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The Privy Council restored dismissal of a medical negligence claim, holding the Court of Appeal should not have overturned the trial judge’s finding on timing or entered judgment on causation.
The Privy Council held that a Mauritian Intermediate Court judge had immunity from damages for words or gestures made in open court within jurisdiction.
The Privy Council held that the Court of Appeal was entitled to strike out a long-delayed appeal for want of prosecution and abuse of process.
H Amin v Manchester Airport Group Plc & Anor (PRACTICE AND PROCEDURE) [2026] EAT 63 (19 May 2026)
The EAT dismissed an appeal against strike-out for non-payment of deposit orders, refusing relief from sanctions, postponement, and bias allegations.
Smartprice (NE) Ltd v Revenue and Customs (PROCEDURE - Disclosure - Application for general and specific disclosure) [2026] UKFTT 721 (TC) (15 May 2026)
The Tribunal refused Smartprice (NE) Ltd’s application for general and specific disclosure in a VAT appeal, holding the request was too broad and disproportionate.
Smartprice (NE) Ltd v Revenue and Customs (PROCEDURE - Disclosure - Application for general and specific disclosure) [2026] UKFTT 721 (TC) (15 May 2026)
The Tribunal refused Smartprice’s request for wider disclosure in a VAT Kittel appeal, holding that the default disclosure regime remained appropriate and proportionate.
Coates & Anor (t/a Ross Coates Solicitors) v Revenue and Customs (PROCEDURE - barring application - deliberate and contumelious non-compliance with directions by HMRC - no prejudice to appellant) [2026] UKFTT 723 (TC) (15 May 2026)
The Tribunal dismissed an application to bar HMRC for not serving listing information on the appellant, holding the breach serious but not sufficiently prejudicial.
Coates & Anor (t/a Ross Coates Solicitors) v Revenue and Customs (PROCEDURE - barring application - deliberate and contumelious non-compliance with directions by HMRC - no prejudice to appellant) [2026] UKFTT 723 (TC) (15 May 2026)
The Tax Chamber dismissed RCS’s application to bar HMRC for failing to serve listing information, finding the breach deliberate but not significant or prejudicial.
Bridgeman v Revenue and Customs (Application for permission to appeal out of time; Martland principles applied; permission granted) [2026] UKFTT 679 (TC) (07 May 2026)
The First-tier Tribunal granted Mr Bridgeman permission to bring a late tax appeal, finding his delay arose from a genuine procedural mistake and that the balance favoured permission.
Harkins v Marks & Spencer Plc (Practice and Procedure) [2026] EAT 70 (07 May 2026)
The Employment Appeal Tribunal held that respondents should rarely make submissions at Rule 3(10) hearings, except on narrow knockout points showing an appeal ground is unarguable.
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