Decisions

Decisions prior to April 2003 not available by search

VAT | Special Commissioners | Customs Duties | Excise Duties | Insurance Premium Tax | Landfill Tax

You can access all our decisions from April 2003 by searching our decisions database below.

Category	-- Choose a Category -- 1 AGGREGATES LEVY 2 AIR PASSENGER DUTY 3 BUREAUX DE CHANGE 4 CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS 5 CLIMATE CHANGE LEVY 6 COMMUNITY INVESTMENT TAX CREDIT 7 CUSTOMS DUTY 8 EXCISE DEALER (R.E.D.S) 9 EXCISE DRAWBACK 10 EXCISE DUTY APPEALS 11 EXCISE DUTY - BEER 12 EXCISE DUTY - BETTING AND GAMING 13 EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) 14 EXCISE DUTY SUSPENSION 15 EXCISE DUTY HYDROCARBON OIL - (See also EXCISE RESTORATION OF VEHICLE) 16 EXCISE DUTY RED DIESEL (see EXCISE HYDROCARBON OIL) 17 EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) 18 EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) 19 EXCISE DUTY TOBACCO 20 EXCISE DUTY WINE 21 EXCISE TRANSIT PROCEDURE 22 EXCISE WAREHOUSE 23 INCOME TAX/CORPORATION TAX 24 INHERITANCE TAX 25 INSURANCE PREMIUM TAX 26 LANDFILL TAX 27 NATIONAL INSURANCE CONTRIBUTIONS 28 PETROLEUM REVENUE TAX 29 PROCEDURE 30 STAMP DUTY 31 VAT - ACQUISITIONS OF GOODS 32 VAT - ADMINISTRATION 33 VAT - ANTIQUES AND WORKS OF ART 34 VAT - APPEALS 35 VAT - ASSESSMENTS 36 VAT - AVOIDANCE 37 VAT - BUILDERS 38 VAT - BUSINESS 39 VAT - CAPITAL GOODS 40 VAT - CARS 41 VAT - CONSIDERATION 42 VAT - EXEMPT SUPPLIES 43 VAT - EXEMPTION - PARTIAL 44 VAT - HUMAN RIGHTS 45 VAT - INPUT TAX 46 VAT - INTEREST 47 VAT - INVOICES 48 VAT - PENALTIES 49 VAT - REDUCED RATES 50 VAT - REGISTRATION 51 VAT - REPAYMENTS 52 VAT - SECURITY- REQUIREMENT FOR 53 VAT - SPECIAL SCHEMES 54 VAT - SUPPLY 55 VAT - ZERO-RATING 56 VAT - OTHER 57 Reference to Europe 59 MONEY LAUNDERING
Sub Category	-- Choose a Category first --
Decision date	(dd/mm/yyyy)
File number
Date from (inc)	(dd/mm/yyyy)
Date to (inc)	(dd/mm/yyyy)
Claimant
Judge	-- Choose a Judge -- Avery Jones, Dr John Avery Jones CBE Aaronson, Graham Aaronson QC Aleksander, Nicholas Aleksander ALLATT, Ms Sarah ALLATT AUSTEN, James AUSTEN BAILEY, Miss Jane BAILEY BAIRD, N A BAIRD BALDWIN, MARK BALDWIN Barlow, Richard Barlow BARRETT, G Noel BARRETT BARTON, John M BARTON BEARE, Tony BEARE BEDENHAM, David BEDENHAM BERNER, Roger BERNER BISHOPP, Colin BISHOPP BLEWITT, Miss J BLEWITT Bowler, Tracey Bowler BRANNAN, Guy BRANNAN BRICE, Dr A Nuala BRICE BROOKS, John BROOKS BROWN, Mrs Amanda BROWN CANNAN, Jonathan CANNAN CHAPMAN, Richard CHAPMAN CITRON, Zachary CITRON CLARK, John CLARK CONNELL, Michael CONNELL CORNWELL-KELLY, Mr CORNWELL-KELLY COUTTS, T Gordon COUTTS QC COVERDALE, Donald COVERDALE DEAN, Jennifer DEAN DEAN, Rayna DEAN DEMACK, David DEMACK DENT, John N DENT LLB DEVLIN, Alistair DEVLIN DHALIWAL, Bal DHALIWAL DINSMORE, Mrs M DINSMORE QC Everett THK, Everett THK Fairpo, Anne Fairpo FALK, SARAH FALK FRYER-SPEDDING, John H FRYER-SPEDDING CBE GAMMIE, Malcolm GAMMIE QC GANDHI, Pauline GANDHI GEMMELL, W Ruthven GEMMELL GETHING, Heather GETHING GHOSH, Julian GHOSH Gibson, Ms Heather Gibson GILLETT, Philip GILLETT GILLILAND, Mrs E GILLILAND GORT, Miss J GORT GREEN, Fionagh GREEN GREENBANK, Ashley GREENBANK HACKING, Christopher HACKING HEIM, Paul HEIM CMG HELLIER, Charles HELLIER Hennessey, A F Hennessey HERRINGTON, Timothy HERRINGTON HINCHLIFFE, Peter HINCHLIFFE HORSFIELD, Peter M F HORSFIELD QC Huddleston, Ian Huddleston HUDSON, Abigail HUDSON HUGGINS, Rodney HUGGINS HYDE, Ian HYDE JOHNSON, MICHAEL S JOHNSON JONES, Rupert JONES JONES, Geraint JONES QC KEMPSTER, Peter KEMPSTER Kenneth Mure QC, Mr Kenneth Mure QC KHAN, Dr K KHAN KING, Barbara KING LATHAM, David LATHAM LAWSON, Peter H LAWSON LONG, Andrew LONG LYONS, Joanna LYONS MAINWARING-TAYLOR, Rachel MAINWARING-TAYLOR MALEK, Asif MALEK MANUELL, Judge MANUELL MANYARARA, Natsai MANYARARA MCGREGOR, Abigail MCGREGOR McKEE, His Honour John McKEE QC McKEEVER, Marilyn McKEEVER MCKENNA, Alison MCKENNA MCNALL, Dr Christopher MCNALL MENZIES-CONACHER, Ian MENZIES-CONACHER MITTING, Lady MITTING MORGAN, Harriet MORGAN MOSEDALE, Barbara MOSEDALE MURE, Mr Kenneth MURE QC MYERSCOUGH, Helen MYERSCOUGH NICHOLL, Mrs Victoria NICHOLL NICOL, Angus S T E NICOL NOWLAN, Howard NOWLAN O'Brien, Mr B M F O'Brien Oliver, Sir Stephen Oliver QC OLIVER, His Honour Stephen OLIVER QC PAINES, Nicholas PAINES QC PALMER, Malcolm J F PALMER Patrick, His Honour Judge Medd Patrick O.B.E., Q.C. PEREZ, Rachel PEREZ PETHERBRIDGE, P PETHERBRIDGE Plumptre, Miss Jane Plumptre POOLE, Kevin POOLE POON, Dr Heidi POON POPPLEWELL, Nigel POPPLEWELL PORTER, David S PORTER POWELL, Miss Judith M POWELL PRITCHARD, Mrs Gretta PRITCHARD RADFORD, Mrs S M G RADFORD RAGHAVAN, Swami RAGHAVAN RANKIN, Alastair J RANKIN REDSTON, ANNE REDSTON REID, J Gordon REID QC RICHARDS, Jonathan RICHARDS RIDDELL, S Paterson RIDDELL RUSSELL, Henry RUSSELL OBE SADLER, A Edward SADLER SAINI, Parminder SAINI SCOTT, Andrew SCOTT SCOTT, Thomas SCOTT SCOTT, Anne SCOTT SHEPPARD, Peter SHEPPARD SHIPWRIGHT, Adrian J SHIPWRIGHT SHORT, Rachel SHORT SINFIELD, Mr Greg SINFIELD SINFIELD, Greg SINFIELD STAKER, Dr Christoper STAKER Sukul, Kim Sukul SWINNERTON, Kelvan SWINNERTON TAYLOR, Jennifer N TAYLOR THOMAS, Richard THOMAS TILDESLEY, W Michael S TILDESLEY OBE TRIGGER, Jennifer TRIGGER VELLINS, Ian E VELLINS VOS, Robin VOS WALLACE, W Theodore O WALLACE WALTERS, John L WALTERS QC WARBURTON, Miss Jean WARBURTON Warren, Mr Justice Warren QC Watkinson, Howard Watkinson WILLIAMS, Geraint WILLIAMS WILLIAMS, Dr David W WILLIAMS Zaman, Jeanette Zaman
Reported number	R (  )  /

Date	File No.	Category	Subcategory
11/06/2024	TC 09248	PROCEDURE	Other
17/04/2024	TC 09138	PROCEDURE	Other
11/04/2024	TC 9140	PROCEDURE	Other
10/04/2024	TC 09139	PROCEDURE	Other
10/04/2024	TC 09137	PROCEDURE	Other
10/04/2024	TC 09132	PROCEDURE	Other
10/04/2024	TC 09131	PROCEDURE	Other
09/04/2024	TC 09135	PROCEDURE	Other
08/04/2024	TC 09136	PROCEDURE	Other
03/04/2024	TC 09118	PROCEDURE	Other

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