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The Privy Council dismissed Mauritius Revenue Authority’s appeal, holding that the relevant exemption turns on where the core activities generating the exempt interest income are carried out.
The Privy Council partly allowed Unicomer’s tax appeal, remitting the anti-avoidance and withholding tax issues, but dismissed the appeal on hire purchase income accrual.
Bryan v Revenue and Customs (INCOME TAX - enquiries into tax returns) [2026] UKFTT 743 (TC) (19 May 2026)
The tribunal refused Mr Bryan’s application for directions requiring HMRC to issue closure notices for open income tax enquiries into his 2017 and 2018 returns.
Bryan v Revenue and Customs (INCOME TAX - enquiries into tax returns) [2026] UKFTT 743 (TC) (19 May 2026)
The tribunal refused Mr Bryan’s application for a direction that HMRC issue closure notices for income tax enquiries into his 2017 and 2018 returns.
Hakeem v Revenue and Customs (INCOME TAX - penalties for failure to notify liability to income tax) [2026] UKFTT 744 (TC) (19 May 2026)
The Tax Chamber dismissed Mr Hakeem’s appeal against failure-to-notify penalties, finding no reasonable excuse for delayed notification of rental income.
Hakeem v Revenue and Customs (INCOME TAX - penalties for failure to notify liability to income tax) [2026] UKFTT 744 (TC) (19 May 2026)
The tribunal dismissed an appeal against failure-to-notify income tax penalties, holding there was no reasonable excuse. It varied the penalty to correct a calculation error.
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.
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.
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.
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