Esheria United Kingdom Case Law
Sign in
United Kingdom Source-linked decisions Coverage checked

United Kingdom Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
0 court collections
Last checked

Search and filter United Kingdom case law

Results update automatically as you type.

United Kingdom decisions

Decisions matching the current search

Clear filters
Tax law [2026] UKFTT 582

AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio)

AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio) [2026] UKFTT 582 (TC) (14 April 2026)

Consolidated VAT appeals about deregistration, input tax denial, VAT assessments, and penalties were partly allowed. Relief was limited to pre-28 July 2022 transactions.

  • Vat fraud
  • Deregistration
  • Input tax denial
  • Officer liability
  • Penalties
  • Vat-fraud
Read case analysis
Tax law [2026] UKFTT 582 (TC)

AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio)

AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio) [2026] UKFTT 582 (TC) (14 April 2026)

The tribunal partly allowed VAT appeals, limiting HMRC’s fraud-based denial and penalties to post-28 July 2022 transactions, and reduced the officer penalty.

  • Vat fraud
  • Input tax denial
  • Deregistration
  • Director liability
  • Penalties
  • Kittel principle
Read case analysis
Tax law [2026] UKFTT 515 (TC)

Transwaste Recycling and Aggregates Ltd & Anor v Revenue and Customs (VAT - Kittel - supply of services by waste brokers and a haulier - denial of input tax - knew or should have known)

Transwaste Recycling and Aggregates Ltd & Anor v Revenue and Customs (VAT - Kittel - supply of services by waste brokers and a haulier - denial of input tax - knew or should have known) [2026] UKFTT 515 (TC) (18 March 2026)

FTT Tax Chamber VAT appeal on Kittel input tax denials and penalties. The tribunal upheld denials and penalties only for transactions after HMRC warned of fraud-linked tax losses.

  • Kittel principle
  • Input tax denial
  • Vat fraud
  • Penalties for deliberate inaccuracy
  • Officer liability
  • Assessment time limits
Read case analysis
Tax law [2026] UKFTT 515

Transwaste Recycling and Aggregates Ltd & Anor v Revenue and Customs (VAT - Kittel - supply of services by waste brokers and a haulier - denial of input tax - knew or should have known)

Transwaste Recycling and Aggregates Ltd & Anor v Revenue and Customs (VAT - Kittel - supply of services by waste brokers and a haulier - denial of input tax - knew or should have known) [2026] UKFTT 515 (TC) (18 March 2026)

The Tribunal partly allowed VAT appeals, upholding input tax denials and related penalties only for transactions after HMRC warned Transwaste of fraud-linked tax losses.

  • Kittel principle
  • Input tax denial
  • Vat fraud
  • Penalties for deliberate inaccuracies
  • Officer liability for company penalties
  • Vat-fraud
Read case analysis
Tax law [2025] UKFTT 1602 (TC)

Littlewoods Ltd v Revenue and Customs (VAT - whether costs incurred in the creation of product specific photographs for use in catalogues and/or in connection with the online retail store were directly and immediately linked to finance transactions made to fund purchases)

Littlewoods Ltd v Revenue and Customs (VAT - whether costs incurred in the creation of product specific photographs for use in catalogues and/or in connection with the online retail store were directly and immediately linked to finance transactions made to fund purchases) [2025] UKFTT 1602 (TC) (16 December 2025)

The Tribunal allowed Littlewoods’ appeal, holding that product-specific photography costs were attributable only to taxable retail supplies, not exempt finance or insurance.

  • Input tax recovery
  • Attribution of costs
  • Partially exempt businesses
  • Direct and immediate link test
  • Marketing expenditure
  • Online retail
Read case analysis
Tax law [2025] UKFTT 1602

Littlewoods Ltd v Revenue and Customs (VAT - whether costs incurred in the creation of product specific photographs for use in catalogues and/or in connection with the online retail store were directly and immediately linked to finance transactions made to fund purchases)

Littlewoods Ltd v Revenue and Customs (VAT - whether costs incurred in the creation of product specific photographs for use in catalogues and/or in connection with the online retail store were directly and immediately linked to finance transactions made to fund purchases) [2025] UKFTT 1602 (TC) (16 December 2025)

The Tribunal held that product-specific photography costs were attributable only to taxable retail supplies, not exempt finance or insurance, and allowed Littlewoods’ appeal.

  • Input tax deduction
  • Attribution of costs
  • Partially exempt businesses
  • Direct and immediate link
  • Marketing expenditure
  • Online retail
Read case analysis
Tax law [2025] UKFTT 1540

GMP Baird Ltd & Ors v Revenue and Customs (VAT - allegation of supply chain fraud in scrap deals - Kittel and Mobilx - knew or should have known - heightened awareness of fraud when trading in scrap metal - cavalier attitude towards due diligence - consideration of all of the circumstances of the purchases - no means of knowledge)

GMP Baird Ltd & Ors v Revenue and Customs (VAT - allegation of supply chain fraud in scrap deals - Kittel and Mobilx - knew or should have known - heightened awareness of fraud when trading in scrap metal - cavalier attitude towards due diligence - consideration of all of the circumstances of the purchases - no means of knowledge) [2025] UKFTT 1540 (TC) (11 December 2025)

The Tribunal allowed VAT appeals in a scrap-metal supply-chain fraud case, finding HMRC had not proved the appellants knew or should have known of fraud.

  • Vat input tax denial
  • Supply chain fraud
  • Kittel principle
  • Due diligence
  • Penalties for vat fraud
  • Attribution of company conduct to directors
Read case analysis
Tax law [2025] UKFTT 1540 (TC)

GMP Baird Ltd & Ors v Revenue and Customs (VAT - allegation of supply chain fraud in scrap deals - Kittel and Mobilx - knew or should have known - heightened awareness of fraud when trading in scrap metal - cavalier attitude towards due diligence - consideration of all of the circumstances of the purchases - no means of knowledge)

GMP Baird Ltd & Ors v Revenue and Customs (VAT - allegation of supply chain fraud in scrap deals - Kittel and Mobilx - knew or should have known - heightened awareness of fraud when trading in scrap metal - cavalier attitude towards due diligence - consideration of all of the circumstances of the purchases - no means of knowledge) [2025] UKFTT 1540 (TC) (11 December 2025)

The Tribunal allowed VAT appeals over alleged scrap-metal supply chain fraud, finding HMRC had not proved the company knew or should have known of fraud.

  • Input tax denial
  • Supply chain fraud
  • Kittel principle
  • Due diligence
  • Penalties for vat fraud
  • Attribution of company acts to directors
Read case analysis
Tax law [2025] UKFTT 1554

Story Terrace Limited v Revenue and Customs (VAT - whether supplies of books or ghost-writing services )

Story Terrace Limited v Revenue and Customs (VAT - whether supplies of books or ghost-writing services ) [2025] UKFTT 1554 (TC) (11 December 2025)

The tribunal held Story Terrace’s supplies were zero-rated books, not standard-rated ghost-writing services, and upheld its VAT appeal.

  • Zero-rating
  • Supply classification
  • Books vs services
  • Customisation
  • Predominance test
  • Vat
Read case analysis
Tax law [2025] UKFTT 1554 (TC)

Story Terrace Limited v Revenue and Customs (VAT - whether supplies of books or ghost-writing services )

Story Terrace Limited v Revenue and Customs (VAT - whether supplies of books or ghost-writing services ) [2025] UKFTT 1554 (TC) (11 December 2025)

The tribunal held that Story Terrace’s customer-facing supply was a zero-rated book, not standard-rated ghost-writing services, and upheld the appeal.

  • Zero-rating
  • Supply classification
  • Books vs services
  • Customisation
  • Predominance test
  • Vat
Read case analysis

About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.