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England and Wales Case Law

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Tax-law

Michael Nielson v The Commissioners for HMRC

The Upper Tribunal refused permission to appeal in a tax dispute about a Corrective Action Form, holding no arguable error of law in the FTT’s rulings.

  • Self-assessment-amendment
  • Tax-avoidance-scheme
  • Accelerated-payment-notice
  • Follower-notice
  • Closure-notice
  • Jurisdiction-of-tribunal
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Data-protection

Dr Javendra Patel v The Information Commissioner

The First-tier Tribunal struck out Dr Patel’s section 166 DPA 2018 application after the Information Commissioner had already issued an outcome on his complaint.

  • Section-166-dpa-2018
  • Jurisdiction-of-tribunal
  • Strike-out-applications
  • Remedies-for-data-protection-complaints
  • Data-protection
  • Tribunal-procedure
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Data-protection

Lisa Francine Djedje v The Information commissioner

The First-tier Tribunal struck out a section 166 DPA 2018 application against the Information Commissioner, holding it challenged the merits of the complaint outcome and had no reasonable prospects.

  • Section-166-dpa-2018
  • Jurisdiction-of-tribunal
  • Procedural-fairness
  • Merits-review
  • Ico-complaint-handling
  • Data-protection
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Tax-law

Henry Gwyn-Jones v The Commissioners for HMRC

The Upper Tribunal held HMRC could amend its statement of case to include a foreign dividend within the appeal’s scope and dismissed the appeal.

  • Jurisdiction-of-tribunal
  • Closure-notices
  • Amendment-of-statement-of-case
  • Scope-of-appeal
  • Income-tax-liability
  • Self-assessment
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Tax-law

Purple Pay Limited & Anor v The Commissioners for HMRC

The tribunal granted HMRC’s partial strike-out application, holding that challenges to the stop notice itself were outside jurisdiction and that the disputed grounds had no realistic prospect of success.

  • Stop-notice-penalties
  • Joint-and-several-liability-notices
  • Jurisdiction-of-tribunal
  • Strike-out-applications
  • Reasonable-excuse-defence
  • Abuse-of-process
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Data-protection

Andrew White v The Information Commissioner

The Tribunal struck out Andrew White’s appeal, holding that section 166 DPA 2018 does not let it review the substance of the Commissioner’s outcome once one has been given.

  • Section-166-dpa-2018
  • Procedural-requirements-of-information-commissioner
  • Jurisdiction-of-tribunal
  • Appropriate-steps-under-dpa
  • Judicial-review
  • Data-protection
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Tax-law

Meydan Asset Management Ltd v The Commissioners for HMRC

The tribunal dismissed Meydan Asset Management Ltd’s appeal against APN late-payment penalties, rejecting reasonable-excuse and special-circumstances arguments.

  • Accelerated-payment-notices
  • Late-payment-penalties
  • Reasonable-excuse
  • Special-circumstances
  • Schedule-56-fa-2009
  • Apn-regime
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Data-protection

Kevin McDonnell v The Information Commissioner

The Tribunal struck out a section 166 Data Protection Act 2018 application, holding that the Commissioner had already taken the required procedural steps and issued outcomes.

  • Jurisdiction-of-tribunal
  • Procedural-obligations-of-information-commissioner
  • Data-subject-access-requests-(dsars)
  • Data-protection
  • Information-rights
  • Tribunal-jurisdiction
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Data-protection

Jason Peter Goodacre v The Information Commissioner

The First-tier Tribunal struck out a data protection application, holding that the Information Commissioner had already provided an outcome and no further procedural failing was shown.

  • Subject-access-request-(dsar)
  • Jurisdiction-of-tribunal
  • Procedural-requirements-under-dpa-2018
  • Section-166-dpa-2018
  • Ico-complaint-handling
  • Cctv-data-access
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Pensions-law

SCS Cleaning Limited v The Pensions Regulator

The Tribunal struck out SCS Cleaning Limited’s pension penalty appeal for lack of jurisdiction because no valid statutory review had taken place.

  • Jurisdiction-of-tribunal
  • Penalty-notices
  • Review-procedures
  • Time-limits-for-review
  • Compliance-with-statutory-requirements
  • Pensions-law
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England and Wales decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.