Upper Tribunal: Tax and Chancery Chamber judgments, 2017

5 judgments, newest first. Open any case for its summary, the legal points it decides and how later courts have treated it.

Date Case Cited by
21 Dec 2017
[2017] UKUT 504 (TCC)
Council Directive 2006/112/EC, art 296(2), exhaustively states the circumstances in which a member state may exclude a farmer from the common flat-rate scheme.…
21 Nov 2017
[2017] UKUT 444 (TCC)
Where a lease plan is ambiguous and does not accurately reflect works as constructed, the extent of the demise must be determined from the lease as a whole and…
1 Jun 2017
[2017] UKUT 215 (TCC)
A penalty notice must be construed objectively, in its full factual and statutory context, from the standpoint of a reasonable intended recipient. A date…
17 May 2017
[2017] UKUT 192 (TCC)
For customs classification, the starting point is the goods’ objective characteristics and properties. However, where the wording of the relevant explanatory…
3
22 Feb 2017
[2017] UKUT 75 (TCC)
A decision may be set aside under rule 43 of the Tribunal Procedure (Upper Tribunal) Rules 2008 only where a prescribed condition is met and setting it aside…