England and Wales Case Law

Burch & Anor v Nelson (Determined Boundary application - whether boundary capable of being determined with required precision on evidence available)

Burch & Anor v Nelson (Determined Boundary application - whether boundary capable of being determined with required precision on evidence available) [2026] UKFTT 303 (PC) (23 February 2026)

The tribunal refused to determine a disputed boundary because the 1917 conveyance, plan, and physical evidence did not identify it with enough precision.

• Boundary determination
• Land conveyancing
• Evidentiary requirements
• Boundary-determination
• Land-registration
• Property-law

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J's Supermarket Ltd, R (on the application of) v Secretary of State for the Home Department

The Secretary of State’s decision to revoke the Claimant’s sponsor licence was rational, adequately reasoned, and procedurally fair. The Claimant was given clear notice of the allegations, an opportunity to respond, and the Secretary of State considered those responses. The discrepancies between the job descriptions and actual duties justified the conclusion that the vacancies were not genuine. Other alleged breaches and failures, even if individually minor, cumulatively supported revocation. No material procedural unfairness or error of law was established, and even if there were minor flaws…

Source excerpt

• Sponsor licence revocation
• Procedural fairness
• Judicial review
• Genuine vacancy
• Employer duties
• Evidentiary requirements

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Baggott v Wakefield (Adverse possession - unregistered land - car parking)

Baggott v Wakefield (Adverse possession - unregistered land - car parking) [2025] UKFTT 1079 (PC) (14 August 2025)

The Tribunal refused an adverse possession claim over a small strip of unregistered land behind Trinity Lane, finding the evidence of parking and bin storage too vague and inconsistent.

• Adverse possession
• Unregistered land
• Car parking rights
• Tribunal procedure
• Evidentiary requirements
• Adverse-possession

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Haque v Secretary of State for the Home Department

Haque v Secretary of State for the Home Department [2025] EWCA Civ 826 (10 March 2025)

The Court of Appeal refused permission to appeal in a judicial review challenge to a visitor visa refusal, holding any alleged errors were immaterial.

• Entry clearance
• Visitor visa refusal
• Credibility assessment
• Evidentiary requirements
• Proportionality of expenditure
• Material error

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Laurence Supply Co (Leather Goods) Limited v The Commissioners for HMRC

The Upper Tribunal refused permission to appeal against an FTT customs classification decision, rejecting arguments on apparent bias and alleged legal errors in the evidential findings.

• Customs classification
• Apparent bias
• Burden of proof
• Evidentiary requirements
• Customs-classification
• Apparent-bias

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FS Commercial Ltd v The Commissioners for HMRC

The Upper Tribunal dismissed FS Commercial’s VAT appeal, holding that the FTT’s review of HMRC’s refusal was supervisory and limited to evidence before HMRC.

• Value added tax (vat)
• Input tax deduction
• Tribunal jurisdiction
• Supervisory review
• Evidentiary requirements
• Vat

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Haque v Secretary of State for the Home Department

Any errors in the entry clearance officer's assessment, including the hotel booking and financial proportionality, were immaterial and did not affect the outcome; the officer was entitled to reach the decision based on the evidence supplied.

Source excerpt

• Entry clearance
• Credibility assessment
• Evidentiary requirements
• Proportionality
• Procedural fairness

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Infinity Treasures Pte Ltd v Global Currency Exchange Network Limited

Infinity Treasures has no legal claim to the fund as it failed to show authority for Global Currency to pay its commission from investor funds, and the fund was held on trust for investors. Only eligible investors who complied with the court’s evidentiary requirements and whose investments fell within the relevant period are entitled to a pro rata share of the fund. Global Currency is not entitled to its costs from the fund as it failed to establish a proper basis for payments made and contributed to the need for interpleader.

Source excerpt

• Interpleader
• Stakeholder applications
• Trust funds
• Costs orders
• Evidentiary requirements

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Abdi & Ors v Entry Clearance Officer

Abdi & Ors v Entry Clearance Officer [2023] EWCA Civ 1455 (07 December 2023)

The Court of Appeal held the First-tier Tribunal acted unfairly by deciding the EEA family permit appeals on an unraised point about remittance source.

• Procedural fairness
• Dependency under eea regulations
• Tribunal procedure
• Remittances and financial support
• Evidentiary requirements
• Procedural-fairness

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Allegion (UK) Limited v The Commissioners for HMRC

The tribunal dismissed Allegion’s historic VAT bad debt relief appeal, finding it had not proved the claim, and that documentary evidence showed prior relief claims in the group.

• Vat bad debt relief
• Burden of proof
• Retention of title clause
• Historical claims
• Evidentiary requirements
• Vat-bad-debt-relief

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