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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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	2025 United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> 2025 United Kingdom Upper Tribunal (Tax and Chancery Chamber) URL: https://www.bailii.org/uk/cases/UKUT/TCC/

2025 United Kingdom Upper Tribunal (Tax and Chancery Chamber)

January

• Bridgecom International Ltd v Revenue and Customs (PROCEDURE - COSTS - construction of Rule 11(2) Tribunal Procedure (FTT)(Tax Chamber) Rules 2009 requiring parties to send or deliver notice to Tribunal of appointment of non-legal representatives - application to costs shifting jurisdiction under Rule 10(1)(c) for cases allocated to the complex category) [2025] UKUT 3 (TCC) (07 January 2025)
• Delaney v Revenue and Customs (Re Application for Permission to Appeal) [2025] UKUT 5 (TCC) (10 January 2025)
• FS Commercial Ltd v Revenue and Customs (VAT - scope of grounds of appeal to the FTT - whether FTT jurisdiction supervisory or appellate) [2025] UKUT 13 (TCC) (14 January 2025)
• Revenue and Customs v Sonder Europe Ltd (VAT - Tour Operators' Margin Scheme - apartments leased to taxpayer and used to provide short term accommodation to travellers - whether supplies of designated travel service - whether any requirements that the bought-in supply be used for direct benefit of travellers) [2025] UKUT 14 (TCC) (14 January 2025)
• Revenue and Customs v Yorkshire Agricultural Society (VALUE ADDED TAX - exemption for certain fund-raising events by charities - whether applicable to Great Yorkshire Show - meaning and application of Value Added Tax Act 1994 Schedule 9 Group 12 Item 1 - interpretation in conformity with Principal VAT Directive) [2025] UKUT 4 (TCC) (09 January 2025)