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England and Wales decisions
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The Tribunal dismissed Pacific Computers’ VAT appeal, finding its CPU and iPod trades were connected to MTIC fraud and that it knew or should have known.
Commissioners for His Majesty's Revenue and Customs v Colchester Institute Corporation [2026] EWCA Civ 363 (27 March 2026)
The Court of Appeal dismissed HMRC’s appeal, holding that government education funding to Colchester Institute Corporation was consideration for VAT purposes.
The Upper Tribunal held most Voluntary Scheme payments made by Boehringer to DHSC were not Article 90 VAT rebates, save for direct DHSC supplies.
The defendant lawfully applied the correct legal tests, including the elevated protection and proportionality required by EU law, considered comparative rehabilitation and risk, and maintained lawful detention; no material public law error was established.
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Dich, R (On the Application Of) v Secretary of State for the Home Department [2026] EWHC 502 (Admin) (10 March 2026)
Judicial review challenge to interim removal certification, deportation and detention of a French national convicted of terrorism-related offending was dismissed.
Decisions to deport EU citizens with ILR for offences committed after Brexit constitute restrictions on residence rights under the Withdrawal Agreement. However, Article 20.2 of the Withdrawal Agreement allows deportation for such conduct solely under national legislation, and does not require an EU proportionality assessment or substantive safeguards from Chapter VI of the Citizens’ Rights Directive. Procedural safeguards from the Directive may apply only to the extent not inconsistent with Article 20.2. The appeals are dismissed on the proportionality ground, as the effect of the Withdrawal…
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The Employment Appeal Tribunal refused an appeal by the Advocate General for Scotland, upholding findings that an Army reservist was a worker and had suffered unlawful less favourable treatment.
FS Commercial Ltd v Commissioners for His Majesty's Revenue and Customs [2026] EWCA Civ 29 (27 January 2026)
The Court of Appeal held that an FTT appeal against HMRC’s refusal of VAT input tax under Regulation 29(2) is supervisory only, even where an assessment is issued.
O'Brien & Ors v Crown Prosecution Service & Ors [2025] EWHC 3387 (Admin) (22 December 2025)
Permission for judicial review was refused in three linked EncroChat claims challenging EIOs, JIT data-sharing, Dubai data, proportionality, and time limits.
The Supreme Court held that VAT on professional fees linked to selling shares in a subsidiary was not deductible because the fees were directly linked to the exempt share sale.
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