Upper Tribunal: Tax and Chancery Chamber judgments, 2019

7 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
15 Nov 2019
[2019] UKUT 340 (TCC)
A loan account is not a current account merely because it records debits and credits or operates as a running account. A current account permits deposits and…
14 Oct 2019
[2019] UKUT 301 (TCC)
An appellate tribunal need not set aside a decision merely because the lower tribunal made an error of law. It may leave the decision standing where the error…
8 May 2019
[2019] UKUT 143 (TCC)
For customs-debt notices, communication to a company is effective if a notice is delivered to its registered office or to an address which, objectively, the…
1 Apr 2019
[2019] UKUT 100 (TCC)
Under Value Added Tax Act 1994, section 80(1) creates a credit for the gross amount of output tax wrongly accounted for. Section 80(2A) does not itself…
1 Mar 2019
[2019] UKUT 77 (TCC)
Under section 85B(5) of the Value Added Tax Act 1994, “financial extremity” is a more demanding condition than hardship. It must be assessed as a whole, by…
29 Jan 2019
[2019] UKUT 28 (TCC)
For the 18-month test in section 217(3) of the Income Tax (Trading and Other Income) Act 2005, the relevant period is that for which the accounts of the…
23 Jan 2019
[2019] UKUT 7 (TCC)
A tribunal may determine whether a company’s key personnel are fit and proper where that is integral to deciding whether the company should hold a regulatory…
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