Upper Tribunal: Tax and Chancery Chamber judgments, 2020

6 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
14 Dec 2020
[2020] UKUT 357 (TCC)
For VAT bad-debt relief, consideration is received only when it is actually available to the supplier. A contractual entitlement to fees, or their deduction…
20 Oct 2020
[2020] UKUT 290 (TCC)
A tribunal which permits a very late amendment need not immediately award the opposing party its costs. The costs decision remains a broad case-management…
13 Aug 2020
[2020] UKUT 245 (TCC)
On an appeal under section 50(6) of the Taxes Management Act 1970, the taxpayer must establish an overcharge. The tribunal must then determine the amount of…
1
18 Jun 2020
[2020] UKUT 193 (TCC)
For the purposes of the Kittel principle, whether an agent’s knowledge is attributed to a principal depends on the legal context and the purpose of the rule in…
1 May 2020
[2020] UKUT 143 (TCC)
A charity’s supply of welfare services is not excluded from the Value Added Tax Act 1994 exemption merely because a local authority pays for the services and…
20 Feb 2020
[2020] UKUT 51 (TCC)
On an appeal against an assessment under Hydrocarbon Oils Duties Act 1979, section 13, the First-tier Tribunal must determine the correct amount of duty. It…