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United Kingdom decisions
Decisions matching the current search
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.
Smith v Revenue and Customs (INCOME TAX and VAT) [2026] UKFTT 663 (TC) (06 May 2026)
The tribunal considered HMRC income tax and VAT assessments against a former accountant, including whether he still ran the business after a 2003 sale.
Smith v Revenue and Customs (INCOME TAX and VAT) [2026] UKFTT 663 (TC) (06 May 2026)
The Tribunal upheld HMRC’s income tax and VAT assessments and most penalties, finding the appellant continued to run the business after March 2003, but ordered recalculation where figures overcharged.
British Institute of Technology Ltd v Revenue and Customs (PROCEDURE - strike out application) [2026] UKFTT 651 (TC) (01 May 2026)
The tribunal dismissed HMRC’s strike-out application, holding that BIOT’s VAT and penalty appeals were not abusive and had a realistic prospect of success.
British Institute of Technology Ltd v Revenue and Customs (PROCEDURE - strike out application) [2026] UKFTT 651 (TC) (01 May 2026)
The First-tier Tribunal refused HMRC’s strike-out application, finding no abuse of process and holding that both the VAT and penalty appeals had a reasonable prospect of success.
Top Notch Accountants Ltd & Anor v Revenue and Customs (INCOME TAX - entitlement to Coronavirus Job Retention Scheme (CJRS)) [2026] UKFTT 653 (TC) (01 May 2026)
The tribunal upheld a CJRS failure-to-notify penalty for March to October 2020, finding the company knew it was not entitled to the payments, and confirmed a related personal liability notice.
Top Notch Accountants Ltd & Anor v Revenue and Customs (INCOME TAX - entitlement to Coronavirus Job Retention Scheme (CJRS)) [2026] UKFTT 653 (TC) (01 May 2026)
The tribunal upheld a CJRS failure-to-notify penalty for March to October 2020 and the matching personal liability notice, but cancelled later-period amounts.
The Privy Council dismissed an appeal against striking out a constitutional claim brought 17 years after the alleged breaches, holding the delay inordinate and unexplained.
JR2023LON002929 & JR2024LON002724 [2026] UKAITUR JR2023LON002929 (28 April 2026)
The Upper Tribunal dismissed two visa judicial review claims after finding the applicants likely relied on fraudulent documents and refused permission to appeal.
Purple Pay Ltd v Revenue and Customs (PROCEDURE - partial strike-out application - whether jurisdiction) [2026] UKFTT 625 (TC) (24 April 2026)
The Tribunal granted HMRC’s partial strike-out application, holding that challenges to the stop notice itself were outside jurisdiction and other disputed grounds had no real prospect of success.
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