Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
United Kingdom decisions
Decisions matching the current search
Smith v Revenue and Customs (INCOME TAX and VAT) [2026] UKFTT 663 (TC) (06 May 2026)
The Tribunal upheld HMRC’s income tax and VAT assessments and most penalties, finding the appellant continued to run the business after March 2003, but ordered recalculation where figures overcharged.
Smith v Revenue and Customs (INCOME TAX and VAT) [2026] UKFTT 663 (TC) (06 May 2026)
The tribunal considered HMRC income tax and VAT assessments against a former accountant, including whether he still ran the business after a 2003 sale.
Parker v Revenue and Customs (INCOME TAX - Statutory Residence Test) [2026] UKFTT 652 (TC) (01 May 2026)
The tribunal held that four disputed days were excluded under the statutory residence test, leaving the appellant with 89 UK days and non-resident for 2019/20.
JONATHAN OPPENHEIMER v Revenue & Customs (INCOME TAX - whether resident in UK or RSA - Article 4 of the Republic of South Africa/UK Double Tax Treaty 2002) [2022] UKFTT 112 (TC) (24 March 2022)
The Tribunal held that Jonathan Oppenheimer was treaty resident in South Africa, applying the UK/South Africa tax treaty tiebreakers on vital interests and habitual abode.
JONATHAN OPPENHEIMER v Revenue & Customs (INCOME TAX - whether resident in UK or RSA - Article 4 of the Republic of South Africa/UK Double Tax Treaty 2002) [2022] UKFTT 112 (TC) (24 March 2022)
The Tribunal allowed Jonathan Oppenheimer’s appeal, holding that his treaty residence under the UK/South Africa tax treaty was in South Africa.
G E Financial Investments v Revenue & Customs (Corporation Tax - UK-US Double Tax Convention) [2021] UKFTT 210 (TC) (8 June 2021)
The tribunal held that share stapling under US tax law did not make GEFI a US resident for treaty purposes, and it also rejected the alternative permanent establishment claim.
G E Financial Investments v Revenue & Customs (Corporation Tax - UK-US Double Tax Convention) [2021] UKFTT 210 (TC) (8 June 2021)
The Tribunal dismissed GEFI’s appeal, holding that a share-staple arrangement did not make it resident in the US under the treaty and that it had no US permanent establishment.
Rumbelow & Anor v Revenue & Customs [2013] UKFTT 637 (TC) (31 October 2013)
The tribunal held that Mr and Mrs Rumbelow remained UK resident for the relevant tax years, finding no distinct break in the pattern of their lives after leaving the UK.
Rumbelow & Anor v Revenue & Customs [2013] UKFTT 637 (TC) (31 October 2013)
The Tribunal held that Mr and Mrs Rumbelow remained UK resident for the relevant tax years, finding no sufficient break in their UK ties after April 2001.
Explore more
