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	2022 United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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2022 United Kingdom Upper Tribunal (Tax and Chancery Chamber)

January

• (1) Urenco Chemplants Limited and (2) Urenco UK Limited v Revenue and Customs [2022] UKUT 22 (TCC) (28 January 2022)
• Andrew and Tiffany Doe v Revenue and Customs [2022] UKUT 2 (TCC) (17 January 2022)
• Oisin Fanning v Revenue and Customs [2022] UKUT 21 (TCC) (21 January 2022)

February

• Gidiplus Limited v The Financial Conduct Authority [2022] UKUT 43 (TCC) (16 February 2022)
• HSBC Electronic Data Processing (Guangdong) Ltd and Others v Revenue and Customs [2022] UKUT 41 (TCC) (15 February 2022)
• John Hargreaves v Revenue and Customs [2022] UKUT 34 (TCC) (11 February 2022)
• Royal Bank of Canada v Revenue and Customs [2022] UKUT 45 (TCC) (17 February 2022)
• Y4 Express Limited v Revenue and Customs [2022] UKUT 40 (TCC) (17 February 2022)

March

• Hadee Engineering Co Ltd & Others v Revenue & Customs [2022] UKUT 84 (TCC) (17 March 2022)
• Revenue and Customs v AML Tax (UK) Limited [2022] UKUT 81 (TCC) (14 March 2022)
• Revenue and Customs v RMF Construction Services Limited [2022] UKUT 67 (TCC) (8 March 2022)
• Revenue and Customs v Volkerrail Plant Limited, Volkerrail Power Limited, VolkerFitxPatrick Limited, Volkerrail Limited [2022] UKUT 78 (TCC) (7 March 2022)
• Revenue & Customs v Tasca Tankers Limited [2022] UKUT 88 (TCC) (18 March 2022)
• William Archer v Revenue and Customs [2022] UKUT 61 (TCC) (4 March 2022)

April

• R.T. Rate Limited and Others v Revenue and Customs [2022] UKUT 118 (TCC) (13 April 2022)
• Wyatt Paul v Revenue and Customs [2022] UKUT 116 (TCC) (25 April 2022)

May

• Andrew Page and Others v The Financial Conduct Authority [2022] UKUT 124 (TCC) (4 May 2022)
• HBOS PLC & Lloyds Banking Group PLC v Revenue and Customs [2022] UKUT 139 (TCC) (18 May 2022)
• Revenue and Customs v Bashir Ahmed Jafari [2022] UKUT 119 (TCC) (4 May 2022)
• Revenue and Customs v Nicola Martino [2022] UKUT 128 (TCC) (11 May 2022)
• Revenue and Customs v Pub Stuff Limited [2022] UKUT 145 (TCC) (30 May 2022)

June

• Barclays Partner Finance Applicants v The Financial Conduct Authority [2022] UKUT 151 (TCC) (15 June 2022)
• Foundation Partners (GP)v Revenue and Customs [2022] UKUT 167 (TCC) (27 June 2022)
• Revenue and Customs v Chelmsford City Council [2022] UKUT 149 (TCC) (15 June 2022)
• Vladimir Consulting Limited v The Financial Conduct Authority [2022] UKUT 168 (TCC) (28 June 2022)

July

• (1)Revenue and Customs v Bluecrest Capital Management LP and others and (2) Andrew Dodd and others v Revenue and Customs [2022] UKUT 200 (TCC) (22 July 2022)
• Altrad Services Limited (1) Robert Wiseman and Sons LTD (2) v Revenue and Customs [2022] UKUT 185 (TCC) (12 July 2022)
• BCM Cayman LP and Bluecrest Capital Management Cayman Limited v Revenue and Customs [2022] UKUT 198 (TCC) (22 July 2022)
• Conservatory Roofing UK Ltd v Revenue and Customs [2022] UKUT 182 (TCC) (11 July 2022)
• E.ON UK PLC v Revenue and Customs [2022] UKUT 196 (TCC) (19 July 2022)
• LG Park HT1 LTD,UPS SGP Ltd and Others v Revenue and Customs [2022] UKUT 178 (TCC) (7 July 2022)
• Revenue and Customs v Blackrock Holdco 5 LLC [2022] UKUT 199 (TCC) (19 July 2022)
• Revenue and Customs v Euromoney Institutional Investor PLC [2022] UKUT 205 (TCC) (29 July 2022)
• Revenue and Customs v Mid Ulster District Council [2022] UKUT 197 (TCC) (19 July 2022)
• Revenue and Customs v Netbusters (UK) Limited [2022] UKUT 175 (TCC) (5 July 2022)

August

• CF Booth Limited v Revenue and Customs [2022] UKUT 217 (TCC) (9 August 2022)
• Edward Cumming Bruce v Revenue and Customs [2022] UKUT 233 (TCC) (24 August 2022)
• Harrison v Revenue and Customs [2022] UKUT 216 (TCC) (8 August 2022)
• Priory London Ltd v Revenue and Customs [2022] UKUT 225 (TCC) (12 August 2022)
• Revenue and Customs v Dolphin Drilling Limited [2022] UKUT 212 (TCC) (4 August 2022)

September

• Belkin Limited v Revenue and Customs [2022] UKUT 244 (TCC) (2 September 2022)
• Ellis & Anor v Revenue And Customs [2022] UKUT 254 (TCC) (21 September 2022)
• Moneybrain Ltd v The Financial Conduct Authority [2022] UKUT 257 (TCC) (22 September 2022)
• Moneybrain Ltd v The Financial Conduct Authority [2022] UKUT 269 (TCC) (30 September 2022)
• Northside Fleet Ltd v Revenue And Customs (VAT - Whether First-tier Tribunal followed correct approach when denying input tax credit under Kittel principles - yes) [2022] UKUT 256 (TCC) (22 September 2022)
• Przemyslaw Soszynski Trading As Phenix Consultancy v Financial Conduct Authority [2022] UKUT 247 (TCC) (12 September 2022)
• Revenue and Customs v Aozora GMAC Investment Ltd : [2022] UKUT 258 (TCC) (23 September 2022)
• Revenue and Customs v Mohammed Zaman : [2022] UKUT 252 (TCC) (16 September 2022)
• Revenue and Customs v Mr Neil pickles and Mrs Sharon Pickles (Cross Appeals) : [2022] UKUT 253 (TCC) (20 September 2022)

October

• Northumbria Healthcare NHS Foundation Trust v Revenue and Customs [2022] UKUT 267 (TCC) (6 October 2022)
• Umuthi Healthcare Solutions PLC v The Financial Conduct Authority : [2022] UKUT 275 (TCC) (14 October 2022)

November

• GB Fleet Hire Ltd v Revenue and Customs (PROCEDURE - cancellation of VAT registration in 2017 for risk of abuse - cancellation not appealed) [2022] UKUT 307 (TCC) (17 November 2022)
• Kwik-fit Group & Ors v Revenue And Customs (CORPORATION TAX - loan relationships) [2022] UKUT 314 (TCC) (25 November 2022)
• Ladson Preston Ltd and AKA Developments Greenview Ltd v Revenue and Customs (STAMP DUTY LAND TAX - Multiple dwellings relief - whether buildings in process of being constructed for use as dwellings) [2022] UKUT 301 (TCC) (15 November 2022)
• Michael and Bridget Brown v Revenue and Customs (STAMP DUTY AND LAND TAX - avoidance scheme - arrangement under which house sold to unlimited company and then to shareholders on reduction of share capital) [2022] UKUT 298 (TCC) (14 November 2022)
• Mirza v Commissioners for HM Revenue and Customs (VAT - Whether procedural irregularity in FTT hearing led to a witness not being called) [2022] UKUT 291 (TCC) (9 November 2022)
• Moneybrain Limited v The Financial Conduct Authority [2022] UKUT 308 (TCC) (18 November 2022)
• NTK Leisure Limited v Revenue and Customs [2022] UKUT 289 (TCC) (3 November 2022)
• Push Energy Ltd v Revenue and Customs (PROCEDURE - application for direction from FTT seeking disclosure from the European Commission of a document in relation to an appeal against duties) [2022] UKUT 312 (TCC) (18 November 2022)
• Stuart Fox v Revenue and Customs (SDLT - Section 45 Finance Act 2003 - sub-sale scheme - whether assessment should have been made on husband and wife jointly) [2022] UKUT 310 (TCC) (17 November 2022)

December

• The Borough Council of King's Lynn and West Norfolk v HM Revenue and Customs [2022] UKUT 326 (TCC) (6 December 2022)
• Clipperton & Anor v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions) [2022] UKUT 351 (TCC) (20 December 2022)
• Gary Wagstaff v The Commissioners of HM Revenue and Customs [2022] UKUT 327 (TCC) (6 December 2022)
• Revenue And Customs v Root2 Tax Ltd (DOTAS provisions - notifiable arrangements - duties of promoter) [2022] UKUT 353 (TCC) (20 December 2022)