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United Kingdom Case Law

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Employment-law [2026] UKPC 25

Luc Guilliey v OCAPAC Mauritius Holding Ltd (Mauritius)

The Privy Council held that the employment contract validly provided for 13 instalments, including the statutory end-of-year gratuity, so the appeal failed.

  • Construction-of-employment-contract
  • Statutory-gratuity
  • Constructive-unfair-dismissal
  • Interpretation-of-contract-under-mauritian-civil-code
  • End-of-year-gratuity
  • Employment-contract-construction
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Tax-law [2025] UKFTT 1336

Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost ÂŁ5m for dishonest behaviour)

Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost ÂŁ5m for dishonest behaviour) [2025] UKFTT 1336 (TC) (10 November 2025)

The tribunal refused a late VAT penalty appeal, holding that the 30-day time limit remained effective, no review was notified, and delay was unjustified.

  • Vat-evasion
  • Civil-penalties
  • Late-appeal
  • Time-limits
  • Statutory-review
  • Bill-of-rights-act-1689
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Tax-law [2025] UKFTT 1336 (TC)

Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost ÂŁ5m for dishonest behaviour)

Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost ÂŁ5m for dishonest behaviour) [2025] UKFTT 1336 (TC) (10 November 2025)

The Tribunal refused John Dreyer’s application for a late appeal against a £4.96m VAT civil evasion penalty, rejecting Article 6 and Bill of Rights arguments.

  • Vat-civil-evasion-penalty
  • Late-appeal
  • Statutory-time-limits
  • Article-6-echr
  • Bill-of-rights-act-1689
  • Review-request
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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.