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United Kingdom Case Law

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Tax law [2026] UKFTT 724 (TC)

Join Her Ltd v Revenue and Customs

Join Her Ltd v Revenue and Customs [2026] UKFTT 724 (TC) (15 May 2026)

The tribunal refused reinstatement after HMRC withdrew and replaced a VAT input tax decision, holding the original appeal lapsed and had to remain struck out for want of jurisdiction.

  • Vat input tax credit
  • Tribunal jurisdiction
  • Withdrawal of hmrc decisions
  • Strike-out under tribunal procedure rules
  • Vat-input-tax-credit
  • Tribunal-jurisdiction
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Tax law [2026] UKFTT 724

Join Her Ltd v Revenue and Customs

Join Her Ltd v Revenue and Customs [2026] UKFTT 724 (TC) (15 May 2026)

The tribunal refused to reinstate a VAT appeal after HMRC withdrew the original decision and issued a replacement decision, holding the earlier appeal had lapsed for want of jurisdiction.

  • Vat input tax credit
  • Tribunal jurisdiction
  • Withdrawal of hmrc decisions
  • Strike-out applications
  • Supervisory jurisdiction
  • Appeal rights
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Administrative law [2026] UKFTT 718 (HESC)

B v Ofsted (Rev1)

B v Ofsted (Rev1) [2026] UKFTT 718 (HESC) (14 May 2026)

The tribunal dismissed Mrs B’s appeal against Ofsted’s cancellation of her childminder registration, finding repeated non-notification, poor risk assessment, and unsuitability.

  • Suitability of childcare provider
  • Notification of significant events
  • Risk assessment
  • Disability discrimination
  • Safeguarding obligations
  • Childcare-regulation
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Health law [2026] UKFTT 706 (HESC)

Advinia Care Homes Ltd v Care Quality Commission

Advinia Care Homes Ltd v Care Quality Commission [2026] UKFTT 706 (HESC) (13 May 2026)

The Tribunal dismissed Advinia Care Homes’ appeal against CQC action over Gorton Parks, finding ongoing breaches, weak governance, and insufficient sustainable improvement.

  • Care home regulation
  • Registration conditions
  • Compliance with fundamental standards
  • Appeal against regulatory decision
  • Care-home-regulation
  • Cqc-registration
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Immigration law [2026] UKAITUR JR2025LON001902

JR2025LON001902

JR2025LON001902 [2026] UKAITUR JR2025LON001902 (07 May 2026)

The Upper Tribunal refused judicial review of a fee waiver refusal, holding that section 3C leave was not engaged because no completed human rights application was made.

  • Fee waiver applications
  • Section 3c leave
  • Procedural fairness
  • Guidance validity
  • Fee-waiver-applications
  • Section-3c-leave
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Immigration law [2026] UKAITUR JR2025LON000701

JR2025LON000701

JR2025LON000701 [2026] UKAITUR JR2025LON000701 (07 May 2026)

The Upper Tribunal quashed a Skilled Worker leave-curtailment decision, holding that voluntary work in a private takeaway was not permitted and that the interview process was procedurally unfair.

  • Skilled worker visa
  • Voluntary work
  • Procedural fairness
  • Curtailment of leave
  • Discretion in immigration decisions
  • Skilled-worker-visa
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Tax law [2026] UKFTT 663 (TC)

Smith v Revenue and Customs (INCOME TAX and VAT)

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.

  • Discovery assessments
  • Best judgment assessments
  • Tax penalties
  • Vat registration and deregistration
  • Tax residency
  • Burden of proof
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Care standards [2026] UKFTT 655 (HESC)

Dreamss Ltd v Ofsted

Dreamss Ltd v Ofsted [2026] UKFTT 655 (HESC) (05 May 2026)

The First-tier Tribunal dismissed Dreamss Ltd’s appeal against Ofsted’s immediate restriction on receiving new children, finding a material risk of harm and that the measure was proportionate.

  • Supported accommodation
  • Risk assessment
  • Regulatory intervention
  • Proportionality
  • Harm threshold
  • Supported-accommodation
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United Kingdom 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.