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Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Reference No. Appellant Respondent Date of receipt Hearing Date UT/2016/0006 AC (Wholesale) Limited HMRC 28 January 2016 Date to be fixed UT/2016/0009 Flix Innovations Limited HMRC 19 January 2016 Date to be fixed UT/2015/0134 Francis Monroe HMRC 8 October 2015 Date to be fixed UT/2016/0007 H M Revenue and Customs Metropolitan International Schools 14 January 2016 Date to be fixed UT/2016/0005 ETB(2014)LTD HMRC 7 January 2016 Date to be fixed UT/2015/0191 Vehicle Control Services Limited HMRC 30 December 2015 Date to be fixed UT/2015/0186 HM Revenue and Customs C Jenkin and Son Ltd 18 December 2015 Date to be fixed UT/2015/0185 Charity Commission For England and Wales Steve Hunt 16 December 2015 Date to be fixed UT/2015/0184 Bakhtiar Khan Mudasar Zafar 10 Dec 2015 Date to be fixed Type of Hearing Outcome and reasons Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) UT/2015/0073 Jocelyn Charles Lally Donna Louise CliftWilliams 29 May 2015 UT/2015/0086 Roger and Jean Dyer HMRC 3 September 2015 Date to be fixed 28 April 2016 at 10:30 Royal Courts of Justice The Strand, London WC2A 2LL 14 June 2016 at 10:30 at Court 24 Royal Courts of Justice The Strand, London WC2A 2LL UT/2015/114 Hasbro European Trading B.V HMRC 14 September 2015 UT/2015/118 Kevin Hilsley T/A Surrey Ducting HMRC 13 October 2015 Date to be fixed UT/2015/119 HMRC Kati ZomboryMoldovan t/a Craft Carnival 25 September 2015 Date to be fixed UT/2015/120 NHS Greater Glasgow & Clyde HMRC 30 September 2015 Date to be fixed UT/2015/121 Telng Limited HMRC 30 September 2015 Date to be fixed UT/2015/136 Swanfield Ltd and others HMRC 3 November 2015 Date to be fixed UT/2015/137 QN Hotels (Wrexham) Ltd HMRC 3 November 2015 Date to be fixed Substantive Substantive Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) UT/2015/138 QN Hotels (Aylesbury) Ltd HMRC 3 November 2015 Date to be fixed UT/2015/139 QN Hotels Ltd HMRC 3 November 2015 Date to be fixed UT/2015/140 The Brain Disorders Research Ltd Partnership HMRC 21 October 2015 Date to be fixed UT/2015/141 Mr Neil Hockin HMRC 21 October 2015 Date to be fixed UT/2015/155 HMRC Caithness Rugby Football Club 13 November 2015 Date to be fixed UT/2015/173 John Augustine Garland HMRC 2 December 2015 Date to be fixed UT/2015/0174 Jonathan Howard Roberts & Others Gerard & Siobhan Hurst and others 28 October 2015 Date to be fixed UT/2015/0175 HMRC Brobot Petroleum Ltd 30 November 2015 Date to be fixed UT/2015/0135 Euro Wines (C&C) Ltd Tayo, Bailey, Halls, Jones, Rowarth & Flanagan (Trustees of the Manchester New Moston Congregation of Jehovah's Witness) HMRC 10 December 2015 Date to be fixed Charity Commission for England & Wales 22 May 2015 Date to be fixed UT/2015/0178 Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) UT/2015/0154 Patrick Joseph McPeake HMRC 20 November 2015 Date to be fixed UT/2015/0152 Thomas McPolin HMRC 20 November 2015 Date to be fixed UT/2015/0151 HMRC Jeffrey Williams 20 November 2015 Date to be fixed UT/2015/0156 Ulster Metal Refiners Ltd HMRC 13 November 2015 Date to be fixed UT/2015/0163 GDF Suez Teeside Ltd HMRC 05 November 2015 22-24 June 2016 10:30 am at Court 24, Royal Courts of Justice, Strand, London WC2A 2LL UT/2015/0162 Sumner Ltd HMRC 30 October 2015 Date to be fixed UT/2015/0161 Vaultdawn Ltd HMRC 30 October 2015 22-24 June 2016 10:30 am at Court 24, Royal Courts of Justice, Strand, London WC2A 2LL UT/2015/0160 HMRC Wheels Private Hire Ltd 29 October 2015 Date to be fixed 27 October 2015 22-24 June 2016 10:30 am at Court 24, Royal Courts of Justice, UT/2015/0149 Turkington Livestock systems Ltd HMRC Substantive Substantive Substantive Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Strand, London WC2A 2LL UT JR/2015/004 THE QUEEN (on application of Hammonds of Knutsford Plc) HMRC 21 October 2015 UT/2015/0128 East Allenheads Estate Limited HMRC 15 October 2015 21- 22 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be fixed UT/2015/0048 Liam Patrick McKeown HMRC 02 October 2015 Date to be fixed UT/2015/0124 R J Birkett t/a The Orchards Residential Home and Others HMRC 01 October 2015 Date to be fixed UT/2015/0116 HMRC Associated Newspapers Ltd 18 September 2015 UT/2015/0111 Oak Tree Motor Homes Ltd HMRC 14 September 2015 5-7 October 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be fixed UT/2015/0087 Neil Reynolds t/a Nutz Hair Group HMRC 9 September 2015 Date to be fixed UT/2015/0108 The Personal Representative of Michael Wood (Deceased) HMRC 3 September 2015 Date to be fixed Substantive Substantive Appeal part allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) UT/2015/0105 HMRC Privin Corporation 1 September 2015 Date to be fixed UT/2015/0099 St Andrews College, Bradfield HMRC 10 August 2015 UT/2015/0098 Scandico Limited HMRC 11 August 2015 UT/2015/0097 Gala 1 Limited HMRC 10 August 2015 26 & 27 July 2016 at 10:30 am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 24 June 2016 at 10:30 am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be fixed UT/2015/0095 Taylor Wimpey Plc HMRC 10 August 2015 Date to be fixed UT/2015/0094 Taylor Wimpey Plc HMRC 5 August 2015 Date to be fixed UT/2015/0093 Douglas Richard Tate HMRC 7 August 2015 Date to be fixed UT/2015/0089 Spring Capital Ltd HMRC 31 July 2015 23 & 24 February 2016 at 10:30 am at Court 24, Royal Courts of Justice, Strand, London WC2A 2LL Substantive Substantive Substantive Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) UT JR/2015/003 THE QUEEN (on application of TELEFONICA EUROPE PLC AND TELEFONICA UK LTD) HMRC 28 July 2015 UT/2015/0083 HMRC Leekes Limited 22 July 2015 UT/2015/0082 David Willian Scott Law HMRC 21 July 2015 14 - 16 December 2015 at 10:30 am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 3 May 2016 at 10:30 am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be fixed UT/2015/0081 Norman Samuel Philpott HMRC 21 July 2015 Date to be fixed UT/2015/0080 HMRC Stephen Derek Booth 29 June 2015 Date to be fixed UT/2015/0068 Clear PLC (In Liquidation) HMRC 8 July 2015 UT/2015/0066 HMRC Imperial College of Science, Technology and Medicine 6 July 2015 17 & 18 May 2016 at 10:30 am at Court 24, Royal Courts of Justice, Strand, London WC2A 2LL 23,24, possibly 25 May 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Substantive Withdrawn Substantive Substantive Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) UT/2015/0064 Christopher Martin Cantelmi & Maha Nakli Ian Hart 31 July 2015 UT/2015/0052 (FTC/56/2015) HMRC Pacific Computers Limited 8 June 2015 FTC/55/2015 Bastionspark LLP Edgedale LLP Starbrooke LLP Hawksbridge LLP HMRC 2 June 2015 FTC/54/2015 Executors of Patricia Sutton HMRC 6 May 2015 FTC/53/2015 Nalini Indira Jayatilake Ross Sheriff Yehia Hubbard 16 April 2015 12 January 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Dismissed 7 January 2016 at 2:00 pm at at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Application Vacated 15 & 22 June 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 18 April 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 22 January 2016 at 10:30 am at Court 24, Royal Courts of Justice, Strand, London WC2A 2LL Decision on papers following submissions Substantive Substantive Hearing vacated Remitted to First-tier Tribunal (Tax Chamber) Allowed (and remitted to First-tier Tribunal (Property Chamber)) Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/52/2015 Mobile Sourcing Limited HMRC 15 April 2015 25 & 26 April 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be fixed Substantive FTC/51/2015 Liam Patrick McKeown HMRC 13 April 2015 FTC/50/2015 Tower MCashback 3 LLP HMRC 9 April 2015 Directions Withdrawn Substantive Vacated 7 April 2015 8 October 2015 10:30 am at Court 24, Royal Courts of Justice, Strand, London WC2A 2LL 8 January 2016 @10:00 am at George House, 126 George Street, Edinburgh,EH2 4HH Date to be fixed FTC/49/2015 Victor Alexander Dunlop HMRC 8 April 2015 FTC/48/2015 Jamie White HMRC FTC/47/2015 NKT Leisure Limited HMRC 26 March 2015 Date to be fixed FTC/46/2015 RP Slight & Sons Ltd HMRC 23 March 2015 Marshall & Co HMRC 6 March 2015 16 November 2015 @10:00 am at George House, 126 George Street, Edinburgh,EH2 4HH 19 January 2016 at 10:30 am at Court 24, Royal Courts of Justice, Strand, London FTC/45/2015 Remitted to First-tier Tribunal Substantive Substantive Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) WC2A 2LL FTC/44/2015 John Lindsay & Denise Ann Lindsa Marilyn Gloria Young 9 March 2015 FTC/43/2015 UT/2015/0042 Melvin Roy Bean & Penelope Jane Saxton Howard Katz & Iris Benjamin Katz 11 March 2015 FTC/42/2015 HMRC Frank Smart & Sons Ltd 9 March 2015 FTC/41/2015 General Healthcare Ltd HMRC 5 March 2015 FTC/40/2015 Mrs Jaci Agarwala (aka Matos) Mr Howard Chapman 6 March 2015 FTC/39/2015 Goodrich Corporation HMRC 2 March 2015 14 December 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 16 February 2016 at 10:30 am at Court 24, Royal Courts of Justice, Strand, London WC2A 2LL 11 & 12 February 2016 @10:00 am at George House, 126 George Street, Edinburgh,EH2 4HH 5, 6, 7 April 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 09 November 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be fixed Substantive Dismissed Substantive Substantive Substantive Substantive Appeal part allowed and remitted to First-tier Tribunal (Property Chamber) Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/38/2015 Prizeflex Limited HMRC 4 March 2015 FTC/37/2015 Clear NI Ltd HMRC 27 February 2015 FTC/36/2015 Mr James Moyes HMRC 26 February 2015 FTC/35/2015 HMRC FTC/34/2015 Ingenious Games LLP Inside Track Productions LLP Ingenious Film Partners 2 LLP Ingenious Games LLP Inside Track Productions LLP Ingenious Film Partners 2 LLP HMRC 20 February 2015 20 February 2015 24 June 2015 at 10:30 am at Court 25, Royal Courts of Justice, Strand, London WC2A 2LL 13,14,15 June 2016 @10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 11 February 2016 at 10:30am at Royal Courts of Justice, Chichester Street Belfast NI BT1 3JF 22 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 23 February 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 23 February 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London Application Substantive Substantive Substantive Substantive Appeal Allowed Substantive Appeal Dismissed – Permission to appeal to the Court of Appeal refused Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) EC41A 1NL FTC/33/2015 Adam Mather HMRC 18 February 2015 Seven Individuals HMRC 16 February 2015 FTC/31/2015 Tayo, Bailey, Halls, Jones, Rowarth & Flanagan (Trustees of Manchester New Moston Congregation of Jehovah's Witness) The Charity Commission For England and Wales 18/02/2015 FTC/30/2015 HMRC Citibank NA 17/02/2015 FTC/29/2015 HMRC B & M Retail Ltd 13/02/2015 FTC/28/2015 Carlton Clubs Ltd HMRC 13/02/2015 22 February 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 15 - 18 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL Date to be fixed 7 & 8 December 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 11 – 13 July 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 27 October 2015 @10:00 am at George House, 126 George Street, Substantive Substantive Substantive Substantive Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Edinburgh,EH2 4HH TCCJR/01/2015 The Charity Commission For England and Wales FTC/27/2015 The QUEEN (on application of Archmandrite Abba Girma Kebed & others (on behalf of the Trustees of the Ethiopian Orthodox Church St Mary Debre-Tsion Boxmoor Construction Limited 10/02/2015 HMRC 6 February 2015 FTC/26/2015 Judith Thorne HMRC 6 February 2015 FTC/25/2015 HMRC Nicholas M F Trigg 02 February 2015 FTC/24/2015 The Right Honourable Clifton Hugh Lancelot De Verdon Baron Wrottesley HMRC 03 February 2015 FTC/23/2015 Hawksbridge LLP HMRC 30 January 2015 Date to be fixed 15 December 2015 at 10:30am, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL 27 June 2016 at 10:30 am, Court 24, Royal Courts of Justice, Strand, London, WC2A 2LL 7 & 8 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 21 October 2015 at 10:30am, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL 15 - 18 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL Substantive Substantive Substantive Substantive Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/22/2015 Starbrooke LLP HMRC 30 January 2015 FTC/21/2015 Edgedale LLP HMRC 30 January 2015 FTC/20/2015 Bastionspark LLP HMRC 30 January 2015 FTC/19/2015 Acornwood LLP HMRC 30 January 2015 FTC/18/2015 SGL International Ltd HMRC 19 December 2014 FTC/17/2015 Westminster Import & Export Ltd HMRC 19 December 2014 15 - 18 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 15 - 18 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL Substantive 15 - 18 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 15 - 18 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 1 February 2016 at 10:30am, Court 24, Royal Courts of Justice, Strand, London, WC2A 2LL 1 February 2016 at 10:30am, Court 24, Royal Courts of Justice, Strand, London, WC2A 2LL Substantive Substantive Substantive Substantive Vacated Substantive Vacated Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/16/2015 Westminster Trading Ltd HMRC 19 December 2014 FTC/15/2015 Findmypast Ltd (formerly DC Thomson Family History Limited (formerly Brightsolid Online Technology Limited) HMRC 29 January 2015 FTC/14/2015 Grand Entertainments Company HMRC 29 January 2015 FTC/13/2015 London Clubs Management Ltd HMRC 28 January 2015 FTC/12/2015 Tricor Plc HMRC 26 January 2015 Henry Janes 22 January 2015 FTC/11/2015 Laura Janes FTC/10/2015 Clavis Liberty Fund 1 L P (acting Through Mr D J Cowen) 1) HMRC 2) Simon Young 3) Peter Machon 21 January 2015 FTC/09/2015 The New Deer Community Association HMRC 19 January 2015 1 February 2016 at 10:30am, Court 24, Royal Courts of Justice, Strand, London, WC2A 2LL Date to be fixed Substantive Vacated Sunstantive Allowed 7 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL Date to be fixed Substantive 8-9 June 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 23 November 2015 at Cardiff Civil Justice Centre, 2 Park Street, CF10 1ET 10 February 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 12 October 2015 at 10:00 am George House, Substantive Substantive Allowed/Remitted Substantive Appeal dismissed Substative Appeal dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) 126 George Street, Edinburgh, EH2 4HH FTC/08/2015 ING Intermediate Holdings Ltd HMRC 15 January 2015 FTC/07/2015 Shields & Sons Partnership HMRC 9 January 2015 FTC/06/2015 HMRC Anne Fisher 15 January 2015 FTC/05/2015 (1) Peter Fisher (2) Stephen Fisher HMRC 14 January 2015 FTC/04/2015 Crescent of Cambridge Limited HMRC 15 January 2015 16 & 17 May 2016 at 10:30 am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 1 & 2 February 2016 at 10:30 am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 12-15 & 18 April 2016 at 10:30 am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 12 - 15 & 18 April 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL Date to be fixed FTC/03/2015 Richmond Park Maintenance Ltd HMRC 14 January 2015 Date to be fixed FTC/02/2015 Gateshead Jewish Nursery HMRC 13 January 2015 12 & 13 January 2016 at 10:30am, Court 24, West Block, Royal Courts Substantive Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) of Justice, Strand, London, WC2A 2LL FTC/01/2015 Michael S K Yip HMRC 12 January 2015 Date to be fixed FTC/153/2014 E Buyers UK Ltd HMRC 02 January 2015 FTC/152/2014 HMRC 31 December 2014 FTC/151/2014 Jerome Anderson Mr Peter L Drown & Mrs R E Leadley as executors of Jeffrey John Leadley (Deceased) HMRC 7 & 8 December 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL Date to be fixed 23 December 2014 Not applicable FTC/150/2014 HMRC SAE Education Limited 22 December 2014 Substantive FTC/149/2014 William Ferguson HMRC 22 December 2014 1 & 2 December 2015 at 10:30am, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL Date to be fixed FTC/148/2014 Vasiliki Raftopoulou HMRC 11 December 2014 21 July 2015 at 10:30am, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL Substantive Appeal allowed by consent – remitted to First-tier Tribunal Withdrawn Appeal allowed – remitted to First-tier Tribunal Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/147/2014 Spring Salmon & Seafood Ltd HMRC 08 December 2014 FTC/146/2014 HMRC SDM European Transport Ltd 3 December 2014 FTC/145/2014 Neil Pattullo HMRC 1 December 2014 FTC/144/2014 HMRC AG Villodre SL 25 November 2014 FTC/143/2014 Krishna Moorthy HMRC 10 November 2014 FTC/142/2014 Michael Burgess HMRC 18 November 2014 FTC/141/2014 Brimheath Developments Ltd HMRC 18 November 2014 1, 3-4 December 2015 @10:00 am at George House, 126 George Street, Edinburgh,EH2 4HH 10-11 June 2015 at 10:30am, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL 24 & 25 November 2015 @10:00 am at George House, 126 George Street, Edinburgh,EH2 4HH 04 March 2016 @ 10:30 Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 26 – 28 October 2015 @ 10:30 Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 1 October 2015 at 10:30am, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL 1 October 2015 at 10:30am, Court 24, West Block, Royal Substantive Substantive Appeal allowed (almost entirely) Substantive Substantive Substantive Appeal Dismissed Substantive Allowed Substantive Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Courts of Justice, Strand, London, WC2A 2LL FTC/140/2014 Carmel Jordan HMRC 04 November 2014 28 April 2015 at 10:30am, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL Application FTC/139/2014 Capernwray Missionary Fellowship of Torchbearers HMRC 05 November 2014 19 May 2015 at 10:30am, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL Direction 20 April 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive 17 October 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 12 & 13 January 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive FTC/138/2014 Marsdens Caterers of Sheffield Limited HMRC 18 November 2014 Substantive Appeal Struck Out Vacated Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/137/2014 Roger Dyer and Jean Dyer HMRC 12 November 2014 Date to be fixed FTC/136/2014 Robert Drummond HMRC 12 November 2014 Date to be fixed FTC/135/2014 Quarmby Garage Limited HMRC 11 November 2014 FTC/134/2014 Ramesh Dhanak Ashika Dhanak 11 November 2014 FTC/133/2014 Jane Borton t/a Contract Build HMRC 11 November 2014 24 June 2015 at 10:30, Court 23, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL 13 July 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL Date to be fixed FTC/132/2014 Andrew Douglas Lillywhite William Fluen & Kay Fluen 11 November 2014 FTC/131/2014 Darren & Lynne Hills HMRC 11 November 2014 FTC/130/2014 HMRC Darren & Lynne Hills 11 November 2014 13 July 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 8 & 9 February 2016 at 10:30, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL 8 & 9 February 2016 at 10:30, Court 24, West Block, Royal Courts of Justice, Strand, London, Remitted to First-tier Tribunal Withdrawn Remitted to First-tier Tribunal Substantive Substantive Substantive Vacated Parties have agreed terms of settlement Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) WC2A 2LL FTC/129/2014 Emblaze Mobility Solutions Ltd HMRC 10 November 2014 Date to be fixed FTC/128/2014 Thomas Estate Ltd t/a Beacon Bingo HMRC 10 November 2014 FTC/127/2014 Richard William James Parry Henry Francis Alexander Piney Toby Anthony Staveley HMRC 4 November 2014 FTC/126/2014 Edward Akinlade HMRC 4 November 2014 22 February 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 15 February 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Not required FTC/125/2014 HMRC Tracy Lee Hancock 24 October 2014 FTC/124/2014 HMRC Anthony Hancock 24 October 2014 FTC/123/2014 Bratt Auto Contracts Ltd & Bratt Auto Services Ltd HMRC 24 October 2014 27 November 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 27 November 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC41A 1NL 14-15 December 2015 at 10:30am at Royal Courts of Remitted to FtT to be heard by the same panel Substantive Substantive Substantive Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/122/2014 HMRC Bratt Auto Contracts Ltd & Bratt Auto Services Ltd 22 October 2014 FTC/121/2014 Merlin Scientific LLP HMRC 17 October 2014 FTC/120/2014 Easinghall Ltd HMRC 7 October 2014 FTC/119/2014 HMRC Vodafone Group Services Ltd 6 October 2014 FTC/118/2014 Norseman Gold PLC HMRC 30 September 2014 FTC/117/2014 James H Donald (Darvel) Ltd Gordon Davies, Reginald Donald & Ricardo Togneri HMRC 30 September 2014 Justice, Rolls Building, Fetter Lane, London EC4A 1NL 14-15 December 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL No hearing required 8 February 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 10 December 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 30 November & 1 December 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 14-15 April 2015 @ 1000 at George House, 126 George Street, Edinburgh, EH2 4HH Substantive Allowed Substantive Substantive Substantive Substantive Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/116/2014 John Robert Nicholson and others The Charity Commission For England and Wales 11 September 2014 FTC/115/2014 HMRC Romasave (Property Services) Ltd 19 September 2014 FTC/114/2014 HMRC BPP University College of Professional Studies Ltd, BPP Holdings Ltd & BPP Learning Media Ltd HMRC 23 September 2014 FTC/113/2014 ZIPVIT Ltd 11 September 2014 FTC/112/2014 Putri Projosujadi Director of Border Revenue 4 September 2014 FTC/111/2014 HMRC Richard William James Parry Henry Francis Alexander Piney Toby Anthony Staveley 20 August 2014 21 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 17 April 2015 at 10:30, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL 14 October 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN Substantive 14 March 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 11 May 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 15 February 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, Substantive Substantive Allowed Substantive Allowed. Permission granted to appeal to the Court of Appeal Substantive Appeal Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) London EC4A 1NL FTC/110/2014 HMRC A - Dec Dental UK Ltd 28 August 2014 FTC/109/2014 GSM Inter Trade Ltd HMRC 27 August 2014 FTC/108/2014 The Charity Commission For England and Wales The Trustees of the Ethiopian Orthodox Tewahdo Church St Mary of Debre Tsion 15 August 2014 FTC/107/2014 Gary Stuart Smith Michael Frankland and Jayne Frankland 15 August 2014 FTC/106/2014 HMRC Iveco Ltd 14 August 2014 FTC/105/2014 Ardmore Construction Ltd HMRC 14 August 2014 30 November 2015 at 10:30, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL 18 April 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 23 April 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 28 April 2015 at 10:30am at Manchester Civil Justice Centre 1 Bridge Street West Manchester M60 9DJ 24-26 November 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 19 October 2015 at 10:30am at Royal Courts of Justice, Substantive Substantive Withdrawn Substantive Substantive Substantive Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/104/2014 HMRC Compass Contract Services UK Ltd 7 August 2014 FTC/103/2014 Shoshana Pine HMRC 1 August 2014 FTC/102/2014 (1) Julian Massey & Beryl Massey trading as Hilden Park Partnership (2) Hilden Park LLP Ian Shiner & David Sheinman HMRC 1 August 2014 HMRC 28 July 2014 FTC/101/2014 FTC/100/2014 Romasave (Property Services Ltd) HMRC 29 July 2014 FTC/99/2014 HMRC Charles Shaw 29 July 2014 FTC/98/2014 George Stephen Seaborn HMRC 29 July 2014 FTC/97/2014 David Alexander Keyl HMRC 21 July 2014 Rolls Building, Fetter Lane, London EC4A 1NL Date to be fixed Withdrawn 21 January 2016 at 10:30, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL Date to be fixed Substantive 7 October 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 17 April 2015 at 10:30, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL 7 December 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Dismissed Permission grantd to appeal to the Court of Appeal Substantive Allowed Substantive Allowed Withdrawn 02 June 2015 at 10:30, Court 24, Substantive Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) West Block, Royal Courts of Justice, Strand, London, WC2A 2LL TCCJR/08/2014 R(James Ironmonger Derry) HMRC 18 July 2014 TCCJR/06/2014 R(Monarch Airlines Ltd) HMRC 16 July 2014 30 & 31 March 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 23 January 2015 at 10:30, Court 24, West Block, Royal Courts of Justice, Strand, London, WC2A 2LL Substantive Dismissed –Permission to appeal to the Court of Appeal granted on some grounds only Directions Vacated Directions 29 April 2015 at 10:30, Court 23, Royal Courts of Justice, Strand, London, WC2A 2LL 29 February 2016 & 1 March 2016 FTC/96/2014 Howden Joinery Limited Howden Joinery Group Plc HMRC 11 July 2014 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 25 & 26 January 2016 at 10:30 at Royal Courts of Justice, Rolls Building, Substantive Substantive Hearing vacated Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Fetter Lane, London EC4A 1NL TCCJR/05/2014 Whitefields Golf Club Limited & ors The First-tier Tribunal (Tax Chamber) and HMRC (Interested party) 04 July 2014 FTC/95/2014 HMRC Trinity Mirror Plc 07 July 2014 FTC/94/2014 HMRC Hamilton & Kinneil (Archerfield) Ltd & Others 02 July 2014 The Joint Liquidators of MG Rover Group Ltd(In Creditors' Voluntary Liquidation & HMRC 01 July 2014 FTC/93/2014 BMW (UK) Holdings Ltd 01 February 2016 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 17 June 2015 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 17 February 2015 at 10:00am George House, 126 George Street, Edinburgh, EH2 4HH 19 July 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 5 – 12 July 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 15 January 2015 @ 10:30 at Court 24 Royal Courts of Justice, Strand Substantive Claim discontinued Substantive Substantive 2nd Substantive Substantive Case Management - Appeal Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) London WC2A 2LL FTC/92/2014 NHS Lothian HMRC 24 June 2014 FTC/91/2014 Andrew Colin Perrin HMRC 18 June 2014 FTC/90/2014 Standard Chartered Plc & Standard Chartered Bank HMRC 27 June 2014 16 & 17 March 2015 at 10:00am George House, 126 George Street, Edinburgh, EH2 4HH 19 October 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 14– 15 July 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 5 – 12 July 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 15 January 2015 @ 10:30 at Court 24 Royal Courts of Justice, Strand London WC2A 2LL FTC/89/2014 HMRC Finmeccanica Group Services SPA 25 June 2014 3 June 2015 at 11:30am at Royal Courts of Justice, Rolls Building, Substantive Appeal Dismissed Substantive Dismissed 2nd Substantive Substantive Case Management Substantive Appeal Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Fetter Lane, London EC4A 1NL FTC/88/2014 Lloyds Banking Group Plc& Black Horse Ltd HMRC 25 June 2014 14– 15 July 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 5 – 12 July 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 15 January 2015 @ 10:30 at Court 24 Royal Courts of Justice, Strand London WC2A 2LL FTC/87/2014 Wintershall (E&P) Limited HMRC 19 June 2014 FTC/86/2014 Marcus Alexander Heaney Hilary Kirkby & Edward Kirby 19 June 2014 16 March 2015 at 10:00am George House, 126 George Street, Edinburgh, EH2 4HH 24 & 25 September 2014 Leeds Combined Court Centre 1 Oxford Row, Leeds LS1 3BG 2 & 3 February 2015 Leeds Combined Court Centre 1 2nd Substantive Substantive Case Management Substantive Applications Substantive Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/85/2014 HMRC 1) MG Rover Group Limited (in Creditor's Voluntary Liquidation) 2) BMW (UK) Holdings Limited 3) Rover Company Limited (in Liquidation) 10 June 2014 Oxford Row, Leeds LS1 19 July 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 5 – 12 July 2016 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 15 January 2015 @ 10:30 at Court 24 Royal Courts of Justice, Strand London WC2A 2LL FTC/84/2014 Trustees of the Recreation Ground, Bath 1) The Charity Commission for England and Wales 2) Jack Sparrow 3) Rosemary Carne 4) Nigel Websper 6 June 2014 18 May 2015 at 10:30 am at The Royal Courts of Justice The Rolls Building Fetter Lane London EC4A 1NL 14 November 2014 @ 1400 at Royal Courts of Justice, Strand London WC2A 2LL FTC/83/2014 Synectiv Limited HMRC 12 June 2014 Date to be fixed 2nd Substantive Substantive Case Management Substantive Directions Appeal allowed – permission to appeal to the Court of Appeal refused. Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/82/2014 Fairford Group PLC (In Liquidation), Fairford Partnership Limited (In Liquidation) HMRC 4 June 2014 FTC/81/2014 TXT International BV (in bankruptcy) HMRC 9 June 2014 01 July 2014 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be fixed TCCJR/03/2014 TCCJR/02/2014 FTC/80/2014 William Grant & Sons Distillers Ltd HMRC 19 May 2014 Date to be fixed William Grant & Sons Distillers Ltd HMRC 19 May 2014 Date to be fixed HMRC Peter Arnett Leisure 02 June 2014 FTC/79/2014 HMRC Gray Publishing 30 May 2014 16 & 17 November 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL Date to be fixed FTC/78/2014 HMRC David Wake-Walker Limited 30 May 2014 FTC/77/2014 Nufarm UK Limited HMRC 28 May 2014 FTC/76/2014 Stomgrove Limited HMRC 29 May 2014 9 & 10 December 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 11 May 2015 at 11:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be fixed Substantive Substantive Substantive Dismissed Dismissed Permission refused to appeal to the Court of Appeal Withdrawn Withdrawn Withdrawn Substantive Hearing vacated Cancelled Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/75/2014 FTC/74/2014 FTC/73/2014 Elnagy International Ltd, Elnagy UK Ltd, Elnagy JR Ltd Elnagy Trading, Belgravia Trading Puregold Enterprises Wiltonpark Limited, Secrets (Promotions) Limited, Secrets (Holborn Limited, Secrets (Euston Limited, Secrets (St Katharine's) Limited HMRC 21 May 2014 Date to be fixed HMRC 15 May 2014 Gui Hui Dong National Crime Agency 19 May 2014 18 & 19 May 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 4 November 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL FTC/72/2014 Gordon Murdoch & Sandra Murdoch Dean Amesbury & Rachel Amesbury 20 May 2014 FTC/71/2014 HMRC Associated Newspapers Limited 16 May 2014 12 May 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 15 & 16 December 2014 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 5-7 October 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London Withdrawn Substantive Dismissed. Permission given to appeal to the Court of Appeal Substantive Vacated Substantive Appeal part allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) EC4A 1NL FTC/70/2014 United Grand Lodge of England HMRC 14 May 2014 FTC/69/2014 Xerox Limited HMRC 25 April 2014 FTC/68/2014 English Bridge Union Limited HMRC 29 Aprill 2014 FTC/67/2014 HMRC Invicta Foods Ltd 23 April 2014 12,13,14 October 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 9 November 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 14 July 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Appeal dismissed Substantive Dismissed Substantive Referred to the Court of Justice of the European Union 2 October 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Hearing in the event that reference to CJEU not dealt with on papers 26 October 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/66/2014 HMRC 25/04/2014 Date to be fixed Sharing the Truth Limited The Way Ahead Group Ltd HMRC FTC/65/2014 28/04/2014 Date to be fixed FTC/64/2014 HMRC Mr Julian Blackwell 17/04/2014 FTC/63/2014 Gary Bennett & Lynne Marie Bennett Trevor Anthony Winterburn & Elizabeth Winterburn 17/04/2014 FTC/62/2014 HMRC 16/04/2014 FTC/61/2014 New Look Group Ltd Fairford Group PLC (In Liquidation), Fairford Partnership Limited (In Liquidation) HMRC 6 & 7 July 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 17 November 2014 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 01 July 2014 2014 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL FTC/60/2014 Freeport (Nominee 5) HMRC 14/04/2014 FTC/59/2014 Freeport (Nominee 4) HMRC 14/04/2014 15/04/2014 Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Date Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd to be fixed Stayed pending Substantive Remitted to the First-tier Tribunal (Tax) - to be heard by a differentlyconstituted panel Allowed – Permission granted to appeal to the Court of Appeal Substantive Part Allowed Substantive Dismissed Appeal withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/58//2014 Ball Europe Ltd HMRC 11/04/2014 FTC/57/2014 Minton Finance (No2) Ltd HMRC 11/04/2014 FTC/56/2014 Sanderson Street Ltd HMRC 11/04/2014 FTC/55/2014 HMRC The Slater Group PLC 11/04/2014 FTC/54/2014 HMRC Santhouse Whittington Holdings Ltd 11/04/2014 FTC/53/2014 HMRC The Berkeley Group PLC 11/04/2014 FTC/52/2014 HMRC Cobham PLC 11/04/2014 Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/51/2014 HMRC Westbury Ltd (formerly Westbury PLC) 11/04/2014 FTC/50/2014 HMRC DCC Holdings (UK) Ltd 11/04/2014 FTC/49/2014 HMRC Lavendon Group PLC FTC/48/2014 HMRC CGIS Group (N0.3) Ltd & others 11/04/2014 FTC/47/2014 HMRC New Look Group Ltd 11/04/2014 FTC/462014 HMRC Strobe 3 Ltd 11/04/2014 FTC/45/2014 HMRC Denham Park Ltd 11/04/2014 Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Withdrawn Withdrawn Withdrawn Withdrawn Withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/44/2014 HMRC London Scottish Insurance Services Ltd 11/04/2014 FTC/43/2014 HMRC Unipart Group of Companies Ltd 11/04/2014 FTC/42/2014 HMRC Freeport Leisure Plc 11/04/2014 FTC/41/2014 HMRC Ball UK Holdings Ltd 11/04/2014 FTC/40/2014 HMRC Minton Finance Ltd 11/04/2014 FTC/39/2014 Gestfair Ltd & another HMRC 03/04/2014 FTC/38/2014 UGC Rail Investment Ltd HMRC 03/04/2014 FTC/37/2014 Santhouse Wittingon Ltd & another HMRC 03/04/2014 Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Withdrawn Withdrawn Withdrawn Withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/36/2014 Berkeley Forty-Six Ltd & another HMRC 03/04/2014 FTC/35/2014 Glengall Estates Ltd HMRC 03/04/2014 FTC/34/2014 London Scottish Investment company Ltd HMRC 03/04/2014 FTC/33/2014 Lockman Investment Ltd & another HMRC 03/04/2014 FTC/32/2014 Powerimpact UK Ltd HMRC 03/04/2014 FTC/31/2014 Access Solutions (UK) Ltd HMRC 03/04/2014 FTC/30/2014 CGIS (No 3) Finance Seventeen Ltd & Others HMRC 03/04/2014 Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Versteegh Ltd Stayed pending Decision in Spritebeam Ltd, Prowting Ltd & Withdrawn Withdrawn Withdrawn Withdrawn Withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) TCCJR/01/2014 R(Andrew Michael Higgs) HMRC 1 April 2014 FTC/28/2014 HMRC Wakefield College 20 March 2014 FTC/27/2014 Intelligent Managed Services Limited HMRC 17 March 2014 FTC/26/2014 HMRC Southern Cross Employment Agency Limited 12 March 2014 Belgravia Trading Co Ltd & others HMRC 7 March 2014 FTC/25/2014 HMRC FTC/24/2014 Project Blue Limited 3 March 2014 Versteegh Ltd 24 November 2014 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 15 May 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 27 &28 July 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 9, 10, June 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 3-4 February 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Claim Allowed Application Substantive Appeal Allowed Substantive Appeal allowed Substantive Appeal dismissed Permission granted to appeal to the Court of Appeal Withdrawn 21-23 July 2014 at 1030 at Royal Courts of Justice, Rolls Building, Substantive Withdrawn during hearing Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/23/2014 HMRC James Glyn FTC/22/2014 Mountstar PTC Limited The Charity Commission for England and Wales 27 February 2014 27 February 2014 FTC/21/2014 Market & Opinion Research International Ltd HMRC 21 February 2014 FTC/20/2014 HMRC (1) Smith & Williamson Corporate Services Ltd, (2) Patrick Smiley 19 February 2014 FTC/19/2014 Wireless Wizards Limited HMRC 18 February 2014 FTC/18/2014 HMRC General Motors UK Ltd 17 February 2014 Fetter Lane, London EC4A 1NL 16-20 April 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 08 October 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN 16 & 17 December 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN 13-14 July 2015 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 20-22 July 2015 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 15 – 17 June 2015 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Allowed – remitted to be heard in the First-tier Tribunal by a differently constituted panel Hearing vacated Application Appeal withdrawn Substantive Appeal Dismissed Substantive Allowed Substantive Appeal Dismissed – Permission to appeal to the Court of Appeal refused. Substantive Appeal dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/17/2014 HMRC FMX Food Merchants Import Export Company Limited 11 February 2014 FTC/16/2014 HMRC Versteegh Ltd 11 February 2014 FTC/15/2014 Prowting Ltd HMRC 7 February 2014 FTC/14/2014 Spritebeam Ltd HMRC 7 February 2014 FTC/13/2014 HMRC DPAS Limited 5 February 2014 FTC/12/2014 Edit 123 (Television Facilities) Limited HMRC 3 February 2014 2 November 2015 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 06 & 07 October 2014 at 1030 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 06 & 07 October 2014 at 1030 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 06 & 07 October 2014 at 1030 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 06-07 May 2015 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 11 September 2014 10:00am George House, 126 George Street, Edinburgh, Substantive Allowed Substantive Appeal Dismissed Permission Granted to appeal to the Court of Appeal Substantive Appeal Dismissed Permission Granted to appeal to the Court of Appeal Substantive Appeal Dismissed Permission Granted to appeal to the Court of Appeal Substantive Appeal part allowed, part dismissed and part stayed behind two references to CJEU Hearing vacated Appeal withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) EH2 4HH FTC/11/2014 Why Pay More For Cars Limited HMRC 29 January 2014 8-9 June 2015 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be Fixed Substantive Appeal Dismissed FTC/10/2014 Simon James Manley HMRC 24 January 2014 Substantive 21 January 2014 21-23 July 2014 at 1030 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be Fixed Parties have settled, Upper Tribunal have no jurisdiction on interest charges Not determined FTC/09/2014 HMRC Project Blue Limited 14 January 2014 FTC/08/2014 Malt Beverages BVBA FTC/07/2014 FTC/06/2014 Samara Investments Limited A N Checker Heating & Service Engineers Director of Border Revenue HMRC HMRC 20 January 2014 10 January 2014 Date to be Fixed Date to be Fixed FTC/05/2014 HMRC Peter Vaines 8 January 2014 25 September 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN Substantive Appeal Allowed FTC/04/2014 HMRC Ingenious Games LLP, Inside Track Productions LLP, Ingenious Film Partners 2 LLP 8 January 2014 24 January 2014 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Appeal Allowed on disclosure and adjournment of First-tier hearing, but Dismissed on third party disclosure. Application Remitted to First-tier 06/02/2014 Appeal struck out Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/03/2014 S Tarafdar t/a Shah Indian Cuisine HMRC 8 January 2014 FTC/02/2014 Phillip Manduca HMRC 7 January 2014 FTC/01/2014 FTC/145/2013 Caroline Rosen Michael Macklin HMRC HMRC 3 January 2014 30 December 2013 14 July 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN 05 May 2015 at 1030 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive 13 & 14 January 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive for permission to appeal refused Appeal dismissed Withdrawn Appeal part allowed, part dismissed Vacated FTC/144/2013 HMRC The Chancellor, Masters & Scholars of The University of Cambridge 30 December 2013 FTC/143/2013 Bladeroom Group Ltd HMRC 19 December 2013 29 & 30 October 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 17 March 2015 at 1030 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 29 April 2015 10:30am at Royal Courts of Justice, Substantive Appeal Dismissed – Permission to appeal to the Court of Appeal refused Substantive Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/142/2013 FTC/141/2013 TDG (UK) Limited HMRC HMRC The Executor of Osias Tager (deceased) 18 December 2013 16 December 2013 Rolls Building, Fetter Lane, London EC4A 1NL 23 February 2015 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 1030am 05 February 2015 at 14:00 Royal Courts of Justice Strand London WC2A 2LL 10 October 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN Substantive Dismissed Application to appeal to the Court of Appeal received Application Substantive Allowed Directions FTC/140/2012 HMRC Romy Tager QC 16 December 2013 08 May 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN 10 October 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN Substantive Allowed Directions 08 May 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN FTC/139/2013 Peel Property (SDL) Ltd HMRC FTC/138/2013 Peel Airports (BIHL) Ltd HMRC 12 December 2013 12 December 2013 Withdrawn Withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/137/2013 Peel Airports (AESPL) Ltd HMRC 12 December 2013 12 December 2013 12 December 2013 12 December 2013 9 December 2013 FTC/136/2013 Heliconia Ltd HMRC FTC/135/2013 Greathey Investments Ltd HMRC FTC/134/2013 Simplex Traders Ltd HMRC FTC/133/2013 Pelix Limited (in Administration HMRC FTC/132/2013 Julian Massey & Beryl Massey t/a Hilden Park Partnership; Hilden Park LLP HMRC 29 November 2013 FTC/131/2013 HMRC Nicholas Race 3 December 2013 FTC/130/2013 Peter Arakiel Brookes HMRC 25 November 2013 Withdrawn Withdrawn Withdrawn Withdrawn 11 May 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 27-29 April 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 03 June 2014 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 9 March 2015 at 1030 at Royal Courts of Justice, Rolls Building, Fetter 2 November 2015 at 1030 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Substantive Substantive Substantive part allowed and part remitted to FTT Postponed Postponed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/129/2013 HMRC David Thomson 19 November 2013 FTC/128/2013 HMRC Roy Shields 15 November 2013 FTC/127/2013 Chelmsford College HMRC FTC/126/2013 HMRC Asiana 05 November 2013 01 November 2013 FTC/125/2013 HMRC Anthony Barkas 31 October 2013 FTC/124/2013 Regentford Limited Charity Commission for England and Wales 31 October 2013 09 & 10 June 2014 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH 09 September 2014 @ 10:30 at Tribunal Hearing Centre, 3rd Floor Bedford House. Bedford Street Belfast BT2 7FD Substantive Appeal dismissed Substantive Appeal allowed Withdrawn 30 September 2014 at 1030 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 23 February 2015 at 1030 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 04 September 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN 3 July 2014 at 10:30 am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A Substantive Appeal Allowed Substantive Vacated Substantive Substantive Appeal dismissed Appeal dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/123/2013 Portland Gas Storage Ltd HMRC 24 October 2013 FTC/122/2013 HMRC Astral Construction Ltd 23 October 2013 FTC/121/2013 Jason Plastics Limited HMRC 24 October 2013 FTC/120/2013 Tower Radio Ltd & Others HMRC 15 October 2013 FTC/119/2013 Project Blue Ltd HMRC 10 October 2013 FTC/118/2013 FTC/117/2013 FTC/116/2013 Patricia Franks Taygroup Limited Principle Fork Lifts Limited HMRC HMRC HMRC 8 October 2013 7 October 2013 30 September 2013 FTC/115/2013 Clive Bowring HMRC 4 October 2013 FTC/114/2013 HMRC Asim Patel 3 October 2013 3DN 29 April 2014 at 10.30am at 45 Bedford Square London WC1B 3DN 20 October 2014 at 10.30am at 45 Bedford Square London WC1B 3DN No Hearing 24 & 25 November 2014 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 21-23 July 2014 at 1030 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be Fixed Withdrawn 7 July 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN 3 & 4 March 2015 at 10:30am at Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL 21 May 2014 at 10:30 Substantive Substantive Substantive Substantive Appeal allowed. Permission to Appeal to the Court of Appeal Refused Appeal dismissed Appeal allowed on one ground by consent Allowed Permission granted to appeal to the Court of Appeal Part allowed. Permission granted to both parties to appeal to the Court of Appeal. Hearing vacated Allowed by consent Appeal withdrawn Appeal withdrawn Substantive Appeal allowed Substantive Appeal allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/113/2013 Philip Graham Tindale HMRC 27 September 2013 FTC/112/2013 John Hargreaves HMRC 27 September 2013 FTC/111/2013 HMRC Infinity Distribution (in Administration) Limited 26 September 2013 FTC/110/2013 First Class Communication Ltd HMRC 26 September 2013 FTC/109/2013 Spring Salmon & Seafood Ltd HMRC 24 September 2013 FTC/108/2013 S & I Electronics PLC HMRC 23 September 2013 at 45 Bedford Square, London WC1B 3DN 3 June 2014 at 10:30 at 45 Bedford Square, London WC1B 3DN 22 & 23 July 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 17 February 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 23 April 2014 @ 10:30 at 45 Bedford Square London WC1B 3DN 02 & 03 October 2014 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH 27 & 28 January 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London Substantive Appeal dismissed Substantive Appeal dismissed. Application for permission to appeal to the Court of Appeal granted Substantive Appeal remitted to Firsttier Tribunal for further consideration. Application to appeal to the Court of Appeal refused. Substantive Appeal dismissed Substantive Appeal dismissed Substantive Appeal dismissed Costs Hearing Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/107/2013 HMRC Northumbrian Water Ltd 16 September 2013 FTC/106/2013 Colaingrove Ltd HMRC 16 September 2013 FTC/105/2013 FTC/104/2013 FTC/103/2013 John Myers James Lucas Steven Price HMRC HMRC HMRC 12 September 2013 12 September 2013 12 September 2013 05 February 2015 EC4A 1NL 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 09 February 2015, Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 10 & 11 November 2014, Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 23 - 24 March 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 23 - 24 March 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 23 - 24 March 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Substantive Appeal dismissed Appeal allowed Permission granted to appeal to the Court of Appeal Substantive Dismissed Permission to appeal to the Court of Appeal refused Substantive Dismissed Permission to appeal to the Court of Appeal refused Substantive Dismissed Permission to appeal to the Court of Appeal refused Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/102/2013 Robert Smith HMRC 12 September 2013 FTC/101/2013 Mark Allan HMRC 05 September 2013 FTC/100/2013 HMRC The Open University 05 September 2013 FTC/99/2013 Peninsular & Oriental Steam Navigation Company HMRC 05 September 2013 FTC/98/2013 HMRC Keith Donaldson 30 August 2013 FTC/97/2013 Repertoire Culinaire Ltd HMRC 30 August 2013 03 & 04 February 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 21-22 July 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 18 & 18 November 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane London EC4A 1NL 16 & 17 December 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 10 July 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 13 & 14 January 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Hearing vacated Settled between parties Substantive Appeal Dismissed Substantive Appeal Dismissed – Permission granted to appeal to Court of Appeal Substantive Appeal Dismissed – Permission granted to appeal to Court of Appeal Substantive Appeal Allowed – Permission to appeal to the Court of Appeal granted on one ground and refused on two Hearing vacated Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Lane, London EC4A 1NL FTC/96/2013 Westinsure Group Limited HMRC 29 August 2013 FTC/95/2013 HMRC CCA Distribution Limited (In administration) 13 August 2013 FTC/94/2013 HMRC Euroceanica (UK) Ltd 12 August 2013 FTC/93/2013 Pierhead Purchasing Limited HMRC 9 August 2013 FTC/92/2013 HMRC Pinevale Limited 2 August 2013 13 & 14 January 2015 at 10:30 at Rolls Building, Fetter Lane, London EC4A 1NL 4 & 5 June 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 29 June 2015 to 01 July 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 14 July 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 12 June 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 20 March 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Substantive Substantive Appeal Dismissed Permission to appeal to Court of Appeal refused Substantive Remitted to First-tier Tribunal - Permission to appeal to the Court of Appeal refused Hearing vacated Appeal withdrawn Substantive Appeal dismissed Permission to appeal to Court of Appeal refused Substantive Appeal Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/91/2013 Thambithurai Sanjeevraj HMRC 5 August 2013 FTC/90/2013 Colin John Gunn HMRC 31 July 2013 FTC/89/2013 HMRC National Exhibition Centre Ltd 31 July 2013 FTC/88/2013 HMRC John Kerr Roofing Contractors 30 July 2013 FTC/87/2013 Scotts Atlantic Management Ltd HMRC 30 July 2013 FTC/86/2013 Scotts Film Management Ltd HMRC 30 July 2013 Fetter Lane, London EC4A 1NL No hearing 30 October 2013 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 07 November 2014 at 10:30 Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive 1,2,3 December 2014 at 10:30 at The Royal Courts of Justice, Rolls Building Fetter Lane London EC4A 1NL 14-15 October 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 14-15 October 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Substantive Substantive Remitted to the First-tier Tribunal (Tax) - to be heard by a differentlyconstituted panel Withdrawn Appeal dismissed on one issue, but a reference is to be made to the CJEU on a second issue Substantive Dismissed Substantive Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/85/2013 HMRC Hema Tailor 29 July 2013 FTC/84/2013 Andrew Savva, Mario Savva, Philip Savva, Savva Savva, and Kalliopi Pericleous HMRC 26 July 2013 HMRC Royal College of Paediatrics and Child Healthcare & Coleridge (Theobalds Road) Limited 29 July 2013 ELS Group Ltd HMRC 29 July 2013 FTC/82/2013 N & M Walkingshaw Ltd HMRC 25 July 2013 FTC/81/2013 Libra Tech Ltd & Libra Graphics HMRC 28June 2013 FTC/83/2013 TCCJR/04/2013 Fetter Lane, London EC4A 1NL 4 & 5 November 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 27, 28, 29 October 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 8 & 9 December 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 01 & 02 December 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 24 November 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 14 & 15 October Appeal withdrawn Substantive (to be heard after FTC/84/2013) Dismissed Substantive Dismissed Substantive Claim Dismissed Substantive Appeal Dismissed Substantive Vacated Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) International Ltd FTC/80/2013 HMRC University of Huddersfield 24July 2013 FTC/79/2013 FTC/78/2013 Limitmaze Ltd Rigcharm limited HMRC HMRC 22July 2013 19 July 2013 FTC/77/2013 Bristol & West PLC HMRC 10 July 2013 FTC/76/2013 Island Contract Management (UK) Limited HMRC 05 July 2013 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 22 & 23 July 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be Fixed 24-25 June 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 5-6 February 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 22-24 June 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 28 & 29 July 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London Appeal Withdrawn Substantive Vacated Substantive Allowed. Permission granted for appeal to the Court of Appeal. Appeal Withdrawn Appeal Withdrawn Substantive Appeal Allowed. Permission to appeal to the Court of Appeal granted to both Appellant and Respondents Dismissed Substantive Application for permission to the Court of Appeal refused Vacated Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/75/2013 Fidex Ltd HMRC 25/06/2013 FTC/74/2013 HMRC Earlsferry Thistle Golf Club 24/06/2013 FTC/73/2013 FTC/72/2013 Novair Limited Joost Lobler HMRC HMRC 19/06/2013 17/06/2013 FTC/71/2013 HMRC Fidex Ltd 12/06/2013 FTC/70/2013 Patrick Degorce HMRC 12/06/2013 EC4A 1NL 13-15 May 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 12 May 2014 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH No hearing required 19 & 20 January 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 13-15 May 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 09 September 2014 at 14:00 at 45 Bedford Square London WC1B 3DN 18 - 21 November 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Substantive Dismissed – Permission to appeal to the Court of Appeal refused Substantive Allowed Substantive Allowed Part allowed, part dismissed Substantive Allowed Application Substantive Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/69/2013 HMRC 11/06/2013 Mr Kenneth Charles Noble The Spotting the Ball Partnership & 9 Others [Also known as Sportech and others] HMRC FTC/68/2013 FTC/67/2013 Totel Ltd HMRC 07/06/2013 FTC/66/2013 GSM Export UK Ltd (in administration) & Sprint Cellular Division Ltd (in administration) FTC/65/2013 HMRC 10/06/2013 HMRC 07/06/2013 GB Housley 06/06/2013 Lane, London EC4A 1NL 29 & 30 April 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 22 May 2014 at 10.30am at 45 Bedford Square London WC1B 3DN 25 & 26 June 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 21_23 October 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 16 January 2015 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 4-5 March 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Appeal Allowed (Permission to appeal to the Court of Appeal refused) Substantive Appeal dismissed Substantive Appeal dismissed PTA granted in part to Court of Appeal Substantive Appeal dismissed Continuation Hearing Appeal allowed and remitted to the First-tier Tribunal Adjourned for further argument PTA granted to Court of Appeal Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/64/2013 FTC/63/2013 FTC/62/2013 FTC/61/2013 FTC/60/2013 Malcolm Healey Pars Technology Ltd HMRC William S G Russell Boyer Allan Investment Services Limited(formerly Boyer Allan Investment Management Limited) HMRC 22/05/2013 HMRC Coe of Ilford Ltd HMRC HMRC 06/06/2013 05/06/2013 03/06/2013 30/05/2013 FTC/59/2013 HMRC Caithness Creels Ltd 29/05/2013 FTC/58/2013 HMRC Colaingrove Ltd 17/05/2013 FTC/57/2013 J R Martin HMRC 21/05/2013 FTC/56/2013 Timothy Harding HMRC 21/05/2013 27, 28, 29 October 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Date to be Fixed Substantive (to be heard before FTC/84/2013) Dismissed Withdrawn Date to be Fixed 30 June & 1 July 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 03 February 2014 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH 18/19 June 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 7 February 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 21 October 2013 @10:30 at 45 Substantive Hearing vacated Appeal withdrawn Substantive Substantive Appeal Allowed Appeal allowed – Permission to appeal to the Court of Appeal granted Substantive Substantive Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/55/2013 HMRC The Vaccine Research Ltd Partnership & Patrick Lionel Vaughan 16/05/2013 TCCJR/02/2013 N. Notaro Homes Ltd, C and SA Keslake, Muhammad Zahur, Ian M Hackett Ltd, RD & J Bainborough, Clevedon Care Ltd, Heslam Homes Ltd, Victoria & Thornton Court Ltd, Springhill (Accrington) Ltd, Oldfield Manor Ltd and Gillian Eyton-Jones & Rebecca Eyton - Jones (t/a Briercliffe Lodge) HMRC HMRC 14/05/2013 Richard Burton 13/05/2013 FTC/54/2013 FTC/53/2013 Samad Samadian HMRC 13/05/2013 Bedford Square London WC1B 3DN 19, 20, 21 May 2014 @ 1030 at Royal Courts of Justice Rolls Building Fetter Lane London EC4A 1NL 02 December 2013 @10:30 at 45 Bedford Square London WC1B 3DN Substantive All appeals and cross appeals dismissed Case Management 23 November 2015 @ 1030 at Royal Courts of Justice Rolls Building Fetter Lane London EC4A 1NL Substantive 9 May 2014@ 1030 at 45 Bedford Square London WC1B 3DN Application 21 October 2013 @10:30 at 45 Bedford Square London WC1B 3DN Application 16 December 2013 @ 1030 at Royal Courts of Justice Rolls Building Fetter Substantive Appeal Allowed Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/52/2013 HMRC Longridge on the Thames 09/05/2013 FTC/51/2013 The Portal Partnership Ltd HMRC 07/05/2013 FTC/50/2013 Isle of Wight Council & Others HMRC 13/05/2013 FTC/49/2013 Lane Fouracres Associates HMRC 23/04/2013 FTC/48/2013 Andrew Chappell HMRC 25/042013 Lane London EC4A 1NL 14 October 2014 @ 1030 at Royal Courts of Justice Rolls Building Fetter Lane London EC4A 1NL 2 May at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 10/11 April 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 16 December 2013 at 10.30am at 45 Bedford Square London WC1B 3DN 07 – 09 July 2014 at 10:30 at The Rolls Building Fetter Lane London EC4A 1NL Substantive Dismissed – Permission granted to appeal to the Court of Appeal Substantive Appeal withdrawn Substantive Dismissed –Application for permission to appeal to the Court of Appeal granted Substantive Dismissed – Application for permission to appeal to the Court of Appeal refused Permission to appeal to the court of Appeal refused Substantive Appeal by Appellant Dismissed FTC/47/2013 James McKeown Haulage Director of Border Revenue 17/04/ 2013 18 February 2014 at 10:30 at Chancery Court, Royal Courts of Justice, Chichester Street, Substantive Appeal by Respondents Allowed Remitted to First-tier Tribunal Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Belfast, BT1 3JF FTC/46/2013 South African Tourist Board HMRC 12/04/2013 FTC/45/2013 Bedale Golf Club Ltd HMRC 27/03/2013 FTC/44/2013 HMRC British Film Institute 22/03/2013 FTC/43/2013 Stephen Colchester HMRC 21/03/2013 FTC/42/2013 HMRC Apollo Fuels Ltd & 25 Others 20/03/2013 FTC/41/2013 Patrick Lionel Vaughan HMRC 20/03/2013 FTC/40/2013 The Vaccine Research Ltd Partnership HMRC 20/03/2013 FTC/39/2013 Targetti (UK) Ltd HMRC 20/03/2013 6/7 May 2014 at 10:30 at The Rolls Building Fetter Lane London EC4A 1NL 18 February 2014 at 10:30 at The Rolls Building Fetter Lane London EC4A 1NL 12/13 May 2014 at 10:30 at The Rolls Building Fetter Lane London EC4A 1NL 11 December 2013 at 10.30am at 45 Bedford Square London WC1B 3DN 4 February 2014 at 10:30 at The Rolls Building Fetter Lane London EC4A 1NL 19, 20, 21 May 2014 @ 1030 at Royal Courts of Justice Rolls Building Fetter Lane London EC4A 1NL 19, 20, 21 May 2014 @ 1030 at Royal Courts of Justice Rolls Building Fetter Lane London EC4A 1NL 18-19 March 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Substantive Part Allowed Part Dismissed Substantive Dismissed Substantive Dismissed Substantive Dismissed Substantive Substantive Substantive Substantive Dismissed PTA to Court of Appeal granted 28 March 2014 All appeals and cross appeals dismissed Appellants’ application for Permission to appeal to the Court of Appeal refused. All appeals and cross appeals dismissed Appellants’ application for Permission to appeal to the Court of Appeal refused. Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Fetter Lane FTC/38/2013 Targetti (UK) Ltd HMRC 20/03/2013 FTC/37/2013 Targetti (UK) Ltd HMRC 20/03/2013 FTC/36/2013 HMRC Brockenhurst College 20/03/2013 FTC/35/2013 HMRC Julian Martin 15/03/2013 FTC/34/2013 Taylor Clark Leisure Plc HMRC 15/03/2013 FTC/33/2013 Lifeline Europe Ltd HMRC 19/03/2013 18-19 March 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 18-19 March 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 14 January 2014 at 10.30am at ,45 Bedford Square London WC1B 3DN 7 February 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 01 & 02 & 03April 2014 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH 9 February 2016 at 10:30 am at Rolls Building, Fetter Lane, London EC4a 1NL Substantive Dismissed Substantive Dismissed Substantive Dismissed. Permission to appeal to the Court of Appeal granted. Substantive Dismissed Substantive Dismissed 8 December 2015 at 10:30 at Royal Costs Permission to Appeal to Court of Sessions refused Costs Postponed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Courts of Justice, Rolls Building, FTC/32/2013 HMRC Roger Skinner Limited 11/03/2013 FTC/31/2013 HMRC European Brand Trading Limited 07/03/2013 FTC/30/2013 DMWSHNZ Ltd HMRC 06/03/2013 FTC/29/2013 Reddrock Limited HMRC 05/03/2013 29 September at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Costs 10-11 March 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 31 March - 1 April 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 19 May 2014 at 10:30 at Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL 22 January 2014 at 10:30 at The Rolls Buildings Fetter Lane London EC4A 1NL 27 January 2014 at 10:30 at The Rolls Buildings Fetter Substantive Postponed Appeal dismissed and permission to appeal to the Court of Appeal refused. Substantive Appeal dismissed Substantive Appeal Allowed. Permission to appeal to the Court of Appeal refused. Substantive Dismissed. Permission to appeal to the Court of Appeal granted. Substantive Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/28/2013 Patersons of Greenoakhill Ltd HMRC 27/02/2013 FTC/27/2013 Bupa Insurance Ltd HMRC 15/02/2013 FTC/26/2013 Zaffer Hussain HMRC 21/02/2013 FTC/25/2013 John Martin HMRC 12/02/2013 FTC/24/2013 HMRC Marcia Willett Ltd 06/02/2013 FTC/23/2013 Tui Travel Plc & Others HMRC 05/02/2013 Lane London EC4A 1NL 7-9 July 2014 at 10:30 at The Rolls Building, Fetter Lane, London, EC4A 1NL 25 – 26 March 2014 at 10:30 at The Rolls Buildings Fetter Lane London EC4A 1NL No Hearing 30 January 2015 @ 10:30 at Tribunal Hearing Centre, 3rd Floor Bedford House. Bedford Street Belfast BT2 7FD 20 March 2015 @ 10:30 at Tribunal Hearing Centre, 3rd Floor Bedford House. Bedford Street Belfast BT2 7FD 24 February 2014 at 10:30 at The Rolls Buildings Fetter Lane London EC4A 1NL 23/05/2013 Substantive Dismissed Permission to appeal to the Court of Appeal refused Substantive Appeal Allowed Substantive Remitted to the First-tier Tribunal Tax 2/4/2013 – Upper Tribunal file closed. Vacated Substantive Substantive Directions Dismissed. Permission to appeal to the Court of Appeal (NI) refused Appeal withdrawn Hearing vacated Directions hearing Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/22/2012 Earthshine Limited HMRC 06/02/2013 FTC/21/2013 Universal Enterprises (EU) Limited HMRC 04/02/2013 FTC/20/2013 HMRC Colaingrove Ltd 29/01/2013 FTC/19/2013 HMRC The former Rangers Football Club Plc (now RFC 2012 – in liquidation) 28/01/2013 @10.30am @Bedford Sq WC1B 3DN 17-20 September 2013 @ 10.30 at 45 Bedford Square WC1B 3DN 10 & 11 February 2014 at 10:30 at The Rolls Buildings Fetter Lane London EC4A 1NL 03 – 04 March 2014 at 10:30 at The Rolls Buildings Fetter Lane London EC4A 1NL 19 July 2013 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH vacated Substantive Appeal withdrawn Appeal Dismissed Permission to appeal to the Court of Appeal refused Appeal Dismissed Substantive Allowed in Part Substantive Directions (in private) Substantive 24 February to 21 March 2014 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH FTC/18/2013 HMRC GM Mining Ltd 28/01/2013 19 July 2013 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh Directions (in private) Case remitted to FTT to determine certain matters, otherwise appeal dismissed. Application for permission to appeal to the Court of Session received Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) EH2 4HH Substantive 24 February to 21 March 2014 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH FTC/17/2013 HMRC Premier Property Group Ktd 28/01/2013 19 July 2013 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH Directions (in private) Substantive 24 February to 21 March 2014 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH FTC/16/2013 HMRC Murray Group Management Ltd 28/01/2013 19 July 2013 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH 24 February to 21 March 2014 Edinburgh Tribunal Centre, George House, 126 George Case remitted to FTT to determine certain matters, otherwise appeal dismissed. Application for permission to appeal to the Court of Session received Directions (in private) Substantive Case remitted to FTT to determine certain matters, otherwise appeal dismissed. Application for permission to appeal to the Court of Session received Directions Case remitted to FTT to determine certain matters, otherwise appeal dismissed. Application for permission to appeal to the Court of Session received Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Street, Edinburgh EH2 4HH FTC/15/2013 HMRC Murray Group Holdings Ltd 28/01/2013 19 July 2013 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH Directions (in private) Substantive 24 February to 21 March 2014 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH FTC/14/2013 Garrett Paul Curran HMRC 23/01/2013 FTC/13/2013 Mercedes-Benz Financial Services UK Ltd HMRC 21/01/2013 FTC/12/2013 1st 4 Report Ltd HMRC 18/01/2013 FTC/11/2013 Kirkern Limited HMRC 11/01/2013 Directions Case remitted to FTT to determine certain matters, otherwise appeal dismissed. Application for permission to appeal to the Court of Session received 18 July 2013 - ½ day at Royal Courts of Justice Rolls Building Fetter Lane London EC4A 1NL 17 & 18 March 2014 at 10:30 at The Rolls Buildings Fetter Lane London EC4A 1NL Not required Substantive Appeal withdrawn Substantive Appeal Allowed. Application for permission to appeal to the Court 15 January 2014 @ 10:00 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH Substantive Appeal Abandoned Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/10/2013 Bathgate Leisure HMRC 11/01/2013 FTC/09/2013 X & O Paisley Cross Ltd HMRC 11/01/2013 FTC/08/2013 X & O Amusements HMRC 11/01/2013 FTC/07/2013 Lars Sjumarken HMRC 11/01/2013 FTC/06/2013 Michael Rangos HMRC FTC/05/2013 HMRC Lok’nStore Group PLC FTC/04/2013 HMRC Purple Telecom Limited 11/01/2013 Anthony Bosher 09/01/2013 FTC/03/2013 HMRC 15 January 2014 @ 10:00 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH 15 January 2014 @ 10:00 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH 15 January 2014 @ 10:00 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH Date to be Fixed Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Appeal Dismissed 22/01/2013 Not required Remitted to FTT 15/01/2013 11 December 2013 @ 10:30 at Royal Courts of Justice Rolls Building Fetter Lane London EC4A 1NL 22 January 2013 at 10:30 at The Rolls Building Fetter Lane London EC4A 1NL 5 & 6 November 2013 at 10:30 at The Rolls Building Substantive Appeal Dismissed Substantive Appeal Part Allowed Substantive Appeal Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/02/2013 HMRC Garrett Paul Curran 09/01/2013 FTC/01/2013 Ian Charles HMRC 10/01/2013 FTC/96/2012 The Paige Group Ltd HMRC 21/12/2012 FTC/95/2012 Next Group Ltd HMRC 21/12/2012 FTC/94/2012 Next Distribution Ltd HMRC 21/12/2012 FTC/93/2012 HMRC McLaren Racing Limited 27/12/2012 TCCJR/10/2012 Jorge Manuel De Silva & Bernard Alec Dokelman HMRC 14/12/2012 Fetter Lane London EC4A 1NL 18 July 2013 @ 10.30 45 Bedford Square WC1B 3DN 25 March 2014 @ 10:30, 45 Bedford Square WC1B 3DN 24-25 March 2014 @ 10:30 at Royal Courts of Justice Rolls Building Fetter Lane London EC4A 1NL 24-25 March 2014 @ 10:30 at Royal Courts of Justice Rolls Building Fetter Lane London EC4A 1NL 24-25 March 2014 @ 10:30 at Royal Courts of Justice Rolls Building Fetter Lane London EC4A 1NL 9/10 December 2013 at 10:30 at The Rolls Building Fetter Lane London EC4A 1NL 14-15 November 2013 at 10.30am The Rolls Building Fetter Lane EC4A 1NL CMH Appeal withdrawn Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Appeal Allowed Substantive Vacated Substantive 17 & 18 February Appeal Dismissed PTA to COA Refused Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/92/2012 HMRC J P Whitter (Waterwell Engineers ) Ltd 27/12/2012 FTC91/2012 HMRC Cooneen Watts & Stone Ltd 11/12/2012 FTC/90/2012 Fonecomp Limited HMRC 12/12/2012 FTC/89/2012 John Gilchrist (as trustee of the JP Gilchrist 1993 Settlement) HMRC 29 November 2012 FTC/88/2012 HMRC IA Associates Ltd 29 November 2012 FTC/87/2012 HMRC Our Communications Ltd 26 November 2012 2014 not before 10.30am Rolls Building Fetter Lane EC4A 1NL 5 & 6 November 2013 at 10:30 at The Rolls Building Fetter Lane London EC4A 1NL 1,2,3 December 2014 at 10:30 at The Rolls Building Fetter Lane London EC4A 1NL 23 & 24 October 2013 @ 10.30 @ Rolls Building Fetter Lane EC4A 1NL 28 - 30 October 2013 @ 14:00 @ Rolls Building Fetter Lane EC4A 1NL 28 & 29 October 2013 @ 10.30 @ Rolls Building Fetter Lane EC4A 1NL 7 November 2013 @ 10:30 at Royal Courts of Justice Rolls Building Fetter Lane London EC4A 1NL 18 November 2013 @ 10.30 @ Rolls Building Fetter Lane Substantive Vacated Substantive Allowed Substantive Substantive Appeal Allowed Permission to appeal to the Court of Appeal refused. Appeal Dismissed Substantive Appeal Dismissed Substantive Allowed Substantive Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) EC4A 1NL FTC/86/2012 Else Refining &Recycling Limited HMRC 20 November 2012 1 November 2013 @ 1030 at Rolls Building Fetter Lane London EC4A 1NL Substantive Substantive FTC/85/2012 Rogers Concrete Linited HMRC FTC/84/2012 HMRC FTC/82/2012 Grainger Finance Company Limited, Home Properties Ltd Carclo PLC, Carlo Technical Plastics Mitcham Ltd Finance & Business Training Limited FTC/81/2012 Loughborough Students Union HMRC 07 November 2012 FTC/80/2012 HMRC 18 October 2012 Date to be Fixed FTC/79/2012 Dominic O’Flaherty SDM European Transport Limited HMRC 24 October 2012 FTC/78/2012 Howard Symonds HMRC 23 October 2012 FTC/83/2012 HMRC HMRC 16 November 2012 26 September 2012 27 September 2012 30 October 2012 25November 2013 @ 1030 at Rolls Building Fetter Lane London EC4A 1NL Date to be Fixed Vacated Appeal Dismissed – Permission granted to appeal to the Court of Appeal Appeal withdrawn Date to be Fixed Date to be Fixed 20 & 21 November 2013 @ 1030 at the Rolls Building Fetter Lane London EC4A 1NL 30 & 31 July 2013 @ 10.30 45 Bedford Square WC1B 3DN Substantive Appeal Dismissed Substantive Appeal part dismissed and part to be remitted to a differently constituted First-tier panel Date to be Fixed Substantive 17 February 2014@1030 @ 45 Bedford Square WC1B 3DN 19 September 2013 @10.30 @ 45 Bedford Sq WC1B Substantive Appeal allowed, remitted to First Tier Tribunal Appeal withdrawn Vacated Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) 3DN FTC/77/2012 Elisabeth Moyne Ramsay HMRC 23 October 2012 FTC/76/2012 Stomgrove Ltd HMRC 18 October 2012 FTC/75/2012 John Menzies PLC & Others HMRC 05 October 2012 27 March 2013 @10.30 Bedford Sq London WC1B 3DN 22 March 2013 @ 45 Bedford Sq 2.00pm Date to be Fixed FTC/74/2012 MDL Management Plc, MDL Developments Ltd George Kofteros HMRC 01 October 2012 Date to be Fixed HMRC 5 October 2012 Date to be Fixed TCCJR/08/2012 Lennox Patrick Ryan 28 September 2012 Date to be Fixed FTC/72/2012 Greene King PLC & Greene King Acquisitions Ltd The Charity Commission of England & Wales HMRC 24 September 2012 27 – 29 November 2013 @ 10.30 Rolls Bldg Fetter Lane Substantive FTC/71/2012 Aspect Capital Limited HMRC 19 September 2012 Substantive FTC/70/2012 HMRC Atlantic Electronics Ltd 12 September 2012 13 - 15 November 2013 @ 10.30 Rolls Bldg Fetter Lane 28 September 2012 @10:30 at 45 Bedford Square London WC1B 3DN Dismissed Permission to Appeal to the Court of Appeal granted Dismissed Substantive Dismissed FTC/69/2012 HMRC Atlantic Electronics Ltd 12 September 2012 Substantive Allowed FTC/68/2012 Andrew James Miles HMRC FTC/67/2012 HMRC Tom Tom International BV 12 September 2012 12 September 2012 28 September 2012 @10:30 at 45 Bedford Square London WC1B 3DN Date to be Fixed 19 September 2014 @ 1400 at 45 Costs FTC/73/2012 Substantive Appeal Allowed Directions Hearing Remitted to First Tier Tribunal for rehearing 27/11/2012 Withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Bedford Square London WC1B 3DN FTC/66/2012 Wm Morrison Supermarkets PLC HMRC 7 September 2012 FTC/65/2012 Cameron Black (London) Limited HMRC 29 August 2012 FTC/64/2012 Butlers Ship Stores Limited HMRC 23 August 2012 FTC/63/2012 HMRC Eclipse Film Partners No. 35 LLP 17 August 2012 FTC/62/2012 HMRC Arkeley Limited (in liquidation) 17 August 2012 FTC/61/2012 HMRC SHS International Ltd 3 August 2012 FTC/60/2012 Philip John Wright HMRC 3 August 2012 12 June 2013 @ 1030 at 45 Bedford Square London WC1B 3DN 9 May 2013 at 10:30 at The Rolls Building Fetter Lane London EC4A 1NL 14 April 2014 at 1030 at The Rolls Building Fetter Lane London EC4A 1NL 11 – 12 Septemb1er 2013 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH 13 March 2013 @10.30 am 45 Bedford Square London WC1B 3DN 16 June 2013 @10.30 Bedford Sq London WC1B 3DN 20-21 May 2013 @ 1030 at The Rolls Building Fetter Lane London EC4A 1NL 5/6/7 June 2013@10:30 at 45 Bedford Square Substantive Allowed Substantive Appeal Dismissed Substantive Withdrawn by consent Substantive Appeal Dismissed (Application for permission to appeal to Court of Session refused) Substantive Substantive Appeal Allowed (Application for permission to appeal to Court of Appeal refused) Appeal dismissed Substantive Appeal dismissed Substantive Remitted to First Tier Tribunal for rehearing Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) London WC1B 3DN 08 January 2015 @ 10:30 @ Royal Courts of Justice Strand London WC2A 2LL FTC/59/2012 HMRC ASDA Stores Limited 2 August 2012 FTC/58/2012 Mavisat Limited HMRC 2 August 2012 FTC/57/2012 Eclipse Film Partners HMRC 25 July 2012 06 February 2015 @ 10:30 @ Royal Courts of Justice Strand London WC2A 2LL 18 April 2013 @ 10:30 at The Rolls Building Fetter Lane London EC4A 1NL 18-19 June 2013 at 10:30 The Rolls Building Fetter Lane London EC4A 1NL 18 October 2013 @ 10:30 at 45 Bedford Sq London WC1B 3DN 22-29 November 2013 @ 10:30 The Rolls Building Fetter Lane London EC4A 1NL vacated Cost Cost Substantive Substantive Appeal Allowed (Application for permission to appeal to Court of Appeal refused) Withdrawn Directions Substantive Appeal on the trading issue - Dismissed. Allowed on the appeal on the minor and essentially technical point, that the FTT should have allowed the appeal against the closure notice on the footing that Eclipse 35 Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) was carrying on a business involving the exploitation of films with a view to profit. FTC/56/2012 Scottish Football League HMRC 17 July 2012 11 March 2013 @ 10: 00 am @ First Tier Tribunal Chamber George House 126 George Street Edinburgh EH2 4HH Substantive Application for permission to appeal to the Court of Appeal not allowed Appeal dismissed FTC/55/2012 London College of Computing Ltd HMRC 18 July 2012 07 May 2013 @ 10:30am @ 45 Bedford Square London WC1B 3DN Substantive Appeal dismissed Substantive hearing Continued Permission to appeal to the Court of Appeal refused 07 May 2013 @ 10:30am @ 45 Bedford Square London WC1B 3DN FTC/54/2012 G R Solutions Ltd HMRC 13 July 2012 09 – 10 May 2013 @ 2:00pm @ 45 Bedford Square London WC1B 3DN Substantive Application for permission to appeal to the Court of Appeal Appeal dismissed FTC/53/2012 Annova Ltd HMRC 12 July 2012 Substantive Appeal dismissed FTC/52/2012 HMRC Mitesh Dhanak 13 July 2012 13 – 15 January 2014 @10.30 The Rolls Building 100 Fetter Lane London EC4A 1NL 27 June 2013 @ Substantive HMRC appeal is allowed. Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) 10:30 The Rolls Building 100 Fetter Lane London EC4A 1NL Mitesh Dhanak appeal in the FTT is dismissed. Mitesh Dhanak claim for judicial review is allowed. Mr. Dhanak’s application for relief under s.392 ITEPA 2003 is granted with effect from 16 December 2013. FTC/51/2012 HMRC Tim Healy 10 July 2012 25 -25 April 2013 @ 10:30 @ 45 Bedford Square London WC1B 3DN Substantive FTC/50/2012 HMRC Sir Fraser Morrison 6 July 2012 22 July 2013 at 09:30 am Supreme Courts, 2 Parliament Square, Edinburgh EH1 1RQ Application 09 - 10 September 2013 Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH 25 April 2013 @ 10:30 The Rolls Building 100 Fetter Lane London EC4A 1NL 16 May 2013 @ 10:30am @ 45 Bedford Square London WC1B 3DN Substantive Allowed (Permission granted to appeal to the Court of Session) Substantive Appeal Dismissed. Permission to appeal to the Court of Appeal refused. Substantive Appeal part allowed part dismissed & HMRC’s cross appeal part allowed part dismissed. Permission to appeal to Court of Appeal refused. FTC/49/2012 Paul Duckmanton HMRC 22 June 2012 FTC/48/2012 Tahir Iqbal Khawaja HMRC 26 June 2012 Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/47/2012 Sir Fraser Morrison HMRC 26 June 2012 FTC/46/2012 David Sanderson HMRC 18 June 2012 FTC/45/2012 HMRC The Honourable Society of the Middle Temple 06 June 2012 FTC/44/2012 HMRC 24 May 2012 FTC/43/2012 Kubota (UK) Ltd & EP Barrus Ltd Joseph Nicholas Hanson (Trustee of the William Hanson 1957 Settlement) HMRC FTC/42/2012 HMRC Mark Stolkin 10 May 2012 TCCJR/05/2012 Ryanair Limited HMRC 3 May 2012 14 May 2012 22 July 2013 at 09:30 am Supreme Courts, 2 Parliament Square, Edinburgh EH1 1RQ Application 09 - 10 September 2013 at 10:00am Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH 16 – 17 October 2013 @ RCJ 7 Rolls Buildings Fetter Lane London EC4A 1NL 21 March 2013 @10.30am 45 Bedford Sq London WC1B 3DN 15 April 2013 @ 10:30 The Rolls Building Fetter Lane London EC4A 1NL 3 & 4 June 2013 @10.30am 45 Bedford Sq London WC1B 3DN 8-9 October 2013 @ 10:30 The Rolls Building Fetter Lane London EC4A 1NL 25 & 27 July 2012 @ 10:30 @ 45 Bedford Square London WC1B 3DN Substantive Dismissed (Permission granted to appeal to the Court of Session) Substantive Appeal Dismissed (Permission to appeal to the Court of Appeal refused) Substantive Appeal Allowed Substantive Appeal Dismissed Substantive Appeal Allowed Substantive Appeal Allowed Directions Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Directions 13 November 2012 @ 10:30 @ The Rolls Building 100 Fetter Lane London EC4A 1NL FTC/41/2012 FTC/40/2012 Hutchison Whampoa Group: Felixstowe Dock and Railway Co Ltd and 7 others HMRC HMRC 10 April 2012 Lloyds TSB Equipment Leasing (No 1) Limited 25 April 2012 TCCJR/04/2012 FTC/39/2012 The Queen on Application of the Hoseasons Group Ltd HMRC HMRC 18 April 2012 Charles Michael O’Rorke 16 April 2012 FTC/38/2012 HMRC Europlus Trading Ltd 17 April 2012 FTC/37/2012 John Mander Pension Trustees Ltd HMRC 17 April 2012 Substantive 17-20 December 2012 @ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL Date to be Fixed Appeal Withdrawn Appeal Dismissed Permission given to appeal to Court of Appeal 23 -26 April 2013 @ 10:30am RCJ The Rolls Building, Fetter Lane, EC4A 1NL Date to be Fixed Substantive 12-13 March 2013 @ 10:30am RCJ The Rolls Building, Fetter Lane, EC4A 1NL 13 -14 February 2013 @ 10:30am RCJ The Rolls Building, Fetter Lane, EC4A 1NL 16 January 2013 @ 10:30am RCJ The Rolls Building, Fetter Lane, EC4A Substantive Appeal Allowed Substantive Appeal Allowed Substantive Appeal dismissed Permission to appeal to Court of Appeal by Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) 1NL FTC/36/2012 HMRC Nicolette Vivian Pawson (Deceased) 13 April 2012 FTC/35/2012 Magdalene College HMRC 12 April 2012 TCCJR/02/2012 Owen John Oyston HMRC 11/04/2012 TCCJR/03/2012 Kevin Patrick Rouse HMRC 11 April 2012 Appellant refused 18 December 2012@ The Rolls Building, Fetter Lane, EC4A 1NL 10.30am Substantive 22 January 2013 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL 14 – 15 May 2012@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL Substantive Appeal withdrawn Directions Vacated 17 December 2012@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL 16& 17 May 2013@14:00am @ 7 Rolls Buildings, Fetter Lane, EC4A 1NL Application to appeal to court of appeal refused. Substantive Substantive Application hearing 26 November 2013 @ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL FTC/34/2012 Reed Employment PLC and others HMRC 05/04/2012 23 November 2012 @ 10:30 @ The Rolls Building Fetter Lane Appeal allowed Case management Application for permission to seek JR dismissed Application to appeal to Court of Appeal refused. Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) London EC4A 1NL FTC/33/2012 Reality Group Limited HMRC 03/04/2012 FTC/32/2012 Shop Direct Group HMRC 03/04/2012 FTC/31/2012 Littlewoods Retail Limited HMRC 03/04/2012 FTC/30/2012 Shop Direct Home Shopping Ltd HMRC 03/04/2012 FTC/29/2012 Davis & Dann Ltd and Precis (1080) Ltd HMRC 03/04/2012 FTC/28/2012 Jonathan Paul Lindsay Cobb HMRC 03/04/2012 22 – 31 October 2013 @ the Rolls Building Fetter Lane EC4L 1NL 19 -21 February 2013@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL 19 -21 February 2013@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL 19 -21 February 2013@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL 19 -21 February 2013@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL 29 -31 October 2012 @ 10:30 @ 45 Bedford Square London 7 November 2012 @ 10:00am @ Edinburgh Tribunal Centre George House I26 George street Edinburgh Substantive Dismissed. Permission to appeal to the Court of Appeal granted. Substantive Dismissed Substantive Dismissed Substantive Dismissed Substantive Dismissed Substantive Allowed Permission to appeal to the Court of Appeal refused. Vacated Substantive Appeal Withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) EH2 4 HH FTC/27/2012 FTC/26/2012 Leeds City Council HMRC HMRC 29/03/2012 Hutchison Whampoa Group: Felixstowe Dock and Railway Co Ltd and 7 others 21/03/2012 27 March 2014 Costs Application Hearing @ 1030 @ 45 Bedford Square WC1B 3DN 7 -8 February 2013 @ 10:30 @ 45 Bedford Square London Costs Hearing Substantive Dismissed Permission to appeal to Court of Appeal refused. Appeal Withdrawn FTC/25/2012 Crotek Limited HMRC 19/03/2012 FTC/24/2012 Matrix Europe Limited (in Liquidation) HMRC 14/03/2012 FTC/23/2012 Amoena (UK) Ltd HMRC 13/03/2012 FTC/21/2012 HMRC The British Disabled Flying Association 12/03/2012 FTC/22/2012 Vocalspruce Limited HMRC 08/03/2012 16 October 2012 @ 10:30 @ 45 Bedford Square London 25 March 2013 @10:30am 45 Bedford Square WC1B 3DN Application Struck Out Directions Withdrawn 8 March 2013@ 10:30 at 45 Bedford Square Substantive Vacated Substantive Allowed Permission given to appeal to the Court of Appeal Appeal allowed in relation to one aircraft and dismissed in relation to the other 25 April 2013 @ Bedford Square at 10:30 28-29 January 2013 @ 10:30 @ Field House 15 -25 Breams Building .London EC4A 1DZ 17-18 April 2013@ Substantive Substantive Appeal and cross appeal Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL FTC/19/2012 Hotline Cars Limited HMRC 07/03/2012 FTC/20/2012 Ryanair Ltd HMRC 06/03/2012 dismissed Remitted to First-tier Tribunal 25 & 27 July 2012 @ 10:30 @ 45 Bedford Square London WC1B 3DN Directions Directions 13 November 2012 @ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL FTC/18/2012 Mr & Mrs B Foulser HMRC 02/03/2012 FTC/17/2012 HMRC Sprint CPA Ltd 22/02/2012 FTC/14/2012 HMRC Foresight Financial Services Ltd 21/02/2012 17-20 December 2012@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL 06 December 2012 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL 7 Jan 2013 @ 45 Bedford Square London WC1B 3DN 10:30 9 – 11 July 2012@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL Substantive Substantive Remitted to First-tier tribunal 25/1/13 Substantive Appeal Allowed Permission to Appeal to Court of Appeal refused 29/05/2013 Withdrawn Substantive Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/15/2012 British Association of Leisure Parks Piers & Attractions Ltd HMRC 17/02/2012 12-13 Feb 2013@10:30 The Rolls Building Fetter Lane London EC4A 1NL FTC/09/2012 John Augustine Garland HMRC 13/02/2012 18 October 2012 @ 10.30am @45 Bedford Square London WC1B 3DN Substantive FTC/13/2012 Findel Plc HMRC 10/02/2012 Substantie FTC/12/2012 HMRC Esporta Ltd 09/02/2012 FTC/08/2012 HMRC Knowledgepoint 360 Group Ltd 08/02/2012 FTC/11/2012 Land Securities Plc HMRC 08/02/2012 17 – 19 June 2013@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL 13 – 14 December 2012 @ 10.30am @45 Bedford Square London WC1B 3DN 15 - 16 October 2012 @ 10.30am @45 Bedford Square London WC1B 3DN 29 – 30 January 2013@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL TCCJR/01/2012 FTC/10/2012 Aria Technology Ltd HMRC 06/02/2012 HMRC AST Systems Ltd 06/02/2012 9 – 11 July 2012@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL Appeal dismissed Substantive Substantive Dismissed. Application for permission to appeal to Court of Appeal Refused Withdrawn by consent – hearing vacated Appeal Allowed. Permission to appeal to Court of Appeal granted on 2 out 3 grounds (31/5/13) substantive Substantive Appeal Dismissed Substantive File closed for want of prosecution Withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/07/2012 Trade Sale Limited HMRC 31/01/2012 FTC/05/2012 BT Plc HMRC 25/01/2012 FTC/06/2012 HMRC Marco Trading Co Ltd 25/01/2012 FTC/16/2012 Edgeskill Ltd HMRC 17/01/2012 FTC/03/2012 Ford Motor company Brunel Motor Company ( In Admin) 12/01/2012 FTC/04/2012 HMRC Brunel Motor Company ( In Admin) 12/01/2012 FTC/01/2012 Nicholas Pike HMRC 11/01/2012 10 -12 December 2012 The Rolls Buildings, Fetter Lane, London EC4A 1NL 15 February 2012@ The Rolls Building Fetter Lane London EC4A 1NL Substantive Vacated Withdrawn by agreed settlement Substantive 26-28 February 2013 @ 10.30am @45 Bedford Square London WC1B 3DN 19 -21 March 2013 2012@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL 11 December 2012 @ 10:30am RCJ The Rolls Building, Fetter Lane, EC4A 1NL 11 December 2012 @ 10:30am RCJ The Rolls Building, Fetter Lane, EC4A 1NL 27 February 2013 @ 10:30am RCJ The Rolls Building, Fetter Lane, EC4A 1NL Substantive Preliminary issues decided (Transferred from FTT to UT for the determination of 3 preliminary issues) Permission granted to appeal to CofA 16/11/2012 Appeal Allowed Substantive Dismissed. Permission to appeal to Court of Appeal refused. Substantive Dismissed Substantive Dismissed Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/02/2012 FTC/96/2011 The Executors of the Lord Howard of Henderskelfe Dec. Samarkand Film Partnership No.3 HMRC HMRC 09/01/2012 22/12/2011 29 -30 November 2012 @ 10:30am RCJ The Rolls Building, Fetter Lane, EC4A 1NL 4 – 7 June 2013@10:30 The Rolls Buildings Fetter Lane London EC4A 1NL Substantive Appeal Allowed Substantive Permission to appeal to the Court of Appeal granted Vacated 07 May 2013 @ 10.30am 45 Bedford Sq London WC1B 3DN Applications Directions 20 February 2013 @ 10.30am 45 Bedford Sq London WC1B 3DN Directions Directions Substantive Appeal Dismissed 17-20 June 2014 @ 10:30am, Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL FTC/97/2011 Samarkand Film Partnership No.3 (A) HMRC 22/12/2011 See FTC/96/2011 Appeal Dismissed FTC/98/2011 Samarkand Film Partnership No.3 (B) HMRC 22/12/2011 See FTC/96/2011 Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/99/2011 Samarkand Film Partnership No.3 (C) HMRC 22/12/2011 See FTC/96/2011 Appeal Dismissed FTC/100/2011 Proteus Film Partnership No.1 HMRC 22/12/2011 See FTC/96/2011 Appeal Dismissed FTC/101/2011 Proteus Film Partnership No.1 (A) HMRC 22/12/2011 Appeal Dismissed FTC/102/2011 Proteus Film Partnership No.1 (B) HMRC 22/12/2011 FTC/103/2011 Proteus Film Partnership No.1 (C) HMRC 22/12/2011 See FTC/96/2011 See FTC/96/2011 See FTC/96/2011 FTC/104/2011 Simon Keane (Sample Partner E) HMRC 22/12/2011 See FTC/96/2011 Appeal Dismissed TCCJR/08/2011 Capital Accommodation HMRC 22/12/2011 FTC/95/2011 Joseph Okolo HMRC 15/12/2011 06 July 2012 @ 10:30am RCJ The Rolls Building, [ Fetter Lane, EC4A 1NL 09 November 2012 @ 10:30am Rolls Building, [Fetter Lane, EC4A 1NL FTC/94/2011 HMRC 12/12/2011 FTC/93/2011 Mithras (Wine Bars) Ltd Croall Bryson & Co Ltd HMRC FTC/90/2011 Digi Trade Ltd HMRC 25/11/2011 FTC/91/2011 HMRC Trustees of BT Pension Scheme 24/11/2011 30/11/2011 Appeal Dismissed Appeal Dismissed Substantive Allowed 12 November 2012 @ 10.30am @45 Bedford Square London WC1B 3DN 25 March 2013 @10:30am 45 Bedford Square WC1B 3DN Substantive Withdrawn Directions Withdrawn 17-24 July 2012 @ 10:30am Rolls Substantive Appeal Dismissed (Applications for Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Building, Fetter Lane, EC4A 1NL FTC/92/2011 Trustees of BT Pension Scheme HMRC 24/11/2011 FTC/89/2011 Eyedial Ltd HMRC 22/11/2011 FTC/87/2011 HMRC UK Storage Company(SW) Ltd 07/11/2011 FTC/88/2011 HMRC Total Technology (Engineering) Ltd 07/11/2011 FTC/85/2011 HMRC Volkswagen Financial Services (UK) Ltd 03/11/2011 26 July 2013 @ 10:30am Rolls Building, Fetter Lane, EC4A 1NL 17-24 July 2012 @ 10:30am Rolls Building, Fetter Lane, EC4A 1NL 26 July 2013 @ 10:30am Rolls Building, Fetter Lane, EC4A 1NL 16 – 18 January 2013 @10.30am @Darlington Margistrates Court Parkgate Darlington DL1 1RU 09-10 July 2012 @ 10.30am @45 Bedford Square London WC1B 3DN 9 – 11 July 2012@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL 24 - 25 October 2012@ 10:30 @ The Rolls Building Fetter Lane London EC4A 1NL permission to appeal to Court of Appeal refused) Costs Costs Substantive Appeal Dismissed Costs Costs Substantive Appeal Dismissed Substantive Appeal allowed Substantive Appeal allowed Substantive Appeal allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/86/2011 NG International HMRC 03/11/2011 FTC/84/2011 Her Majesty’s Attorney General 28/10/2011 FTC/81/2011 The Charity Commission for England and Wales, Trustees of the professional Footballers Association Benevolent Fund, Chartered Accountants benevolent Association, Trustees of the British Airways Welfare and Benevolent Fund, RBS Care Homes Foundation, Royal Bank of Scotland Group Benevolent Fund, Trustees of the Stock Exchange Benevolent Fund, Incorporated Trustee of the Henry Smith Charity, Trustees of the BT Benevolent Fund, Chartered Institute of Public Relations Benevolent Fund, Trustees of the Grand Stewards Lodge 250th Anniversay Benevolent Fund HMRC HOK Limited 24/10/2011 FTC/83/2011 Totel Distribution Ltd HMRC 24/10/2011 29 May 2012 @ 10.30 45 Bedford Sq London WC1B 3DN 15-18 November 2011 @10:30am @ 7 Rolls Buildings, Fetter Lane, EC4A 1NL Substantive Appeal Dismissed Substantive Confirming that charities for the relief of poverty which were charitable before the 2006 Act are still charitable. 9 – 11 July 2012@ 10:30 @ The Rolls Building 100 Fetter Lane London EC4A 1NL 10-11 June 2014 @ 1030 The Rolls Buildings, Fetter Lane, London EC4A 1NL Substantive Appeal allowed Substantive Appeal Dismissed 25 March 2013 @10:30am 45 Bedford Square WC1B 3DN Permission to appeal to the Court of Appeal granted on one ground and refused on two Directions Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/82/2011 HMRC Neil & Megan Gretton HMRC 21/10/2011 FTC/80/2011 Michael Bartram FTC/79/2011 HMRC Explainaway Limited Quartfed Limited Parastream Limited 26/09/2011 FTC/78/2011 Khan Tandoori II & Khan Tandoori (NW) Ltd HMRC 23/09/2011 FTC/77/2011 Matthew Davies t/a Special Occasions/2XL Limos HMRC 22/09/2011 FTC/76/2011 My Secrets Ltd HMRC 21/09/2011 FTC/75/2011 Christopher Reid HMRC 19/09/2011 TCCJR/05/2011 Paul Daniel HMRC 05/10/2011 16/09/2011 Decided on written submissions 26 March 2012 @ 10.30am @ Bedford Square London WC1B 3DN 25-26 July 2012 The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am 08 May 2012 @10.30am @45 Bedford Sq London WC1B 3DN 30 March 2012 @10.30am @45 Bedford Sq London WC1B 3DN 25April 2012 @10:30 @ 7 Rolls Buildings, Fetter Lane, EC4A 1NL 19 July 2012 @ 10.30am @45 Bedford Square London WC1B 3DN Decided on written submissions Substantive 09 December 2011 @ 10.30am @45 Bedford Square London WC1B 3DN Directions Substantive Appeal allowed Appeal Dismissed Appeal Allowed Appeal dismissed Substantive Appeal dismissed Substantive Appeal dismissed Substantive Appeal dismissed Permission to appeal to the Court of Appeal refused Permission to apply to Administrattive Appeal Chamber given but not to be sought until after the outcome of FTT case TC/2011/01653 Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Application Withdrawn TCCJR/06/2011 Oliver Twist Productions LLP HMRC 15/09/2011 17-20 June 2014 @ 10:30am, Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Application dismissed FTC/71/2011 Champion Scaffolding Limited HMRC 13/09/2011 FTC/72/2011 Explainaway,Quarterfed,Parastream LTD HMRC 13/09/2011 25-26 July 2012 The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am Substantive Appeal dismissed FTC/73/2011 HMRC Dr Michael Charlton, Barbara Corfield, John Corfield The Bridport and West Dorset Golf Club Limited 12/09/2011 15-17 Oct 2012 @RCJ The Rolls Bldg@1030 Substantive Appeal dismissed FTC/74/2011 HMRC 09/09/2011 9-10 July 2012 The Royal Courts of Justice, The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am Substantive Appeal Withdrawn Decided on written submissions 30 April 2012 The Royal Courts of Justice, The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am Decided on written submissions Substantive Dismissed FTC/70/2011 Harrison News Limited HMRC 08/09/2011 FTC/69/2011 Gheorghe Calin Catana HMRC 07/09/2011 FTC/68/2011 HMRC Mertrux Limited 31/08/2011 Struck out Appeal Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/66/2011 Cosmo Leisure Ltd HMRC 30/08/2011 FTC/67/2011 HMRC Abdul Noor 30/08/2011 09 December 2011 @ 10.30am @45 Bedford Square London WC1B 3DN Remitted to First Tier tribunal Directions Appeal Allowed Substantive FTC/65/2011 A Leolin Price CBE QC HMRC 29/08/2011 10 -12 December 2012 The Rolls Buildings, Fetter Lane, London EC4A 1NL 15 May 2012 The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am Substantive Postponed Part withdrawn and part referred to Upper Tribunal Lands Substantive 11 October 2012 The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am FTC/64/2011 HMRC SDM European Transport Ltd 25/08/2011 03 – 06 December 2012 @ 10.30am @45 Bedford Square London WC1B 3DN Substantive Appeal Part Allowed, Remitted to FTT FTC/63/2011 HMRC Photron Europe Ltd 23/08/2011 26-27 June 2012 The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am Substantive Appeal dismissed FTC/62/2011 Brian Lewis HMRC 22/08/2011 FTC/56/2011 Aspinalls Club Limited HMRC 15/08/2011 20 June 2012 The Substantive Appeal dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/55/2011 Percy George Donaghy HMRC 12/08/2011 FTC/57/2011 Mark Buzzoni HMRC 12/08/2011 FTC/58/2011 Cefi Kamhi HMRC 12/08/2011 FTC/59/2011 Legis Trust Ltd HMRC 12/08/2011 FTC/60/2011 Vili Hayim Kamhi HMRC 12/08/2011 FTC/53/2011 Michael David Fallon HMRC 03/08/2011 FTC/51/2011 Vehicle Control services HMRC 01/08/2011 Royal Courts of Justice, The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am 05 March 2012 @ 10.30am @45 Bedford Square London WC1B 3DN 28-29 May 2012 The Royal Courts of Justice, The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am 28-29 May 2012 The Royal Courts of Justice, The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am 28-29 May 2012 The Royal Courts of Justice, The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am 28-29 May 2012 The Royal Courts of Justice, The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am Substantive Appeal Dismissed Substantive Appeal Dismissed Permission to appeal to COA granted 11/12/12 Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Appeal Dismissed Appeal withdrawn 6 March 2012 @ 10.30am 45 Bedford Square WC1B 3DN Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/54/2011 Alexander McLeod HMRC 01/08/2011 FTC/61/2011 Sally Moher HMRC 29/07/2011 FTC/52/2011 Catholic Care(Diocese of Leeds) Charity Commission for England and Wales 26/07/2011 Appeal withdrawn 22 March 2012, Upper Tribunal, 45 Bedford Square, WC1B 3DN 18-19 April 2012 Royal Courts Justice, Rolls Building , 7 Rolls Building, Fetter Lane, EC4A 1NL 26 – 27 June 2012 Royal Courts Justice, Rolls Building , 7 Rolls Building, Fetter Lane, EC4A 1NL 26 – 27 March 2012 Royal Courts of Justice Strand WC2 @ 10.30AM FTC/50/2011 Kings College London & The Pollen Estate Trustees Company HMRC 22/07/2011 FTC/49/2011 Simon David Levin HMRC 19/07/2011 FTC/48/2011 HMRC DV3 Regent Street Limited Partnership 13/07/2011 18 & 19 July 2012 Royal Courts of Justice 7 Rolls Building Fetter Lane FTC/47/2011 HMRC David Finnamore t/a Hanbidge Storage Services 05/07/2011 12-13 February 2014 @ 10:30am, Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A 1NL Substantive Appeal dismissed Substantive Postponed Substantive Substantive Appeal Dismissed Remitted to First Tier tribunal Substantive Remitted to First Tier tribunal Appeal dismissed Permission to appeal to the Court of Appeal granted Substantive Appeal Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/46/2011 Deutsche Bank Group Services (UK) Ltd HMRC 01/07/2011 FTC/45/2011 HMRC Kieran Anthony Rogers 15/06/2011 FTC/44/2011 Wrag Barn Golf and Country Club HMRC 14/06/2011 21 – 28 February 2012 @ 10:00am, Court 55, Royal Courts of Justice, London, WC2A 2LL (Listed consecutively with UBS AG FTC/15/2011) Substantive Substantive Appeal dismissed Permission to appeal to the Court of Appeal granted Withdrawn 28 & 29 February 2012 @ 10.30am @45 Bedford Square London WC1B 3DN Substantive Remitted to First tier tribunal Order issued on 29 March 2012 Directions 27 September 2012 @ 10.30am @45 Bedford Square London WC1B 3DN FTC/40/2011 Birmingham Hippodrome Theatre Trust Limited HMRC 10/06/2011 FTC/41/2011 Mr Panos Parissis HMRC 10/06/2011 FTC/42/2011 Mr Ian Harrison HMRC 10/06/2011 FTC/43/2011 Mr Adrian Towland HMRC 10/06/2011 14-15 November 2012 The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am 28-29 May 2012 @10:30am, Royal Courts of Justice, London, WC2A 2LL 28-29 May 2012 @10:30am, Royal Courts of Justice, London, WC2A 2LL 28-29 May 2012 Substantive Substantive Appeal Dismissed Application for permission to Appeal to Court of Appeal made on 13/3/2013- Granted Appeal withdrawn Substantive Appeal withdrawn Substantive Appeal withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) @10:30am, Royal Courts of Justice, London, WC2A 2LL FTC/37/2011 Thomas James Blanche HMRC 09/06/2011 FTC/39/2011 Reed Employment Ltd HMRC 07/06/2011 FTC/38/2011 James Tetley HMRC 06/06/2011 FTC/36/2011 HMRC European Tour Operators Association 03/06/2011 FTC/34/2011 Graham Carter HMRC 27/5/2011 FTC/35/2011 Eurostar Telecomm (in administration HMRC 27/5/2011 FTC/32/2011 Pete Matthews HMRC 23/5/2011 FTC/33/2011 Keith Sidgwick HMRC 23/5/2011 FTC/31/2011 Enterprises Inns Plc & Unique Pub Properties Ltd HMRC 20/05/2011 23 -24 May 2012 Royal Courts of Justice Strand WC2 @ 10.30AM 29 February 2012 The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am 17 May 2012 The Rolls Building, Fetter Lane, London EC4A 1NL @10.30am Substantive Substantive Remitted to First Tier tribunal Appeal Dismissed Permission to appeal to the Court of Appeal granted Remitted to First Tier Tribunal. Order issued on 01/03/12 Remitted to First-tier Tribunal Remitted to First-tier Tribunal Vacated 25 March 2013 @10:30am 45 Bedford Square WC1B 3DN Directions 27 March 2012 Royal Courts of Justice Strand WC2 @ 10.30AM 27 March 2012 Royal Courts of Justice Strand WC2 @ 10.30AM +21 May 2012 @ Royal Courts of Justice Strand WC2 Substantive Appeal Dismissed Substantive Appeal Dismissed Appeal Withdrawn Substantive Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) @ 10.30AM FTC/30/2011 Robert Legg HMRC 19/05/2011 FTC/29/2011 HMRC Atlantic Electronics Ltd 11/05/2011 FTC/27/2011 Sub One Ltd ( t/a Subway ) HMRC 04/05/2011 FTC/25/2011 HMRC Grattan Plc 03/05/2011 FTC/26/2011 J Pope (decd) Mrs G Pope & A Pope HMRC 03/05/2011 FTC/24/2011 Wakefield College HMRC 21/04/2011 FTC/23/2011 Babergh DC HMRC 13/04/2011 FTC/28/2011 John O’Brien HMRC 12/04/2011 FTC/22/2011 Nicholas Barnes HM Revenue & Customs 23/3/2011 FTC/21/2011 David McNulty HM Revenue & Customs 22/3/2011 Allowed 11 November 2011 @ 10.30am Royal Courts of Justice Strand WC2 23 - 25 July 2012 The Rolls Building, 100 Fetter Lane, London EC4A 1NL @10.30am 15 & 16 September 2011 @ 10.30am @45 Bedford Square London WC1B 3DN 17 January 2011 @ 10.30am @45 Bedford Square London WC1B 3DN Substantive Appeal dismissed Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive One ground from three Allowed 12 & 13 December 2011 Royal Courts of justice Strand London WC2 @10.30 Substantive 30 January 2012 to 1 February 2012 Royal Courts of Justice Substantive Appeal Dismissed 02 May 2012 @10:30am, Royal Courts of Justice, London, WC2A 2LL Substantive Application to appeal to Court of Appeal dismissed Appeal is dismissed Permission to appeal to the Court of Appeal refused Allowed Remitted to First-tier Tribunal Remitted to First-tier Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/18/2011 TNT (UK) Ltd HM Revenue & Customs 21/3/2011 FTC/20/2011 Mrs Cherie Smith 21/3/2011 FTC/17/2011 Parveen Azam HM Revenue & Customs HM Revenue & Customs FTC/19/2011 Data Select Ltd HM Revenue & Customs 24/2/2011 FTC/14/2011 Benridge Care Homes Limited HM Revenue & Customs 21 February 2011 FTC/10/2011 A One Distribution Limited HM Revenue & Customs 14 February 2011 FTC/12/2011 ITV Services Limited HM Revenue & Customs 14 February 2011 FTC/15/2011 UBS AG HM Revenue & Customs 14 February 2011 03/03/2011 10 November 2011@10.30am 45 Bedford Square WC1B 3DN 06 December 2011 @ 10.30am 45 Bedford Square London WC1B 3DN 19 April 2012 @10:30am, Royal Courts of Justice, London, WC2A 2LL 15 August 2011 @ 10.30am 45 Bedford Square London WC1B 3DN 02 December 2011 @10:30am, Royal Courts of Justice, London, WC2A 2LL 29 – 30 November 2011 @ 10.30 Royal Courts of Justice, London WC2A 2LL 21 – 28 February 2012 @ 10:00am, Court 55, Royal Courts of Justice, London, WC2A 2LL (Listed consecutively with Deutsche Bank FTC/46/2011) Substantive Appeal Dismissed Substantive Hearing vacated Remitted to Birmingham FTT Appeal withdrawn 22 September 2011 Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Dismissed Substantive Appeal Dismissed Appeal allowed Substantive Permission to appeal to Court of Appeal allowed on some grounds Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/09/2011 Eames Consulting LLP FTC/11/2011 G Comms Limited HM Revenue & Customs HM Revenue & Customs 09 February 2011 9 February 2011 16 November 2011@11:00am 45 Bedford Square WC1B 3DN Preliminary Hearing Directions Withdrawn 31/5/13 25 March 2013 @10:30am 45 Bedford Square WC1B 3DN FTC/13/2011 Rincham Limited FTC/07/2011 Michael McGillen FTC/08/2011 Glen Contract Services Limited FTC/05/2011 Christopher Huhtala FTC/04/2011 HM Revenue & Customs HM Revenue & Customs HM Revenue & Customs 1 February 2011 Withdrawn 31/1/2012 26 January 2011 20 January 2011 19 May 2011 Edinburgh Tribunal Centre 126 George Street, Edinburgh EH2 4HH Substantive Withdrawn HM Revenue & Customs 18 January 2011 Substantive Remitted to First Tier Tribunal (Tax) Anthony Murphy & Robert Horton ( Former Admin of DCC Realisations Limited) HM Revenue & Customs 14 January 2011 Substantive Part Allowed FTC/06/2011 Glaxosmithkline Services Unlimited HM Revenue & Customs 14 January 2011 Substantive Dismissed FTC/03/2011 Opal Carleton Ltd HM Revenue & Customs 12 January 2011 22 Septemebr 2011 @ 10.30am 45 Bedford Square London WC1B 3DN 3 November 2011 @10:30am, Royal Courts of Justice, London, WC2A 2LL 28-29 September 2011 @ 10:30am, Royal Courts of Justice 7 July 2011 @ 10:30am Royal Courts of Justice, London, WC2A 2LL Substantive Appeal withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/01/2011 Brendan MacMahon T/a Irish Cottage Trading HM Revenue & Customs 08 January 2011 19 – 20 December 2011 @11.15am Tribunal Centre Bedford House 1622 Bedford Street Belfast BT2 7FD Substantive Appeal Dismissed FTC/02/2011 DSG Retail Limited 08 January 2011 N/A N/A FTC/98/2010 Michelle Dibble FTC/96/2010 Lancer Scott Ltd Countrywide Estate Agents FS Ltd Decided on written submissions 20-21 October 2011 @10:30am, Royal Courts of Justice, London, WC2A 2LL Decided on written submissions Substantive Appeal withdrawn 26/7/2011 Appeal withdrawn 25/2/2011 Dismissed FTC/97/2010 HM Revenue & Customs HM Revenue & Customs HM Revenue & Customs HM Revenue & Customs Appeal Dismissed FTC/16/2011 Excel RTI Solutions Ltd HM Revenue & Customs 22/12/2010 16 November 2011@11:00am 45 Bedford Square WC1B 3DN Preliminary Hearing Appeal dismissed 30 December 2010 23 December 2010 23 December 2010 25 March 2013 @10:30am 45 Bedford Square WC1B 3DN Directions Substantive 11 & 12 March 2015 The Rolls Buildings, Fetter Lane, London EC4A 1NL @10.30am Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/94/2010 Aberdeen Asset Management PLC HM Revenue & Customs 21 December 2010 FTC/90/2010 Terry Harrison HMRC 17 December 2010 FTC/91/2010 HMRC Greener Solutions Ltd 17 December 2010 FTC/95/2010 Best Buys Supplies Ltd HM Revenue & Customs 13 December 2010 FTC/93/2010 DCM (Optical Holdings) Ltd HM Revenue & Customs 06 December 2010 FTC/89/2010 HMRC Total People Ltd 3 December 2010 FTC/88/2010 Mr Graham Vincent Gouldson HM Revenue & Customs 19 November 2010 FTC/87/2010 Ronald Michael Harris HM Revenue & Customs 16 November 2010 24-25 October 201103-26 Edinburgh Tribunal Centre George House, 126 George Street, Edinburgh, EH2 4HH 24 May 2011 at Tribunal Hearing Centre, Bedford Street, Belfast, BT2 7FD 26 & 27 September 2011@ Royal Courts of Justice Strand London WC2A 2LL 19 October 2011 @ 10:30am, 45 Bedford Square, WC1B 3DN 21 -23 September 2011 @ Edinburgh Tribunal Centre 126 George Street, Edinburgh EH2 4HH**vacated 11 July 2011 @ First Tier Tax Chamber, Alexandra House, 14-22 the Parsonage, Manchester, M3 2JA 24 May 2011 @ Manchester Magistrates Court, Crown Square, Manchester, M3 3FL Substantive Appeal dismissed Substantive Withdrawn Substantive Appeal Allowed Substantive Remitted to First-tier tribunal Substantive Hearing Postponed Refused by consent Substantive Appeal Allowed Substantive Dismissed Decision released 7/6/2011 Withdrawn Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/92/2010 Djilali Benahmed & Laima Miskinyte FTC/86/2010 HM Revenue & Customs FTC/84/2010 Mr H Tanjoukian HM Revenue & Customs DCM (Optical Holdings) Ltd HM Revenue & Customs 12 November 2010 01 November 2010 21 October 2010 Withdrawn 21 -23 September 2011 @ Edinburgh Tribunal Centre 126 George Street, Edinburgh EH2 4HH ** vacated Substantive Hearing Postponed Stayed until April 2013 8- 9 November 2011@ Royal Courts of Justice Strand London WC2A 2LL Substantive Postponed Substantive Appeal Dismissed Allowed by consent 10 – 11 May 2012@ The Rolls Building 100 Fetter Lane London EC4A 1NL FTC/82/2010 Colin Moore HMRC 18 October 2010 9 June 2011 @ 10:30am, 45 Bedford Square, WC1B 3DN Substantive Appeal Dismissed FTC/83/2010 HM Revenue & Customs J D Wetherspoon 18 October 2010 12 – 16 December 2011 @ 10:30am Royal Courts of Justice, London, WC2A 2LL Substantive Appellant’s section 24 appeals– fail Appellant’s section 26 appeals – fai Respondent’s section 26 appeals –part allowed Respondent’s Apportionment of prelim - fail FTC/85/2010 Simpson & Marwick HM Revenue & Customs 18 October 2010 17 June 2011 @ Edinburgh Tribunal Centre 126 George Substantive Part Heard Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Street, Edinburgh EH2 4HH Continued Appeal Hearing 28 June 2011 @ Edinburgh Tribunal, 126 George Street @ 10:00am Allowed FTC/81/2010 Christopher Ryan HM Revenue & Customs 08 October 2010 Decided on written submissions Decided on written submissions FTC/99/2010 Attorney General Charity Commission & Independent Schools Council 8 October 2010 17-27 May 2011 @ 10:30am Royal Courts of Justice, London WC2A 2LL Substantive Preliminary Hearing Interested Parties National council for Voluntary Organisations (NCVO) 18 April 2011 @ 10:00am, Court 55 Royal Courts of Justice, London, WC2A 2LL & TCCJR/03/2010 Independent Schools Council (to be case managed and heard alongside FTC/99/2010) Education Review Group (ERG) Attorney General & Charity Commission Interested Parties National Council for Voluntary Organisations (NCVO) 8 October 2010 17-27 May 2011 @10:30am Royal Courts of Justice London WC2A 2LL Substantive Preliminary Hearing 18 April 2011 @ 10:00am, Court 55, Royal Courts of Justice, London, WC2A 2LL Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) & Education Review Group (ERG) FTC/78/2010 Interfish Ltd HM Revenue & Customs 07 October 2010 FTC/79/2010 Hanover Company Services Ltd 07 October 2010 FTC/80/2010 Howard Schofield HM Revenue & Customs HM Revenue & Customs FTC/77/2010 Hunova- Trans KFT HM Revenue & Customs 27 Sep. 10 FTC/76/2010 HM Revenue & Customs Paul Newey T/A Ocean Finance 22 Sep. 10 05 October 2010 20 – 21 May 2013 The Rolls Buildings, Fetter Lane, London EC4A 1NL Substantive Appeal Dismissed Permission to appeal to the Court of Appeal is Refused Appeal withdrawn 22 – 24 March 2011 @ 10:30am Royal Courts of Justice, London, WC2A 2LL 22 March 2011 @ 10:30am, 45 Bedford Square, London, WC1B 3DN 04 & 05 N0vember 2014 Royal Courts Justice, Rolls Building , 7 Rolls Building, Fetter Lane, EC4A 1NL Substantive Dismissed Permission to appeal to the Court of Appeal is Refused Substantive Dismissed Referral from ECJ Referred to the ECJ Substantive Permission to appeal to Court of appeal granted 1 &2 December 2011@ 10:30am 45 Bedford Square, Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) WC1B 3DN FTC/75/2010 Peter Gunn) HM Revenue & Customs 02 Sep. 10 FTC/74/2010 West Country Vending Service Limited B A A Limited HM Revenue & Customs HM Revenue & Customs 01 Sep. 10 FTC/73/2010 31 August 2010 FTC/71/2010 Gateshead Talmudical College HM Revenue & Customs 27 August 2010 FTC/72/2010 SRI International HM Revenue & Customs 27 August 2010 FTC/69/2010 MJP Media Services Limited HM Revenue & Customs 26 August 2010 FTC/70/2010 Segesta limited (formerly Blackpool Football Properties Club Limited) HM Revenue & Custom 26 August 2010 13 -14 January 2011 @ 10:30am, 45 Bedford Square, London, WC1B 3DN Substantive Appeal Dismissed Withdrawn 14-17 March 2011 @ 2pm on the first day and 10:30am for the remainder, Royal Courts of Justice, WC2A 2LL 22 February 2011 @ 10:30am, 45 Bedford Square, London, WC1B 3DN 18 – 19 May 2011 @ 10:30am, 45 Bedford Square, London, WC1B 3DN 19 May 2011 @ 10:30 am Royal Courts of Justice, WC2A 2LL Substantive 13 July 2011 @ 10:30am Royal Courts of Justice, London, WC2A 2LL 28 July 2011 @ 10.30am 45 Bedford Square London WC1B 3DN Appeal Dismissed Substantive Appeal Dismissed Substantive Appeal Allowed Substantive Cancelled Substantive Appeal Dismissed Oral application for Permission to appeal refused grounds Substantive 14 – 15 May 2012 @ Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/68/2010 Miss AZ HM Revenue & Customs 25 August 2010 FTC/67/2010 Linda Seaton HM Revenue & Customs 24 August 2010 FTC/66/2010 ERF Limited HM Revenue & Customs 9 August 2010 FTC/65/2010 Pertemps Recruitment Partnership Ltd HM Revenue & Customs 29 July 2010 FTC/64/2010 Blada Limited HM Revenue & Customs 22 July 2010 10:30am, Royal Courts of Justice, WC2A 2LL 17 March 2011 @ 10:30am, 45 Bedford Square, London, WC1B 3DN 23 March 2011 @ 10:30am, 45 Bedford Square, London, WC1B 3DN 16 – 17 November 2011 @ 10:30am, Royal Courts of Justice, WC2A 2LL 1- 2 March 2011 @ 10:30am, Royal Courts of Justice, WC2A 2LL 10 February 2011 @ 14:00pm, 45 Bedford Square, London, WC1B 3DN Substantive Appeal Allowed Substantive Allowed Substantive Appeal Dismissed Substantive Appeal Dismissed Security of Costs hearing Adjourned Vacated 19 -20 December 2011 @ 10:30am, 45 Bedford Square, London, WC1B 3DN Security of Costs hearing 07 March 2013 @ 14:00pm, 45 Bedford Square, London, WC1B 3DN Directions 30-31 July 2013 @ 10:30am, 45 Bedford Dismissed Security of Costs hearing Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/63/2010 HM Revenue & Customs Buy As You View Ltd 19 July 2010 FTC/62/2010 Regent Commodities Ltd HM Revenue & Customs 14 July 2010 FTC/61/2010 HMRC 7 July 2010 FTC/60/2010 Grattan Plc FTC/57/2010 Weight Watchers (UK) Ltd C Atkinson and P Smith (exec of the will of W M Atkinson dec.) HM Revenue & Customs HM Revenue & Customs FTC/58/2010 Sharon Lowes HM Revenue & Customs 01 July 2010 FTC/59/2010 Helen Kidd HM Revenue & Customs 01 July 2010 FTC/56/2010 Secret Hotels2 Limited (formerly Med Hotels Ltd) HM Revenue & Customs 29 June 2010 FTC/53/2010 HM Revenue & Customs Brayfal Limited T/a DRK 28 June 2010 Square, London, WC1B 3DN 19 January 2011 @ 10:30am, 45 Bedford Square, London, WC1B 3DN 23 May 2011 @ 10:30 am Royal Courts of Justice, WC2A 2LL 25 July 2011 @ 10:30 am Royal Courts of Justice, WC2A 2LL Substantive Withdrawn Substantive Dismissed Substantive Appeal Allowed 6 July 2010 01 July 2010 Remitted to First tier 04 – 05 October 2011 @ 10:30 am Royal Courts of Justice, WC2A 2LL 04 – 05 October 2011 @ 10:30 am Royal Courts of Justice, WC2A 2LL Substantive Appeal Dismissed Substantive Appeal Dismissed 04 – 05 October 2011 @ 10:30 am Royal Courts of Justice, WC2A 2LL 29 - 30 June 2011 @ 10:30 am Royal Courts of Justice, WC2A 2LL 21 February 2011 @ 10:30am, Royal Courts of Justice, WC2A 2LL (in a 3 day window but Substantive Appeal Dismissed Substantive Appeal allowed Permission to appeal to Supreme Court refused Substantive Appeal dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/55/2010 Goldman Sachs International HM Revenue & Customs 28 June 2010 FTC/50/2010 HM Revenue & Customs FCE Bank Plc 24 June 2010 FTC/51/2010 Moneygram Payment System Inc HMRC 24 June 2010 FTC/52/2010 HM Revenue & Customs General Motors Acceptance Corporation (UK) Plc 24 June 2010 hearing is of 2 days in duration) 4-6 & 9 May 2011 @ 10:30am, Royal Courts of Justice, WC2A 2LL (First day is reading only) 06 May 2011 @ 10:30 am Royal Courts of Justice, WC2A 2LL 07- 09 June 2011 @ 10:30 am Royal Courts of Justice, WC2A 2LL Substantive Appeal Withdrawn Substantive/costs Appeal Dismissed Substantive Appeal Withdrawn 8-9 March 2011 @ 10:30am Royal Court of Justice, WC2A 2LL Substantive Adjourn application to hearing of the appeal. 24-25 January 2012 @ 10:30am Royal courts of Justice, WC2A 2LL Substantive Postponed 13 – 14 February 2012@ The Rolls Building 100 Fetter Lane London EC4A 1NL Reference to CJEU Substantive Directions 01 October 2012@ The Rolls Building 100 Fetter Lane London EC4A 1NL FTC/49/2010 Markets South West (Holding) Ltd HMRC 23 June 2010 7 March 2011 @ Substantive Appeal Dismissed – Permission to appeal to the Court of Appeal granted on two grounds and refused on two grounds. Remitted to FTT for Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/48/2010 HM Revenue & Customs Talentcore t/a Team Spirit 21 June 2010 FTC/54/2010 Connect Global Limited HM Revenue & Customs 21 June 2010 FTC/47/2010 Mr L Smith HM Revenue & Customs 17 June 2010 FTC/46/2010 Greenbank Holidays Limited HM Revenue & Customs 14 June 2010 FTC/45/2010 Capital Air Services Limited (formerly Oxford Air Services Limited) HM Revenue & Customs 26 May 2010 FTC/43/2010 HMRC Mr R J Taylor & Mr N Haimendorf 21 May 2010 FTC/44/2010 HMRC BAA Limited FTC/41/2010 Dr Andreas Helmut Tuczka HM Revenue & 10:30am, 45 Bedford Square, London, WC1B 3DN 21 - 22 July 2011 @ 10:30 am Royal Courts of Justice, WC2A 2LL 29 September 2010 @ 11:00 am, Royal Courts of Justice, WC2A 2LL 11- 12 April 2011 @ 10.30am, Royal Courts of Justice, WC2A 2LL 4- 5 April 2011@ 10:30am, Royal Courts of Justice, WC2A 2LL 01 October 2010 @ 2:00 pm Royal Courts of Justice, WC2A 2LL apportionment Substantive Dismissed Substantive Appeal Dismissed Substantive Dismissed Substantive Appeal Dismissed Substantive Appeal Allowed 4 November 2010 @ 10:30am, Royal Courts of Justice, WC2A 2LL Substantive Appeal Allowed 21 May 2010 14-17 March 2011 @ 2pm on the first day and 10:30am for the remainder, Royal Courts of Justice, WC2A 2LL Substantive Appeal Allowed 13 May 2010 8 -9 February 2011 Substantive Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Customs @ 10:30am, Royal Courts of Justice, WC2A 2LL FTC/42/2010 Helena Partnerships Limited HM Revenue & Customs 12 May 2010 1-2 February 2011 @ 10:30am, Royal Courts of Justice, WC2A 2LL FTC/40/2010 Marcus Webb Golf Professional HM Revenue & Customs 4 May 2010 09 May 2012 @ RCJ 20 October 2010 @ 2pm, 45 Bedford Square, London, WC1B 3DN 23 June 2011 @ 10:30am, Royal Courts of Justice, WC2A 2LL FTC/39/2010 HM Revenue & Customs Mr George Anson (Swift) 16 April 2010 FTC/38/2010 St. Annes Distributor Limited HM Revenue & Customs 14 April 2010 FTC/36/2010 HM Revenue & Customs Kenneth G Colquhoun 09 April 2010 09 May 2012 @ 10:30am, Royal Courts of Justice, WC2A 2LL 11-12 April 2011 @ 10:30am, Royal Courts of Justice, WC2A 2LL** 27 January 2012 @RCJ (Resumed hearing ) 13 October 2010 @ 10:30am, 45 Bedford Square, London, WC1B 3DN 11 October 2010 @ 10am, George House, George Substantive Dismissed Substantive Permission to Court of Appeal refused Directions Appeal Dismissed Substantive Hearing Vacated Substantive Appeal Dismissed Substantive Resumed substantive hearing Allowed - On Double Taxation point. Parties to arrange for the restoration of the appeal on the section 739 point. Substantive Allowed Substantive Appeal Allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Street, Edinburgh FTC/35/2010 Megantic Services Limited HM Revenue & Customs 07 April 2010 FTC/37/2010 Christopher Richards/Skye Inns Limited HM Revenue & Customs 06 April 2010 FTC/34/2010 HM Revenue & Customs Enersys Holding UK Ltd 01 April 2010 FTC/33/2010 HM Revenue & Customs First Nationwide 29 March 2010 FTC/29/2010 Mr Andrew Berry HM Revenue & Customs 26 March 2010 FTC/32/2010 Glebe Farm Dental Practice HM Revenue & Customs 26 March 2010 FTC/31/2010 Forde & McHugh Limited HM Revenue & Customs 24 March 2010 FTC/28/2010 HM Revenue & Customs The Rank Group 19 March 2010 15-16 December 2010 @ 10:30am, Royal Courts of Justice, London, WC2A 2LL 19 July 2011 @ 10:30am, Royal Courts of Justice, London WC2A 2LL 8-9 March 2011 @ 2pm, Royal Courts of Justice, London, WC2A 2LL 23-25 February 2011 @ 2pm on the first day and 10:30am for the remainder, Royal Courts of Justice, WC2A 2LL 14-16 February 2011 @ 10:30am Royal Courts of Justice WC2A 2LL 24 September 2010 @ 10:30am, 45 Bedford Square, London, WC1B 3DN 3-4 February 2011 @ 10:30am, Royal Courts of Justice, London WC2A 2LL 19 April 2010 @ 10:30am Royal Courts of Justice WC2A 2LL Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Withdrawn Substantive Appeal Dismissed Substantive Dismissed Substantive Hearing vacated – Appeal withdrawn Substantive Allowed Directions Remitted to First tier Directions Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) 14 March 2012 @10.30am The Rolls Buildings, Fetter Lane, London EC4A 1NL FTC/26/2010 POWA (Jersey) Limited HM Revenue & Customs 17 March 2010 FTC/27/2010 Westone Wholesale Limited HM Revenue & Customs 16 March 2010 FTC/22/2010 Fabio Massimo Genovese 12 March 2010 FTC/23/2010 Inbev UK Limited HM Revenue & Customs HM Revenue & Customs FTC/24/2010 Carlsberg UK Ltd HM Revenue & Customs 12 March 2010 FTC/25/2010 Deliverance Limited HM Revenue & Customs 12 March 2010 FTC/21/2010 Mr Richard King 09 March 2010 FTC/18/2010 K & N Drinks Logistics Ltd HM Revenue & Customs HM Revenue & 12 March 2010 08 March 2010 25 May 2012 @ 10.30am The Rolls Bldgs. Fetter Lane, EC4A 1NL 20 June 2011 @ 10:30 am Royal Courts of Justice, WC2A 2LL 29 March 2011 @ 10:30am, Royal Courts of Justice, London WC2A 2LL 24 – 25 January 2011 @ 10:30am, Royal Courts of Justice, London, WC2A 2LL 24 – 25 January 2011 @ 10:30am, Royal Courts of Justice, London, WC2A 2LL 20 January 2011 @ 10:30am, Royal Courts of Justice, London, WC2A 2LL 11-12 November Continued Hearing Substantive Dismissed Substantive Withdrawn Withdrawn Withdrawn Substantive Dismissed Substantive Dismissed Substantive Allowed Withdrawn Withdrawn Substantive Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Customs FTC/19/2010 Mr A Joyce HM Revenue & Customs 08 March 2010 FTC/20/2010 Mr A Stott HM Revenue & Customs 08 March 2010 FTC/17/2010 HM Revenue & Customs Raymond John Phillips 26 February 2010 2010 @10:30am, Royal Courts of Justice, London, WC2A 2LL 11-12 November 2010 @10:30am, Royal Courts of Justice, London, WC2A 2LL 11-12 November 2010 @10:30am, Royal Courts of Justice, London, WC2A 2LL 12 January 2011@ 10:30am, 45 Bedford Square, London, WC1B 3DN 28 February 2011 @ 10:30am, 45 Bedford Square, London, WC1B 3DN FTC/16/2010 Icebreaker 1 LLP HM Revenue & Customs 23 February 2010 FTC/14/2010 Derek William Hankinson HM Revenue & Customs 22 February 2010 FTC/15/2010 Queenspice Limited HM Revenue & 22 February 19 April 2011 @ 10:30am, 45 Bedford Square, London, WC1B 3DN 13 - 15 December 2010 @ 10:30am, Royal Courts of Justice, WC2A 2LL 19-21 July 2010 @10:30am, Royal Courts of Justice, WC2A 2LL 21 February 2011 @ Substantive Dismissed Substantive Dismissed Substantive Postponed Substantive cancelled Substantive appeal withdrawn Substantive Part Allowed Substantive Appeal Dismissed Substantive/Continued Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/12/2010 Mr J L & Mrs C A Cooksey FTC/13/2010 HM Revenue & Customs FTC/06/2010 Purple Parking FTC/07/2010 Airparks Services Ltd Customs 2010 10.30am George Street, Edinburgh HM Revenue & Customs Able UK Ltd 19 February 2010 19 February 2010 N/A HM Revenue & Customs HM Revenue & Customs 05/02/2010 05/02/2010 Appeal Substantive N/A Appeal withdrawn 08 December 2010 @ 10:30am Bedford Square Substantive Referred to the ECJ 24-25 November 2010 @ 10:30am, Royal Courts of Justice, WC2A 2LL 20 – 21 January 2011 @ 10:30am, Royal Courts of Justice, WC2A 2LL 24-25 November 2010 @ 10:30am, Royal Courts of Justice, WC2A 2LL Substantive vacated Substantive Appeal withdrawn Substantive vacated Appeal withdrawn Substantive FTC/05/2010 JD Wetherspoon Plc HM Revenue & Customs 04/02/2010 20 – 21 January 2011 @ 10:30am, Royal Courts of Justice, WC2A 2LL 12 – 16 December 2011 @ 10:30am Royal Courts of Justice, London, WC2A 2LL Substantive Appellant’s section 24 appeals– fail Appellant’s section 26 appeals – fai Respondent’s section 26 appeals –part allowed Respondent’s Apportionment of prelim - fail Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/04/2010 HM Revenue & Customs Diana Bryce T/A The Barn 29/01/2010 FTC/02/2010 Parnalls Solicitors Ltd HM Revenue & Customs 21/01/2010 FTC/03/2010 Al Muhammad 18/01/2010 FTC/01/2010 HM Revenue & Customs HM Revenue & Customs VM McLaughlin & Sons FTC/39/2009 HM Revenue & Customs FTC/11/2010 Angela Rosalind Simmons HM Revenue & Customs FTC/46/2009 HM Revenue & Customs Airtours Holiday Transport Limited 29 December 2009 FTC/45/2009 Makhlisur Rahman t/a The Viceroy Indian Restaurant HM Revenue & Customs 23 December 2009 FTC/44/2009 Michael Burton HM Revenue & Customs 22 December 2009 FTC/43/2009 North Yorkshire Police 1. HM Revenue & Customs 2. Deborah Wade 15 December 2009 Robert Brumpton 08/01/2010 31 December 2009 30/12/2009 13 January 2011 @ 10:30am Royal Courts of Justice, London, WC2A 2LL 24 & 25 January 2012 @ 10:30am, 45 Bedford Square, London, WC1B 3DN Substantive Appeal Allowed Substantive Appeal withdrawn with the Tribunal’s consent 18 October 2010 @10:30am Royal Courts of Justice, London, WC2A 2LL 2 August @ 10:30am Bedford Square 2 August 2010 @ 10:30am Bedford Square 5-6 October 2010 @ 10:30am, 45 Bedford Square, London, WC1B 3DN Substantive Referred back to FirstTier Tribunal Appeal withdrawn Substantive Appeal Dismissed Substantive Dismissed Substantive Appeal Allowed 02 March 2011 @ 10:30am Royal Courts of Justice, London, WC2A 2LL 30 June 2010 @ 10:30am 45 Bedford Square, London, WC1B 3DN 8 November 2010 @ 10.30am, Royal Courts of Justice, London WC2A 2LL Vacated Appeal withdrawn Substantive Appeal Dismissed Substantive Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/40/2009 HM Revenue & Customs Nigel P Grogan 10 December 2009 FTC/41/2009 Nigel P Grogan HM Revenue & Customs 10 December 2009 FTC/42/2009 HM Revenue & Customs North Yorkshire Police & Deborah Wade 10 December 2009 FTC/37/2009 HBOS Treasury Services Limited HM Revenue & Customs 9 December 2009 FTC/38/2009 HM Revenue & Customs HBOS Treasury Services Limited 9 December 2009 FTC/08/2010 John Alexander Godden FTC/36/2009 ATEC Associates Limited FTC/10/2010 Clifford Bonner HM Revenue & Customs 04/12/2009 FTC/09/2010 Michael John Phillips HM Revenue & Customs 03/12/2009 FTC/33/2009 HM Revenue & Customs HM Revenue & Customs HM Revenue & Customs Andrew Michael 08/12/2009 4 December 2009 2 December 21-22 June 2010 @ 10:30am Royal Courts of Justice, London, WC2A 2LL 21-22 June 2010 @ 10:30am Royal courts of Justice London, WC2A 2LL 8 November 2010 @ 10.30am, Royal Courts of Justice, London WC2A 2LL 4-6 October 2010 @ 10.30am, Royal Courts of Justice, London WC2A 2LL 4-6 October 2010 @ 10.30am, Royal Courts of Justice, London WC2A 2LL 2 August 2010 @ 10:30am Bedford Square 18 May 2010 @ 10:30am, Royal Courts of Justice, London WC2A 2LL 2 August 2010 @ 10:30am Bedford Square 2 August 2010 @ 10:30am Bedford Square Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Appeal Withdrawn Substantive Appeal Withdrawn Substantive Dismissed Substantive Appeal allowed Substantive Dismissed Substantive Dismissed 5-7 May 2010 Substantive Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) Brander as Executor of the Rt Hon. Gerald Arthur James, Fourth Earl of Balfour HM Revenue & Customs HM Revenue & Customs 2009 OSSC Tribunal George Street Edinburgh 27/11/2009 2 August @ 10:30am Bedford Square 8 November 2010 @ 10.30am, Royal Courts of Justice, London WC2A 2LL 1-3 March 2010 10.30am Royal Courts of Justice WC2A 2LL 9 – 10 Feb 2011 @ 10:30am Bedford Square 26 November 2009 FTC/34/2009 William John Swales FTC/35/2009 Deborah Wade FTC/32/2009 Marks & Spencer Plc HM Revenue & Customs 18 November 2009 FTC/31/2009 Late Editions Limited HM Revenue & Customs 17 November 2009 FTC/30/2009 UT/2009/0001 HM Revenue & Customs Philips Electronics (UK) Limited 12 November 2009 Substantive Dismissed Substantive Appeal Dismissed Substantive Appeal part allowed Substantive Appeal Struck – Out (non compliance) Appeal withdrawn 28-29 June 2010 10.30am, Royal courts of Justice, London, WC2A 2LL Substantive Cancelled Directions FTC/29/2009 HM Revenue & Customs Pendragon Plc 10 November 2009 FTC/28/2009 HM Revenue & Customs Marks & Spencer Plc 6 November 2009 20 December 2010 @ 10:30 am Royal Courts of Justice, WC2A 2LL 10-13 May 2011 @ 10.30am Royal Courts of Justice, London, WC2A 2LL 1-3 March 2010 10.30am Substantive Appeal allowed Substantive Appeal part allowed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/27/2009 Laerstate BV HM Revenue & Customs 5 November 2009 Royal Court of Justice London, WC2A 2LL 13-15 December 2010 @ 10.30am Royal Courts of Justice London, WC2A 2LL 14 January 2011 @ 10.30am Royal Courts of Justice London, WC2A 2LL 12-14 July 2010 10.30am Royal Courts of Justice London, WC2A 2LL Substantive Hearing vacated Directions Appeal struck Out 1/3/2011 Substantive Appeal Dismissed FTC/26/2009 HM Revenue & Customs Legal & General Assurance Society 3 November 2009 FTC/25/2009 HM Revenue & Customs London Clubs Management Limited 2 November 2009 9-11 June 2010 @ 10:30am Royal Courts of Justice London, WC2A 2LL Substantive Appeal Dismissed FTC/30/2010 Mr Michael Dobson HM Revenue & Customs 01 November 2009 Substantive Dismissed FTC/24/2009 Euro Stock Shop Limited HM Revenue & Customs 30 October 2009 Substantive Appeal Dismissed FTC/23/2009 HM Revenue & Customs Mr E W Burton & Others 13 October 2009 2 August 2010 @ 10:30am Bedford Square 5-6 July 2010 10.30am Royal courts of Justice London, WC2A 2LL 6-7 May 2010 10.30am Royal Courts of Justice, London, Substantive Hearing vacated, appeal withdrawn. Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) WC2A 2LL FTC/20/2009 Grimsby College Enterprises Limited HM Revenue & Customs 2 October 2009 FTC/21/2009 HM Revenue & Customs Moorbury Limited 2 October 2009 FTC/19/2009 Mr M Klincke HM Revenue & Customs 30 September 2009 FTC/18/2009 S & I Electronics HM Revenue & Customs 25 September 2009 FTC/17/2009 HM Revenue & Customs S & I Electronics 16 September 2009 25 April 2010 10.30am Royal Courts of Justice, London, WC2A 2LL 24 May 2010 10.30am Royal Courts of Justice, London, WC2A 2LL 28-29 April 2010, Royal Courts of Justice, London, WC2A 2LL 1-3 December 2010 @ 10.30am Royal Courts of Justice London, WC2A 2LL Substantive Decision released – Dismissed. Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Postponed 05- 07 December 2011 @ 10.30am Royal Courts of Justice London, WC2A 2LL 1-3 December 2010 @ 10.30am Royal Courts of Justice London, WC2A 2LL Substantive Remitted to First tier Tribunal Substantive Postponed Substantive Remitted to First tier Tribunal 05- 07 December 2011 @ 10.30am Royal Courts of Justice London, WC2A 2LL Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/15/2009 HM Revenue & Customs Lawrence Jones & Joan Jones 14 September 2009 FTC/16/2009 Mr John Mason HM Revenue & Customs 14 September 2009 FTC/13/2009 Plymouth Marine Laboratory HM Revenue & Customs 19 August 2009 FTC/14/2009 Dawson Group Plc HM Revenue & Customs 19 August 2009 FTC/12/2009 Mithras (Wine Bars) Ltd HM Revenue & Customs 13 August 2009 FTC/10/2009 The Lower Mill Estate Limited HM Revenue & Customs 5 August 2009 FTC/11/2009 PA Holdings HM Revenue & Customs 5 August 2009 FTC/09/2009 Mr R J Smith 28 July 2009 FTC/08/2009 HM Revenue & Customs HM Revenue & Customs PA Holdings 24 July 2009 5 January 2010 10.30am Alexandra House, Manchester, M3 2JA 24-25 March 2010 10.30am George House, 126 George Street, Edinburgh, EH2 4HH 26 May 2010 10.30am Royal Courts of Justice London, WC2A 2LL 25 March 2010 10.30am Royal Courts of Justice London, WC2A 2LL 5 March 2010 10.30am 45 Bedford Square, London, WC1B 3DN 28-29 June 2010, Royal Courts of Justice, London, WC2A 2LL 16-18 February 2010 10.30am Royal Courts of Justice London, WC2A 2LL 16-18 February 2010, Royal Courts of Justice, Substantive Appeal Dismissed Substantive Appeal Dismissed Substantive Hearing vacated, appeal withdrawn. Substantive Appeal Dismissed Substantive Remitted back to Firsttier Tribunal Tax Substantive Appeal Allowed Substantive Appeal Dismissed Substantive Appeal Withdrawn on 22/07/2010 Appeal Dismissed Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) London, WC2A 2LL FTC/07/2009 Mr & Mrs Coll HM Revenue & Customs 20 July 2009 4-5 March 2010 10.30am 45 Bedford Square, London, WC1B 3DN 19 November 2009 10.30am 45 Bedford Square, London, WC1B 3DN See above Substantive Appeal Dismissed FTC/06/2009 HM Revenue & Customs Steven Lunn 7 July 2009 Substantive Decision released on 26 November 2009 FTC/05/2009 Marks and Spencer Plc 29 June 2009 FTC/04/2009 HM Revenue & Customs HM Revenue & Customs Marks and Spencer Plc Substantive Appeal part allowed 16 June 2009 1-3 March 2010 10.30am Court 55, Royal Courts of Justice, London, WC2A 2LL Substantive Appeal part allowed FTC/02/2009 & FTC/22/2009 Privacy Application HM Revenue & Customs 2 June 2009 Details withheld Substantive HM Revenue & Customs 15 May 2009 N/A N/A Directions issued on 3 December 2009 Decision released 14 December 2009 APPEAL WITHDRAWN FTC/03/2009 Cable and Wireless PLC Upper Tribunal (Tax and Chancery Chamber) Forthcoming Hearings and Register (Updated 29/01/2016) FTC/01/2009 Compound Interest Project: (1) John Wilkins (Motor Engineers) Limited (2) John Pudney Limited t/as Horsham Motors (3) Square Furneaux Limited (4) Robmar Limited t/as Worthin Kia (5) Lookers Plc HM Revenue & Customs 11 May 2009 8 June-12 June 2009 10.30am Court 55 Royal Courts of Justice Strand, London, WC2A 2LL Substantive Decision released on 15 September 2009
