10 October 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000154 | 26 August 2021 | HMRC | Paul Murphy | Substantive Hearing | 2 day hearing ina 3 day window starting 5, 6 or 7 December 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Case Withdrawn | Not set |
| UT-2020-000393 | 23-Aug-21 | Red, White and Green Ltd | HMRC | Substantive Hearing | 2 day hearing in 3 day window from 16 January 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT/2021/000153 | 23 August 2021 | Matthew Harrison | HMRC | Substantive Hearing | 1 day hearing on 30th May 2022 | 10:30am | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT/2021/000152 | 19 August 2021 | HMRC | Mark Wild | Sunbstantive hearing | 1.5 days hearing on 04 and 05 october 2023 | 10:30am | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT/2021/000151 | 19 August 2021 | HMRC | Andrew Parnham | Substantive hearing | 1.5 days hearing on 04 and 05 oct 2023 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000150 | 05 August 2021 | Caracavi Utility Cables Limited | HMRC | Substantive Hearing | 1 day Substantive Hearing including pre-reading on 10 October 2022 | 10:30AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Case withdrawn | Not set |
| UT-2021-000148 | 29 July 2021 | WM Morrisons Supermarkets | HMRC | Substantive Hearing | 1 Day Hearing 14 December 2022 | 10:30 AM | Court 24 Royal Courts of Justice Strand | Remitted to FTT | Not set |
| UT-2021-000142 | 23 July 2021 | HMRC | Aozora GMAC Investment Ltd | Substantive Hearing | 1.5 day hearing in 3 day window starting 12, 13 or 14 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed | Not set |
| UT-2021-000141 | 19 July 2021 | Push Energy Ltd | HMRC | Substantive Hearing | 1 day hearing 17 October 2022 | 10.30am | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT | Not set |
| UT-2021-000136 | 19 July 2021 | Paul Ellis | HMRC | Substantive Hearing | 1 day hearing 13 June 2022 | 10:30am | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2021-000135 | 19 July 2021 | Yorkshire Properties Ltd | HMRC | Substantive Hearing | 1 day hearing 13 June 2022 | 10:30am | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT-2021-000149 | 12 July 2021 | Northumbria Healthcare NHS Foundation Trust | HMRC | Substantive Hearing | 1.5 day hearing in 3 day window starting 17, 18 or 19 May 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed | Not set |
| UT-2021-000129 | 01 July 2021 | Alexander Gerko | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000127 | 29 June 2021 | Alex Miti | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000126 | 29 June 2021 | Renat Khabibullin | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000124 | 29 June 2021 | Jacob Metcalfe | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000123 | 29 June 2021 | Paul Bereza | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000122 | 29 June 2021 | Philp Howson | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000121 | 29 June 2021 | Joshua Leahy | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000120 | 29 June 2021 | Yuri Bedny | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000119 | 29 June 2021 | HFFX LLP | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000118 | 29 June 2021 | Dmitry Shakin | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000117 | 29 June 2021 | Stephan Atkins | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000116 | 29 June 2021 | Andonis Sakatis | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000115 | 29 June 2021 | Evgeny Tanhilevich | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000114 | 29 June 2021 | Christopher Shucksmith | HMRC | Substantive Hearing | 2 day hearing in a 3 day window starting 11, 12 or 13 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000111 | 23 June 2021 | Conservatory Roofing UK Ltd | HMRC | Substantive | 1 day hearing on 26 May 2022 | 10:30am | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Allowed, Remitted to FTT | Not set |
| UT-2021-000106 | 21 June 2021 | M Group Holdings Ltd | HMRC | Substantive Hearing | 1 day hearing in a 3 day window starting 9 , 10 or 11 May 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000107 | 20 June 2021 | Mullens | HMRC | Substantive hearing | 2 days hearing in a 3 day window starting 3,4 or 5 July 2023 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000103 | 17 June 2021 | GB Fleet Hire | HMRC | Substantive | 1 day hearing in a 3 day window starting 20, 21 or 22 June 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT | Not set |
| UT-2021-000105 | 15 June 2021 | HMRC | Bennedy's Developments Limited | Not set | Not set | Not set | struck out | Appeal withdrawn | Not set |
| UT-2021-000104 | 15 June 2021 | HMRC | Jocuguma Properties Ltd | substantive | 1 day Hearing in a 3 Day window 11,12 or 13 July 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | awaiting Decision | Not set |
| UT/2021/000100 | 10 June 2021 | HMRC | Euromoney Institutional Investor PLC | Substantive hearing | 2 days hearing 05/07/2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000100 | 10 June 2021 | HMRC | Euromoney Institutional Investor PLC | Substantive hearing | 2 days hearing on 5 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed. PTA to COA refused | Not set |
| UT-2021-000093 | 01 June 2021 | Sharon Pickles | HMRC | Substantive | 1 day hearing in a 3 day starting date 24th june 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | HMRC's Appeal Allowed | Not set |
| UT-2021-000092 | 01 June 2021 | Neil Pickles | HMRC | Substantive | 1 day hearing in a 3 day window starting date 24 th june 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | HMRC's Appeal allowed | Not set |
| UT-2021-000096 | 25 May 2021 | HMRC | Sharon Clipperton | Substantive | 2 day hearing in a 3 day window starting 18, 19 or 20 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed. PTA to COA refused | Not set |
| UT-2021-000095 | 21 May 2021 | HMRC | Steven Lloyd | Substantive | 2 day hearing in a 3 day window starting 18, 19 or 20 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed. PTA to COA refused | Not set |
| UT/2021/000075 | 20 May 2021 | HMRC | Tasca Tankers Limited | Substantive | 1 day hearing in a 3 day window starting 9 , 10 or 11 February 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT | Not set |
| UT/2021/000076 | 18 May 2021 | Chelmsford City Council | HMRC | Not set | Heard together with UT-2021-000024 | Not set | Not set | Appeal dismissed | Not set |
| UT/2021/000073 | 17 May 2021 | Pradip Kumar Sheth | HMRC | Decided on Papers | 06-Jul-21 | Not set | Not set | Remitted to FTT | Not set |
| UT-2021-000074 | 14 May 2021 | Foundation Partnership | HMRC | Substantive | 3 day hearing in a 3 day window starting 9, 10 or 11 May 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed. PTA to COA- Refused | Not set |
| UT/2021/000071` | 06 May 2021 | Sharon Clipperton | HMRC | Substantive | 2 day hearing in a 3 day window starting 18, 19 or 20 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed. PTA to COA refused | Not set |
| UT/2021/000070 | 06 May 2021 | Steven Lloyd | HMRC | Substantive | 2 day hearing in a 3 day window starting 18, 19 or 20 July 2022 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed. PTA to COA refused | Not set |
| UT/2021/000067 | 27 April 2021 | John Hargreves | HMRC | Substantive | 3 day window 11, 12 or 13 January 20222 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. Part remitted. PTA to COA refused 11 March 2022 | Not set |
| UT/2021/000065 | 27 April 2021 | The How Development 1 ltd | HMRC | Substantive hearing | 1 Day hearing on 26 January 2023 | 10:30am | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Dismissed | Not set |
| UT/2021/000062 | 23 April 2021 | British Telecommunications PLC | HMRC | Not set | 2.5 days hearing in a 3 day window starting from 21 feb 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed. PTA to COA refused 18 July 2023. | Not set |
| UT/2021/000064 | 19 April 2021 | Andrew & Tiffany Doe | HMRC | Substantive | 1 day hearing on 16 November 2021 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2021/000061 | 17 April 2021 | NTK Lesiure Ltd | HMRC | Substantive | 1 day hearing on 06 October 2022 | 10:30 AM | MS Teams | Appeal Dismissed. PTA to COA refusred | Not set |
| UT/2021/000059 | 15 April 2021 | HMRC | RMF Constructions Services LTD | Substantive | 1 day hearing in a 3 day window starting 19, 20 or 21 January 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Allowed | Not set |
| UT/2021/000057 | 09 April 2021 | Timothy J A Norton & Tim Norton Motor Services Ltd | HMRC | Substantive | 2days substantive hearing on 12 and13 Dec 2022 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Dismissed | Not set |
| UT/2021/000053 | 31 March 2021 | Mohammed Ameen Mirza | HMRC | Substantive | 1 day hearing on 20 October 2022 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal Dismissed | Not set |
| UT/2021/000049 | 24 March 2021 | John Lancashire | HMRC | Substantive | 2.5 day hearing in 3 day window starting 8, 9 or 10 May2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Stayed | Not set |
| UT/2021/000048 | 24 March 2021 | Timothy Lee | HMRC | Substantive | 2.5 day hearing in 3 day window starting 8, 9 or 10 May 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Stayed | Not set |
| UT/2021/000047 | 24 March 2021 | Mark Johnson | HMRC | Substantive | 2.5 day hearing in 3 day window starting 8, 9 or 10 May 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Stayed | Not set |
| UT/2021/000023 | 23 March 2021 | HMRC | Dolphin Drilling | Substantive | 1.5 days hearing in a 3 day window from 23 feb 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed PTA to COA | Not set |
| UT/2021/000044 | 12 March 2021 | HMRC | Netbusters UK ltd | Substantive | 2 day hearing in a 3 day window starting 9,10 or 11 May 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2021/000040 | 08 March 2021 | Edward Cumming-Bruce | HMRC | Substantive | 1.5 day hearing 14 June 2022 | 10:30 AM | Remote hearing- MS Teams | Appeal Dismissed | Not set |
| UT/2021/000037 | 03 March 2021 | Hadee Engineering Co Ltd & Others | HMRC | Substanitve | 1 day hearing in a 3 day window starting 16, 17 or 18 February 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed. PTA to COA refused on 05 May 2022. | Not set |
| UT/2021/000038 | 25 February 2021 | Y4 Express Ltd | HMRC | Substantive | 1 day hearing on 20 January 2022 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal Dismissed | Not set |
| UT-2021-000027 | 24 February 2021 | Anthony Dennison | HMRC | Substantive | Not set | Not set | Not set | Settled by consent order. | Not set |
| UT/2021/000026 | 22 February 2021 | HMRC | Bluejay Mining PLC | Not set | Not set | Not set | Not set | Appeal withdrawn | Not set |
| UT/2021/000023 | 19 February 2021 | HMRC | Dolphin Drilling Ltd | Substantive | 1.5 day hearing in a 3 day window starting 10, 11 or 12 May 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. PTA to COA refused | Not set |
| UT-2021-000022 | 17 February 2021 | HMRC | Blackrock holdco 5 LLC | Substantive | 3 day hearing in a 3 day window starting 7, 8 or 9 February 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Allowed. PTA TO COA | Not set |
| UT/2021/000024 | 12 February 2021 | HMRC | Chelmsford City Council | Substantive | 2 day hearing in a 3 day window starting 7,8 or 9 March 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed | Not set |
| UT/2021/000020 | 12 February 2021 | R.T. Rate Limited and Others | HMRC | Substantive | 1.5 day hearing in 3 day window starting 9, 10 or 11 March 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT-2021-000019 | 11 February 2021 | HMRC | Mid Ulster District Council (Formerly Magherafelt District Council) | Substantive | 2 day hearing on 10 and 11 May 2022 | 10:30 AM | Royal Courts of Justice, Belfast | Remitted to FTT- PTA to COA granted | Not set |
| UT/2021/000014 | 08 February 2021 | HMRC | VolkerRail Plant Ltd & Others | Substantive | 2 day hearing in 3 day window 26,27,28 January 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Allowed. PTA to COA | Not set |
| UT-2021-000006 | 20 January 2021 | Robert Wiseman and Sons Limited & Cape Industrial Services Limited changed to Altrad Services Ltd | HMRC | Substantive | 2 day hearig in 3 day window starting 7, 8 or 9 June 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Allowed. PTA to COA- Refused | Not set |
| UT/2021/000003 | 12 January 2021 | HMRC | AMW Estates Ltd | Substantive | 1 day hearing in in 3 day window starting 29, 30 June or 1 July 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT | Not set |
| UT/2020/000345 | 30 December 2020 | Colin Wiseman | HMRC | Substantive | 1 day Hearing in a 3 day window starting 13, 14 or 15 October 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal withdrawn | Not set |
| UT/2020/000348 | 17 December 2020 | LG Park HT1 LTD,UPS SGP Ltd LG Park, HT3 Ltd and Others | HMRC | Substantive | 1 day hearing in 3 day window starting 11,12 or 13 April 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT. PTA to COA refused | Not set |
| UT/2020/000337 | 15 December 2020 | William Archer | HMRC | Substantive | 1 day hearing in 3 day window starting 24, 25, 26 November 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed. PTA to COA refused | Not set |
| UT/2020/000336 | 09 December 2020 | Greenspace Ltd | HMRC | Substantive | 1 day hearing in a 3 day window starting 2, 3 or 4 November 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. PTA to COA refused | Not set |
| UT/2020/0092 | 30 November 2020 | Mr David Harrison (deceased) and Mr Simon Harrison | HMRC | Substantive | 1 day hearing on 27 October 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed. Application for PTA to Court of Appeal refused. 13/12/2021 | Not set |
| UT/2020/000269 | 24 November 2020 | HMRC | Sharon Pickles | Substantive | 1 day hearing in a 3 day window starting 22, 23, or 24 June 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | HMRC's Appeal allowed. Taxpayers PTA to COA granted | Not set |
| UT/2020/000268 | 24 November 2020 | HMRC | Neil Pickles | Substantive | 1 day hearing in a 3 day window starting 22, 23, or 24 June 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | HMRC's Appeal allowed. Taxpayers PTA to COA granted | Not set |
| UT/2020/000246 | 17 November 2020 | Marano | HMRC | Substantive | 1 Day Heaing in a 3 day window 6,7 or 8 February 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT | Not set |
| UT/2020/000207 | 13 November 2020 | Charles Tyrwhitt | HMRC | Substantive | 1 day hearing in a 3 day window starting 23, 24, or 25 June 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2020/000205 | 04 November 2020 | Reb Moishe Foundation | HMRC | Substantive | 1.5 day hearing starting 20, 21 October 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal withdrawn | Not set |
| UT/2020/000202 | 27 October 2020 | GB Fleet Hire Limited | HMRC | Substantive | Jun-21 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal allowed, Remitted to FTT | Not set |
| UT/2020/000203 | 27 October 2020 | Kubota UK Limited | HMRC | Substantive | 1.5 day hearing on 6 and 7 October 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2020/0106 | 21 October 2020 | Dr Peter Wilson | HMRC | Substantive | 1 day hearing in 3 day window starting 16, 17 and 18 June 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2020/000384 UT/2020/00378, UT/2020/000380 UT/2020/000382, UT/2020/000381 UT/2020/000383 | 16 October 2020 | HMRC | (1) BlueCrest Capital Management LP (2) BlueCrest Capital Management LLP (3) BlueCrest Capital Management (UK) LLP | Substantive | 5 days hearing in a 5 day window on 16-20 May 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed PTA to COA part granted 25/10/22 | Not set |
| UT/2020/000371 | 16 October 2020 | Royal Bank of Canada | HMRC | Substantive | 3 day hearing in a 3 day window 6,7 or 8 December 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed. PTA to COA | Not set |
| UT/2020/0112 | 16 October 2020 | Simon Dannatt | HMRC | Substantive | 25-Nov-21 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Withdrawn | Not set |
| UT/2020/0111 | 16 October 2020 | Michael Platt | HMRC | Substantive | 25-Nov-21 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Withdrawn | Not set |
| UT/2020/0110 | 16 October 2020 | Leda Braga | HMRC | Substantive | 25-Nov-21 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Withdrawn | Not set |
| UT/2020/0109 | 16 October 2020 | Jon Ward | HMRC | Substantive | 25-Nov-21 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Withdrawn | Not set |
| UT/2020/0108 | 16 October 2020 | Andrew Dodd | HMRC | Substantive | 25-Nov-21 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Dismissed | Not set |
| UT/2020/0101 | 16 October 2020 | Brendan Lennon | HMRC | Not set | Not set | Not set | Not set | withdrawn | Not set |
| UT/2020/0107 | 14 October 2020 | HSBC Electronic Data Processing (Guangdong) Ltd & Others | HMRC | Perliminary issues hearing | a 4 day Preliminary Issues Hearing with a HCJ Starting either 5,6,7 October 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT. PTA to COA refused | Not set |
| UT/2020/000368 | 13 October 2020 | BlueCrest Capital Management Cayman Limited BlueCrest Capital Management Cayman Limited Partnership | HMRC | Substantive | 5 days hearing in 3 day window starting 8 ,9 ,10 and 13 December 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed. PTA to COA granted. | Not set |
| UT/2020/0102 | 09 October 2020 | Oisin Fanning | HMRC | Substantive | 1 day hearing in 3 day window starting 13,14 or 15 December 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. PTA to COA refused | Not set |
| UT/2020/0060 | 09 October 2020 | Donald Graham Ketley | HMRC | Substantive | 1 day hearing 4 May 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2020/0103 | 08 October 2020 | HMRC | Sukhdev Mattu | Substantive | 2 day hearing 28 and 29 June 2021 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Application Granted. PTA to COA application refused | Not set |
| UT/2020/0081 | 08 October 2020 | Shane De Silva | HMRC | Substantive | 1/2 day hearing starting 22 October 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL. To be held remotely via Microsoft Teams | Appeal dismissed. Application for permission to appeal for the Court of Appeal refused | Not set |
| UT/2020/000204 | 04 October 2020 | (1) Wired Orthodontics Ltd (2) Ian Hutchinson and (3) Susan Bessant | HMRC | Substantive | 1.5 day hearing starting 30 November, 1,2 December 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed not published until completion of other substantive hearings by order of Judge | Not set |
| UT/2020/0096 | 25 September 2020 | Victoria Carter & Mr Peter Kennedy | HMRC | Substantive | 2 day hearing. 4 and 5 October 2021 | 10:00 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed.Permission to Appeal to COA refused. | Not set |
| UT/2020/0093 | 25 September 2020 | Keith Murphy | HMRC | Substantive | 1 day hearing in 3 day window starting 24, 25, 26 March 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed. Application for Permission to Appeal received.PTA to COA Part Granted 18/08/21 | Not set |
| UT/2020/0087 | 18 September 2020 | Jon Ward | HMRC | Not set | Not set | Not set | Not set | Withdrawn | Not set |
| UT/2020/0086 | 18 September 2020 | Michael Platt | HMRC | Not set | Not set | Not set | Not set | Withdrawn | Not set |
| UT/2020/0085 | 18 September 2020 | Simon Dannat | HMRC | Not set | Not set | Not set | Not set | Withdrawn | Not set |
| UT/2020/0084 | 18 September 2020 | Leda Braga | HMRC | Not set | Not set | Not set | Not set | Withdrawn | Not set |
| UT/2020/0087 | 18 September 2020 | Andrew Dodd | HMRC | Not set | Not set | Not set | Not set | Dismissed | Not set |
| UT/2020/0089 | 18 September 2020 | Red, White and Green Ltd | HMRC | Substantive | 2 day hearing in a 3 day window starting 16, 17 or 18 January 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT/2020/0070 | 16 September 2020 | Mainpay Ltd | HMRC | Substantive | 1 day hearing in 3 day window starting 14, 15, 16 June 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. Application For permission to appeal to the Court of Appeal granted | Not set |
| UT/2020/0082 | 15 September 2020 | Roots2 Tax Ltd | HMRC | Substantive | 2 day hearing in a 3 day window starting 28 feb. 1 or 2 March 2022. | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. | Not set |
| UT-2020-000369 | 08 September 2020 | Darren Billington | HMRC | Substantive | 1 day hearing in a 3 day window starting 27, 28 , 29 April 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Struck out | Not set |
| UT/2020/0079 | 08 September 2020 | HMRC | Jason Wilkes | Substantive | 1 day hearing in a 3 day window starting 25, 26 or 27 May 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed PTA to COA Appellants Granted 24/08/21 | Not set |
| UT/2020/0076 | 03 September 2020 | Mark Dunsby | HMRC | Substantive | 1.5 day hearing in a 3 day window starting 1, 2 or 3 November 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2020/0075 UT-2020-000407 | 03 September 2020 | Virgin Media Ltd and Virgin Media Payments | HMRC | Substantive | Not set | Not set | Not set | Stayed behind a case in High COURT | Not set |
| UT/2020/0066 | 03 September 2020 | Northern Gas Networks Ltd | HMRC | Substantive | 2 days in 3 day window commencing 21, 22, 23 June 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. Application for permission to appeal to the Court of Appeal granted | Not set |
| UT/2020/0069 | 27 August 2020 | CF Booth Ltd | HMRC | Substantve | 1 day hearing in 3 day window, starting 27, 28 or 29 June 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed | Not set |
| UT/2020/0073 | 26 August 2020 | Mandarin Consulting Limited | HMRC | Substantive | 1.5 day Hearing in 3 day window starting 8,8 or 10 November 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2020/0071 | 20 August 2020 | Centrica Overseas Holdings Limited | HMRC | Substantive | 2 1/2 day hearing in 3 day window, starting 12, 13 or 14 May 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed. Part remitted. Application for PTA to COA received from HMRC Part Granted 5/10 | Not set |
| UT/2020/0040 | 17 August 2020 | Kingsley Douglas | HMRC | Substantive | 1 day hearing 5 May 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2020/0059 | 06 August 2020 | Fiander and Brower | HMRC | Substantive | 07-Apr-21 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2020/0029 | 06 August 2020 | (1) Hassan Ahmad (2) Raj of India (Yorkshire) Ltd | HMRC | Substantive | 1 day hearing 25 May 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal withhdrawn | Not set |
| UT/2020/0067 | 04 August 2020 | HMRC | Assem Allam | Substantive | 2.5 day in 3 day window 11,12,13 Oct 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2020/0064 | 30 July 2020 | Jacqueline Brantjes | HMRC | Substantive | 0.5 day hearing 21 June 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal withdrawn | Not set |
| UT/2020/0063 | 29 July 2020 | Neill Dyer | HMRC | Substantive | 1.5 Day hearing 6 and 7 December 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal withdrawn | Not set |
| UT/2020/0061 | 27 July 2020 | Medical Defence Union Ltd | HMRC | Substansive | 2.5 day in 3 day window 26,27, 28 July 2021 | 10.:30 | Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed | Not set |
| UT/2020/0062 | 27 July 2020 | Assem Allam | HMRC | Substantive | 2.5 day in 3 day window 11,12,13 Oct 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2020/0006 | 22 July 2020 | Prospect Origin Ltd | HMRC | Substantive | 1 day on 2 March 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2020/0006 | 22 July 2020 | Porspect Origin Ltd | HMRC | Substantive | 02-Mar-21 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2020/0058 | 17 July 2020 | (1) Chris Hoyle,(2) Trevor Jarman,(3) Alistair Forsyth | HMRC | Substantive | 21-Dec-20 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2020/0055 | 06 July 2020 | Northern Lights Solutions Ltd | HMRC | Substantive | 1.5 day hearing 6 and 7 May 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2020/0053 | 26 June 2020 | The Lilias Graham Trust | HMRC | Substantive | 1 Day Hearing 8 February 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2020/0052 | 26 June 2020 | 1. Thomas William Good 2.James Ryan | HMRC | Substantive | 2.5 days hearing in a 3 day window starring 27,28.29 April 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dissmissed. PTA to COA application received | Not set |
| UT/2020/0054 | 25 June 2020 | Build-A-Bear UK Holdings Workshop Ltd | HMRC | Substantive | 1 Day hearing in a 3 day window 12, 13,14 Jan 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT/2020/0051 | 24 June 2020 | HMRC | Build-A-Bear UK Holdings Workshop Ltd | Substantive | 1 Day hearing in a 3 day window 12, 13,14 Jan 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Part Allowed. Partially Remitted to First Tier Tribunal PTA to COA refused | Not set |
| UT/2020/0050 | 19 June 2020 | HMRC | Comtek Network Systems (UK) Ltd | Substantive | 17-Mar-21 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal allowed | Not set |
| UT/2020/0057 | 18 June 2020 | HMRC | RALC Consulting Limited | Substantive | 2 days hearing in a 3 day window starting 5,6 or 7 July 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT | Not set |
| UT/2020/0048 | 10 June 2020 | HMRC | Christian Peter Candy | Substantive | 1.5 day hearing in a 3 day window starting 17 May 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed | Not set |
| UT-2021-000091 linked to UT-2020-000090 | 03 June 2020 | Mark Wild | HMRC | Substantive | 2 days hearing on 04 and 05-Oct 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT-2021-000090 | 03 June 2020 | Andrew Parnham | HMRC | Substantive | 2 days hearing on 04 and 05-Oct 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT/2020/0036 | 02 June 2020 | Westow CC | HMRC | Substantive | 1.5 day hearing fixed 1-2 December 2020 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal allowed | Not set |
| UT/2020/0042 | 27 May 2020 | HMRC | BMW Shipping Agents | Substantive | 1 day hearing 30 March 2021 | Not set | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2020/0043 | 19 May 2020 | Nicholas Walewski | HMRC | Substantive | 1.5 Day Hearing in 3 Day Window 10,11,12 May 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2020/0041 | 15 May 2020 | Zafar Ali Khan | HMRC | Substantive | 1 1/2 Day hearing 20 and 21 February 2023 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Adjourned | Not set |
| UT/2020/0039 | 14 May 2020 | HMRC | Bashir Ahmed Jafari | Not set | Not set | Not set | Not set | Appeal Allowed | Not set |
| UT-2021-000069 | 30 April 2020 | Wyatt Paul | HMRC | Substantive | 1 day hearing in 3 day window 14,15 or 16 March 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Refused | Not set |
| UT/2020/0026 | 29 April 2020 | Westland Horticulture Limited | HMRC | Substantive | 1/ 1.5 day hearing 25,26 January 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Hearing cancelled | Not set |
| UT/2020/0035 | 17 March 2020 | HMRC | Trustees of the P Panayi Accumulation and Maintenance Trusts Nos 1-4 | Not set | Not set | Not set | Not set | Stayed | Not set |
| UT/2020/0033 | 17 March 2020 | HMRC | Laurence Donnelly | Substantive | 2 days in 3 day window commencing 16,17,18 November 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed | Not set |
| UT/2020/0034 | 16 March 2020 | Trustees of the P Panayi Accumulation and Maintenace Trusts Nos 1-4 | HMRC | Substantive | 2. day hearing in 3 day window 20 21 or 22 May 2024 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Not set | Not set |
| UT/2020/0032 | 12 March 2020 | Albert House Property Finance PCC ltd (in Liquidation) | HMRC | Substantive | 1 day hearing in a 3 day window starting 18 November 2020 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2020/0031 | 12 March 2020 | Vale Property Finance PCC Ltd (in Liquidation) | HMRC | Substantive | 1 day hearing in a 3 day window starting 18 November 2020 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2020/0030/37 | 11 March 2020 | Mark Mitchell / Paul Bell | HMRC | Substantive | 1.5 / 2 day hearing 20,21 July 2021 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL PTA to COA Mr Bell 03/11 | Appelals dismissed. PTA to COA from Mr Bell refused 10/11 | Not set |
| UT/2020/0028 | 11 March 2020 | HMRC | Unicorn Tankship (428) Ltd | Substanitve | 1 day hearing in a 3 day window starting 17, 18, 19 March 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2020/0024 | 02 March 2020 | Gray and Farrar International LLP | The Commissioners for Her Majesty's Revenue | Substantive | 1.5 day Hearing starting either 26,27,28 July 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed PTA to COA refused | Not set |
| UT/2019/0154 | 26 February 2020 | Revive Corporation Ltd | HMRC | Substantive | 0.5 day Hearing 4 November 2020 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Granted | Not set |
| UT/2020/0021 | 25 February 2020 | Pensfold | HMRC | Substantive | 2 day Hearing starting 1,2,3 March 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed | Not set |
| UT/2019/0172 | 18 February 2020 | David & Sally Hyman | HMRC | Substantive | 2 day Hearing starting 1,2,3 March 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed PTA TO COA recd 16/4 | Not set |
| UT/2020/0016 | 13 February 2020 | Foojit Ltd | HMRC | Not set | 0.5 day Hearing 3 day window 18,19,20 January 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed. | Not set |
| UT/2020/0014 | 12 February 2020 | Spring Capital Ltd | HMRC | Substantive | 1 day hearing 9 November 2020 | 10:30 AM | Court 24 Royal Court of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2020/0009 | 12 February 2020 | Olga Swieca | HMRC | Substantive | 1.5 day hearing starting 23 March 2021 | Not set | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal withdrawn | Not set |
| UT/2020/0010 | 12 February 2020 | Olga Swieca | Unique Employment Sevices Ltd | Substantive | 1.5 day hearing starting 23 March 2021 | Not set | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal withdrawn | Not set |
| UT/2020/0015 | 11 February 2020 | Barbara De'Roy-Badejo (Enforcement Reference) | The Commissioners of Her Majesty's Revenue and Customs | Not set | Not set | Not set | Not set | Remitted without hearing | Not set |
| UT/2020/0027 | 05 February 2020 | Goodfellow | HMRC | Substantive | 2 day Hearing starting 1,2,3 March 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed | Not set |
| UT/2019/0133 | 30 January 2020 | Peter Hemmingway | HMRC | Not set | Not set | Not set | Not set | Withdrawn | Not set |
| UT/2020/0012 | 12 January 2020 | Dorset Trimming Company | HMRC | Substantive | 1 day hearing 11 February 2021 | Not set | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal withdrawn | Not set |
| UT/2020/000398 | 07 January 2020 | Charles Horder | HMRC | substantive | 2 day hearing in 3 day window 24,25,26 April 2023 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |
| UT/2020/0004 | 06 January 2020 | Golemreza Qolaminejite (aka Anthony Cooper) | HMRC | Substantive | 15-Feb-20 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal allowed in part. PTA to COA refused | Not set |
| UT/2019/0173 | 06 January 2020 | Babylon Farm Ltd | HMRC | Substantive | 1.5 day Hearing in 2 day window starting 28,29 June 2021 | Not set | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0170 | 23 December 2019 | HMRC | Jeffrey David Lewis | Not set | Not set | Not set | Not set | Set aside, decision remitted to FTT for disposal | Not set |
| UT/2018/0164 | 17 December 2019 | Jacek Szymanski Everpol | Director of Border Revenue | Substantive | 20-Dec-19 | Not set | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal Dismissed - Application for permission to appeal to the Court of Appeal refused | Not set |
| UT/2019/0166 | 13 December 2019 | Claims Advisory Group Ltd | HMRC | Substantive | 1.5 day hearing in 3 day window 9, 10, 11 June 2021 | Not set | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. Application to Court of Appeal refused | Not set |
| UT/2019/0171 | 12 December 2019 | Roulette V2 LLP | HMRC | Substantive | 3 Day window 1.5 day hearing 23,24.25 February 2021 | Not set | Rolls Building, Fetter Lane London EC4A 1NL | Withdrawn 2/12/20 | Not set |
| UT/2019/0162 | 11 December 2019 | WorldPay UK ltd | HMRC | Substantive | 24-Sep-20 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2019/0165 | 04 December 2019 | M & M Builders | HMRC | Substantive | 1.5 day hearing in 3 day window start 1, 2 or 3 Feb 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/167 | 02 December 2019 | Inmarsat Global Ltd | HMRC | Substantive | 3 day hearing in a 3 day window 8,9,10 Feb 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dissmissed | Not set |
| UT/2020/0007 | 29 November 2019 | Georgios Kantopoulos | HMRC | Substantive | Not set | 10:30 AM | Edinburgh SSCSA | Withdrawn | Not set |
| UT/2019/0157 | 21 November 2019 | DBR | Jacek Turek | Substantive | 1 day hearing 13 may 2020 | Not set | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal allowed | Not set |
| UT/2019/0156 | 20 November 2019 | Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd | HMRC | Substantive | 23 and 24 November 2020 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2019/0149 | 18 November 2019 | Skin Rich LTD | HMRC | Substantive | 1 day hearing 8 September 2020 | Not set | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal Withdrawn | Not set |
| UT/2019/0152 | 14 November 2019 | HMRC | Oriel Development Ltd | Not set | Not set | Not set | Not set | Settled by consent order. | Not set |
| UT/2019/0150 | 14 November 2019 | HMRC | The Quentin Skinner 2005 Settlement L & Others | Substantive | 1day plus 1.5 reading in 3 day window 3-4-5 November 2020 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed. PTA to COA allowed | Not set |
| UT/2019/0147 | 09 November 2019 | Heather Jones | HMRC | Substantive | 10-Jun-20 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal allowed | Not set |
| UT/2019/0144 | 08 November 2019 | (1) Anderson Security Services LTD | HMRC | Substantive | 1 day hearing 23 January 2023 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Not set | Not set |
| UT/2019/0137 | 06 November 2019 | David Hannah | HMRC | Substantive | 1.5 day hearing in 2 day window starting 9 Nov 2020 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0136 | 06 November 2019 | David Hannah & Carla Hodgson | HMRC | Substantive | 1.5 day hearing in 2 day window starting 9 Nov 2020 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0145 | 04 November 2019 | HMRC | Stephen Hoey | Substantive | 3 day hearing 1 day reading in 3 day floating 21-23 October 2020 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. Cross appeal part allowed. Application to Court of Appeal part granted | Not set |
| UT/2019/0143 | 29 October 2019 | HMRC | Action Day A Islandi | Substantive | 12-Mar-20 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal allowed | Not set |
| UT-2019-000003 | 28 October 2019 | URENCO ChemPlants Limited and URENCO UK Limited | HMRC | Substantive | 2 day hearing in a 3 day window starting 12, 13, or 14 July 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Remitted to FTT. PTA to COA part granted | Not set |
| UT/2019/0140 | 24 October 2019 | HMRC | Andreas Rialas | Substantive | 1.5 day hearing in 3 day window starting 7, 8 or 9 December 2020 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed, Application to Court of Appeal granted | Not set |
| UT/2019/0138 | 21 October 2019 | Stephen Hoey | HMRC | Substantive | 3 day hearing 1 day reading in 3 day floating 21-23 October 2020 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0063 | 18 October 2019 | Bella Figura | HMRC | Substantive | 1 day, starting 24,25,or 26 March 2020 | Not set | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Part allowed. Application for permission to appeal to the Court of Appeal refused | Not set |
| UT/2019/0134 | 17 October 2019 | HMRC | Tower Resources PLC | Substantive | 2/3 day hearing in 3 day window 19,20,21 April 2021 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0083 | 14 October 2019 | Andrew Adelekun | HMRC | Substantive | 14-Jul-20 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Allowed in part PTA to Coa refused 09/04/21 | Not set |
| UT/2019/0139 | 09 October 2019 | HMRC | Inverclyde Property Regeneration LLP & Clackmannanshire Regeneration LLP | Substantive | 27/04/2020 | 10:30 AM | Edinburgh SSCSA | Appeal allowed and remitted to the First-tier Tribunal | Not set |
| UT/2019/0093 | 08 October 2019 | Stirling Jewellers (Dudley) Ltd | HMRC | Substantive | 15,16 July 2020 | 10:30 AM | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal allowed. Remitted to the First-tier Tribunal | Not set |
| UT/2019/0084 | 08 October 2019 | HMRC | Stirling Jewellers (Dudley) Ltd | Substantive | 15,16 July 2021 | Not set | Court 24 Royal Courts of Justice, Strand WC2A 2LL | Appeal dismissed | Not set |
| UT/2019/0075 | 08 October 2019 | KSM Henryk Zeman | The Commissionersfor Her Majesty's Revenue & Customs | substantive | 1 day hearing in a 3 day window commencing 15 May 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0124-9 | 01 October 2019 | HMRC | Hotels4U.com Ltd, HotelConnect Ltd (In Liquidation), Alpha International Accomodation Limited, Opodo Limited, Lowcost Holidays Limited (in Administration) T/A Lowcost Beds, Lowcostbeds.com Limited | Not set | Not set | Not set | Not set | Appeal withdrawn | Not set |
| UT/2020/0122 | 23 September 2019 | George Mantides Ltd | HMRC | Substantive | 1 day hearing in 3 day window starting 4, 5 or 6 April 2022 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Adjourned. Case in High Court | Not set |
| UT/2019/0116 | 18 September 2019 | Kevin Charles McCabe | The Commissioners for Her Majesty's Revenue & Customs | Substantive | 29-Jun-20 | Not set | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed. Application to Court of Appeal refused | Not set |
| UT/2019/0115 | 17 September 2019 | Qais Majeed Ali | The Commissioners for Her Majesty's Revenue & Customs | Not set | Not set | Not set | Not set | Stayed- behind a case in court of Appeal | Not set |
| UT/2019/0114 | 13 September 2019 | Saint-Gobain Building Distribution limited | The Commissioners for Her Majesty's Revenue & Customs | Substantive | 8,9 December 2020 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal Dismissed | Not set |
| UT/2019/0053 | 12 September 2019 | Ronnie Hanan | HMRC | Substantive | 08-Jun-20 | Not set | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal Dismissed. Permission to appeal to the Court of Appeal refused | Not set |
| UTJR/2019/006 | 10 September 2019 | The Queen on applications of Mukesh Sehgal and Promila Sehgal | The Commissioners for Her Majesty's Revenue & Customs | Substantive | 3 day hearing in 3 day window starting 26,27 or 28 April 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | The application for judicial review is refused. | Not set |
| Not set | 06 September 2019 | The Commissioners for Her Majesty's Revenue and Customs | Cheshire Centre for Independent Living | Sunstantive | 1 1/2 day hearing within 3 day floating window 13/05/20-15/05/20 | Not set | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal withdrawn | Not set |
| UT/2019/0112 | 05 September 2019 | The Commissioners for Her Majesty's Revenue & Customs | Kickabout Productions Limited | Substantive | 1.5 days, stating 15,16,or17 June-20 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed. Application to Court of Appeal dismissed | Not set |
| UT/2019/0109 | 02 September 2019 | The Commisioners for Her Majesty's Revenue and Customs | Beigebell Ltd | Substantive | 1.5days, 19/20 May 2020 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal allowed and remitted to the First-tier Tribunal | Not set |
| UT/2019/0110 | 29 August 2019 | The Commisioners for Her Majesty's Revenue and Customs | Marina Silver | Substantive | 1 day, to start 31-Mar, 1 or 2 Apr-20 | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Withdrawn | Not set |
| UT/2019/0108 | 20 August 2019 | Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) | The Commisioners for Her Majesty's Revenue and Customs | Substantive | 1 day starting 23,24,25 March 2021 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed. | Not set |
| UT/2019/0106 | 19 August 2019 | The Commisioners for Her Majesty's Revenue and Customs | Vermilion Holdings Limited | Substantive | 1.5 day hearing 20 & 21 Feb 2020 | 10am | George House, 126 George Street Edinburgh EH2 4HH | Appeal allowed. Application to appeal to the Court of Session granted | Not set |
| UT/2019/0104 | 13 August 2019 | The Commisioners for Her Majesty's Revenue and Customs | Stephen Warshaw | Substantive | 3 day hearing starting 14,15 or 16 October 2020 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed. | Not set |
| UT/2019/0099 | 07 August 2019 | Hopscotch Limited | The Commisioners for Her Majesty's Revenue and Customs | Substantive | 1.5 day hearing in a 3 day floating window, starting 8, 9, or 10 July 2020 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed. Application to Court of Appeal refused | Not set |
| UT/2019/0101 UT-2019-000011 | 06 August 2019 | Gallaher Limited | The Commisioners for Her Majesty's Revenue and Customs | Substantive | 3 day hearing starting 26 Oct 2020 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Consent Order approved by the judge 12/05. One accepted, One Refused. | Not set |
| UT/2019/0102 | 02 August 2019 | Milton Keynes Hospitals NHS Foundation Trust | The Commisioners for Her Majesty's Revenue and Customs | Substantive | 1 day hearing in a 3 day floating window, starting either 22, 23 or 24 June 2020 | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. Application received for Permission to appeal to the Court of Appeal | Not set |
| UT/2019/0097 | 02 August 2019 | The Commisioners for Her Majesty's Revenue and Customs | Anna Cook | Substantive | 3 days, starting on 27,28 or 29-Oct-20 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed. Application to Court of Appeal received - permission of pta to coa refused | Not set |
| UT/2019/0012 | 31 July 2019 | Kieran Looney | The Commisioners for Her Majesty's Revenue and Customs | Substantive | 11-12 Feb-20 | 12:00 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal dismissed. Permission to appeal to the Court of Appeal refused. | Not set |
| UT/2019/0095 | 30 July 2019 | Safestore Ltd | The Commisioners for Her Majesty's Revenue and Customs | Substantive | 5 days floating: 19, 20, 21, 22 or 23 October 2020 for 1.5 day hearing. | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed. | Not set |
| UT/2019/0094 | 29 July 2019 | The Commisioners for Her Majesty's Revenue and Customs | Royal Opera House Covent Garden Foundation | Substantive | 1.5days, starting 3, 4, or 5 Mar-20 | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed. Permission granted to appeal to the Court of Appeal. | Not set |
| UT/2019/0092 | 16 July 2019 | Regency Factors PLC | HMRC | substantive | 3 day floating 1 day hearing 11-13 Nov 20 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. | Not set |
| UT/2019/0091 | 16 July 2019 | The Commissioners for Her Majesty's Revenue and Customs | Websons (8) Ltd | Substantive | 27-Apr-20 | 10:30am | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal allowed and remitted to the First-tier Tribunal | Not set |
| UT/2019/0089 | 11 July 2019 | The Commissioners for Her Majesty's Revenue and Customs | Gallaher Limited | Not set | To be fixed | Not set | Not set | Not set | Not set |
| UT/2019/0087 | 05 July 2019 | HMRC | London Luton Hotel BPRA Property Fund LLP | Substantive | 7 day hearing, 2 days reading in 3 day window, 16-30 Nov-20 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed in part PTA to COA granted to both parties save 1 ground of appellants | Not set |
| UT/2019/0086 | 04 July 2019 | The Commisioners for Her Majesty's Revenue and Customs | Atholl House Productions Ltd | substantive | 3 day floating 9, 10 or 11 Nov 2020, 1.5 day hearing | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed PTA TO COA recd and granted | Not set |
| UT/2019/0081 | 03 July 2019 | Dhalomal Kishore | The Commisioner for Her Majesty's Revenue and Customs | Substantive | floating window of 3 days from 18, 19 or 20 May 2020 2 day hrg | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed in part | Not set |
| UT/2019/0079 | 02 July 2019 | London Luton Hotel BPRA Property Fund LLP | The Commissionersfor Her Majesty's Revenue & Customs | Substantive | 7 day hearing, 2 days reading in 3 day window, 16-30 Nov-20 | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal alowed in part | Not set |
| UT/2019/0078 | 01 July 2019 | Bostan Khan | The Commissionersfor Her Majesty's Revenue & Customs | Substantive | 14-Jan-20 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal dismissed. Permission to appeal to the Court of Appeal refused | Not set |
| UT/2019/0077 | 26 June 2019 | Nicolas and Charlotte Sandham T/A Premier Metals Leeds | The Commissionersfor Her Majesty's Revenue & Customs | substantive | 3 day floating window: 3, 4 or 5 June 2020 - 1 day hearing | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0074 | 21 June 2019 | The Commissioners for Her Majesty's Revenue & Customs | John Hargreaves | substantive | 4 Day Hearing in 3 day window 11,12 or 13 January 2022 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed | Not set |
| UT/2019/0071 | 14 June 2019 | The Commisioners for Her Majesty's Revenue and Customs | Desmond Martin | Substantive | 4 May 2020 | 10:30 AM | Royal Courts of Justice, Chichester Street, Belfast BT1 3JF | Appeal allowed | Not set |
| UT/2019/0070 | 14 June 2019 | Hampton George Hewitt | The Commisioner for Her Majesty's Revenue and Customs | Substantive | 24-Apr-20 | 11am | Royal Courts of Justice, Chichester Street, Belfast BT1 3JF | Appeal dismissed | Not set |
| UT/2019/0040 | 04 June 2019 | Awards Drinks Limited | The Commisioner for Her Majesty's Revenue and Customs | Substantive | 2,3,4-March-20 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal dismissed. Application received for permission to appeal to the Court of Appeal refused | Not set |
| UT/2019/0069 | 03 June 2019 | Terence Stinson | The Commisioner for Her Majesty's Revenue and Customs | Substantive | 28-Jan-20 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal Allowed- Remitted back to FTT | Not set |
| UT/2019/0051 | 30 May 2019 | Michael Coyle | The Commisioner for Her Majesty's Revenue and Customs | substantive | 25-Feb-19 | 10:30am | Royal Courts of Justice, Chichester Street, Belfast BT1 3JF | Appeal dismissed | Not set |
| UT/2019/0080 | 29 May 2019 | The Commissionersfor Her Majesty's Revenue & Customs | Epaminondas Embiricos | Substantive | 1 day, starting 6,7,or 8-Oct-20 | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal by HMRC is allowed - Permission to Appeal to the court of Appeal is received from Embricos Permission granted 8 February 2021 | Not set |
| UT/2019/0066 | 23 May 2019 | Tower Bridge GP Limited | The Commisioner for Her Majesty's Revenue and Customs | Substantive | 1½ days, starting 14,15,16 Dec-20 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed | Not set |
| UT/2019/0062 | 20 May 2019 | Benjamin Surtees | The Commisioner for Her Majesty's Revenue and Customs | Not set | Not set | Not set | Not set | Appeal withdrawn | Not set |
| UTJR/2019/004 | 12 April 2019 | The Queen (on application of Dawson (Wales) Ltd) | The Commisioner for Her Majesty's Revenue and Customs | Substantive | 2 days. Starting 17,18 or 19 July 2019 | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Claim dismissed | Not set |
| UT/2019/0052 | 08 April 2019 | The Director of Border Revenue | Keith Dockett | Substantive | 3 day floating window, 10, 11 or 12 March 2020 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed. Permission to appeal to the Court of Appeal refused. | Not set |
| UT/2019/0048 | 08 April 2019 | John Charman | The Commisioner for Her Majesty's Revenue and Customs | Substantive | 1.5days, starting 8,9,10 June-20 | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. Application for permission to appeal to the Court of Appeal received. COA refused. | Not set |
| UT/2019/0050 | 04 April 2019 | Ampleaward Ltd | The Commisioner for Her Majesty's Revenue and Customs | Substantive | 1.5 days, starting 27,28,or 29 Apr-20 | Not set | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed. Permission to appeal to the Court of Appeal granted in part | Not set |
| UT/2019/49 | 04 April 2019 | HMRC | The Core (Swindon) Ltd | Substantive | 3 day floating window 5/6/7 Oct 20 | Not set | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. | Not set |
| UT/2019/0047 | 03 April 2019 | The Commisioner for Her Majesty's Revenue and Customs | John Charman | Substantive | 1.5days, starting 8,9,10 June-20 | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal Allowed. Permission to Appeal to the Court of Appeal received. COA Granted | Not set |
| UT/2019/0067 | 29 March 2019 | All Answers Limited | The Commisioner for Her Majesty's Revenue and Customs | Substantive | 6-7 July 2020 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal Dismissed | Not set |
| UT/2019/0044 | 28 March 2019 | Volkswagen Financial Services (uk) Limited | HMRC | Substantive | 1.5 day hearing in 3 days floating window starting on either 21, 22, or 23 January 2020 | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0042 | 21 March 2019 | The Commissionersfor Her Majesty's Revenue and Customs | Alan McCord | Substantive | 1 day Hearing 03 June 2021 | Not set | Belfast | Appeal allowed | Not set |
| UTJR/2019/0002 | 19 March 2019 | The Queen (on application of Metropolitan International Schools | HMRC | Oral permission for JR | 05-Dec-19 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Dismissed | Not set |
| UT/2019/0004 | 14 March 2019 | ITC (NE) Ltd | HMRC | Substantive | 3-day floating window, starting on either 2, 3 or 4 March 2020 for 1-day hearing | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0035 | 13 March 2019 | Paltank Limited | HMRC | Substantive | 1.5 days, starting 24,25 or 26 Feb-20 | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0034 | 13 March 2019 | Sacutia Healthcare Limited | HMRC | Not set | Not set | Not set | Not set | Withdrawn | Not set |
| UT/2019/0036 | 06 March 2019 | X Ltd, Y Ltd, Z Ltd & 17 Individuals | HMRC | Substantive | 03-Dec-19 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal Dismissed. Application to Permission to appeal to the Court of Appeal Part Granted. | Not set |
| UT/2019/0028 | 04 March 2019 | The Commissioners for Her Majesty's Revenue & Customs | (1) 1st Alternative Medical Staffing Limited (2) Delta Nursing Limited | Substantive | 16-Jun-20 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Not set | Not set |
| UT-2019-000010 | 04 March 2019 | The Commissioners for HM Revenue and Customs | 1st Alternative Medical Staffing Limited & Delta Nursing Limited | Not set | Not set | Not set | Not set | Stayed | Not set |
| UT/2019/0025 | 01 March 2019 | Marlow Rowing Club | HMRC | substantive | 19-Nov-19 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal Granted | Not set |
| UT/2019/0029 | 22 February 2019 | Virgin Media Ltd | HMRC | Substantive | floating window - 11, 12 or 13 February 2020 for 2 day hearing | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. Permission to appeal to the Court of Appeal refused | Not set |
| UT/2019/0024 | 22 February 2019 | Arron Banks | HMRC | Substantive | 2 days, starting 17,18 or 19 Feb-20 | TBC | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed. Permission to appeal to the Court of Appeal refused | Not set |
| UT/2019/0020 | 22 February 2019 | Harold Wisenfeld and Alex Strom | HMRC | Substantive | 03-Sep-19 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal dismissed | Not set |
| UT/2019/0027 | 20 February 2019 | HMRC | Gary Hymanson | Not set | withdrawn | Not set | Not set | Appeal withdrawn | Not set |
| UT/2019/0022 | 13 February 2019 | Renesola UK Ltd | HMRC | Substantive | 2 days, starting10,11,or 12 Feb-20 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Stayed pending response of the CJEU | Not set |
| UT/2019/0017 | 31 January 2019 | Brian Evans Jones | HMRC | Substantive | floating window - 5, 6 or 7 February 2020 for 1.5 day hearing | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0016 | 31 January 2019 | Paul McAteer | HMRC | Substantive | floating window - 5, 6 or 7 February 2020 for 1.5 day hearing | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0015 | 31 January 2019 | Andrew Davies | HMRC | Substantive | floating window - 5, 6 or 7 February 2020 for 1.5 day hearing | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0019 | 28 January 2019 | YMCA Black Country Group and Others | HMRC | Substantive | 2 days, starting 21,22,or 23 - Apr-20 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed | Not set |
| UT/2019/0014 | 25 January 2019 | John McFadzean | HMRC | Substantive | 22-Oct-19 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal dismissed | Not set |
| UT/2019/0011 | 25 January 2019 | HMRC | Janet Addo | Substantive | 25/26 November 2019 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal withdrawn and hearing vacated | Not set |
| UT/2019/0010 | 21 January 2019 | Sangar Trading Limited | HMRC | Substantive | 08-Oct-19 | 10:30 AM | Court 24 Royal Courts of Justice, Strand, London WC2A 2LL | Appeal struck out | Not set |
| UT/2019/0009 | 09 January 2019 | HMRC | The Wellcome Trust | Not set | Not set | Not set | Not set | Appeal allowed | Not set |
| UT/2019/0008 | 09 January 2019 | David Benton | HMRC | Not set | Not set | Not set | Not set | Appeal withdrawn | Not set |
| UT/2019/0007 | 09 January 2019 | Paul Hudson | HMRC | Not set | Not set | Not set | Not set | Appeal withdrawn | Not set |
| UT/2019/006 | 07 January 2019 | Colchester Institute Corporation | HMRC | Re: disposal of appeal | 1 day, 03-Jul-2020 | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Allowed in part | Not set |
| UT/2019/0003 | 02 January 2019 | Goldshine Trade Limited | HMRC | Not set | Not set | Not set | Not set | Appeal dismissed | Not set |
| UT/2019/0002 | 21 December 2018 | 1) Daarasp LLP & 2) Betex LLP | HMRC | Substantive | 2 day hearing in a 3 day window starting 8,9 or 10 March 2021 | 10:30 AM | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. Permission to appeal to the Court of Appeal refused | Not set |
| UT/2018/0155 | 07 November 2018 | HMRC | Bella Figura | Substantive | 1 day, starting 24,25,or 26 March 2020 | Not set | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal allowed | Not set |
| UT/2018/0134 | 28 September 2018 | The Glasgow School of Art | HMRC | Substantive | 9 & 10 May 2019 | 10am | George House, 126 George Street Edinburgh EH2 4HH | Appeal dismissed | Not set |
| UT/2018/0061 | 29 June 2018 | Online Tax Rebate Ltd | HMRC | Substantive | 7,8,9 May 2019 3 day floating window | 10:30 AM | Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL | Appeal Dismissed, Permission to appeal to the Court of Appeal refused | Not set |
| UT-2016-000001 | 27 May 2016 | HMRC | Noel Murray | Substantive | Not set | Not set | Not set | Stayed | Not set |
| Not set | Not set | 1) Richard Lee 2) Nigel Bunter | HMRC | Not set | 3 day floating 1 day hearing 12-14 October 2020 | Not set | Rolls Building, Fetter Lane London EC4A 1NL | Appeal dismissed. Application to Court of Appeal refused | Not set |
| UT-2023-000025 | 17 September 2024 | HMRC | Peter Gould | Substantive | 16th July 2024 | 10:30am | Rolls Building, Fetter Lane London EC4A 1NL | Dismissed | Not set |