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The Privy Council held that three and a half months’ notice was reasonable to terminate a long-running oral distributorship agreement in the Bahamas.
Merchant Interchange Fee Umbrella Proceedings [2026] CAT 11 (18 February 2026)
The Tribunal held that Mastercard and Visa’s interchange fee arrangements were anti-competitive, awarding damages to merchant applicants, with quantum to be determined later.
Len Lothian Holdings Ltd v Revenue and Customs (EXCISE DUTY - self-storage unit - liability of self-storage business - holding - concerned in keeping - Excise Duty (Holding, Movement and Duty Point) Regulations 2010 (SI 2010/593) - Schedule 41 of Finance Act 2008) [2025] UKFTT 1254 (TC) (17 October 2025)
The tribunal allowed a self-storage operator’s appeal, holding it did not ‘hold’ excise goods found in a storage unit and was not liable for the penalty.
The Privy Council dismissed Woodford’s appeal, holding that removal of pitrun without verification could amount to theft under the contract and justified termination.
PPX Metal Management Ltd v Revenue and Customs (VAT - denial of input tax relying on Kittel principle from a scrap metal merchant) [2023] UKFTT 405 (TC) (03 May 2023)
The Tribunal dismissed PPX Metal Management Ltd’s VAT appeal, finding it knew its scrap metal purchases were connected with fraudulent evasion of VAT.
Spotlight on Corruption & Anor v Information Commissioner & Anor (Dismissed) [2023] UKFTT 7 (GRC) (04 January 2023)
Joined FOIA appeals over names of recipients of Covid-19 loan scheme funding were dismissed. The tribunal upheld section 43(2) and found disclosure would likely prejudice commercial interests.
The Privy Council dismissed the Central Bank’s appeal, holding there was an arguable judicial review challenge to the bidding process for insurance portfolio sales and no basis to strike out the equal-treatment claim.
The Privy Council held that the arrangements for Mrs Lee’s payment to BAICO did not create a Quistclose trust, so the appeal was dismissed.
Privy Council appeal on forum non conveniens, service out, and governing law in a BVI bribery and fraud claim. The appeal was allowed and the trial judge’s order restored.
Royal Mail Group Ltd v DAF Trucks Ltd and Others (JUDGMENT: PRELIMINARY ISSUE) [2020] CAT 7 (04 March 2020)
The Competition Appeal Tribunal held that Royal Mail’s follow-on cartel damages claim was not time-barred, finding limitation began with publication of the non-confidential European Commission decision.
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