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Tax law [2026] UKFTT 724

Join Her Ltd v Revenue and Customs

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.

  • Vat input tax credit
  • Tribunal jurisdiction
  • Withdrawal of hmrc decisions
  • Strike-out applications
  • Supervisory jurisdiction
  • Appeal rights
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Immigration law [2026] UKAITUR UI2026000120

UI2026000120

UI2026000120 [2026] UKAITUR UI2026000120 (16 April 2026)

The Upper Tribunal set aside an FTT decision after finding it had determined the wrong EUSS appeal and acted without jurisdiction.

  • Eu settlement scheme
  • Appeal rights
  • Jurisdiction
  • Material error of law
  • Immigration-law
  • Eu-settlement-scheme
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Tax law [2025] UKFTT 1538 (TC)

Batten v Revenue and Customs (LATE APPEAL - former partner in a construction partnership - appeal by a partner who was not the nominated partner for tax purposes - assessed to tax on proceeds of disposal of properties acquired by the partnership)

Batten v Revenue and Customs (LATE APPEAL - former partner in a construction partnership - appeal by a partner who was not the nominated partner for tax purposes - assessed to tax on proceeds of disposal of properties acquired by the partnership) [2025] UKFTT 1538 (TC) (11 December 2025)

The tribunal granted a former partner permission to bring late appeals against partnership return amendments, a discovery assessment, and a penalty.

  • Late appeal
  • Partnership tax returns
  • Discovery assessment
  • Penalty assessment
  • Appeal rights
  • Hmrc procedures
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Tax law [2025] UKFTT 1538

Batten v Revenue and Customs (LATE APPEAL - former partner in a construction partnership - appeal by a partner who was not the nominated partner for tax purposes - assessed to tax on proceeds of disposal of properties acquired by the partnership)

Batten v Revenue and Customs (LATE APPEAL - former partner in a construction partnership - appeal by a partner who was not the nominated partner for tax purposes - assessed to tax on proceeds of disposal of properties acquired by the partnership) [2025] UKFTT 1538 (TC) (11 December 2025)

The tribunal granted Jonathan Batten permission to bring late appeals in a partnership tax dispute, finding a good reason for delay on the partnership amendments and granting relief overall.

  • Late appeal
  • Partnership tax returns
  • Discovery assessment
  • Appeal rights
  • Procedural fairness
  • Late-appeal
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Childcare regulation [2025] UKFTT 1501 (HESC)

Duffield v Ofsted

Duffield v Ofsted [2025] UKFTT 1501 (HESC) (09 December 2025)

The Tribunal dismissed a childminder’s appeal against Ofsted’s six-week suspension, finding reasonable cause to believe children might be exposed to a risk of harm.

  • Suspension of registration
  • Risk of harm
  • Childminder suitability
  • Appeal rights
  • Childminder-suspension
  • Risk-of-harm
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Tax [2025] UKFTT 1508 (TC)

Blenkin v Revenue and Customs

Blenkin v Revenue and Customs [2025] UKFTT 1508 (TC) (04 December 2025)

The First-tier Tribunal dismissed Claire Blenkin’s appeal against HICBC discovery assessments, holding the tribunal lacked jurisdiction over fairness, data-breach, and interest issues.

  • High income child benefit charge
  • Discovery assessments
  • Jurisdiction of tribunal
  • Appeal rights
  • High-income-child-benefit-charge
  • Discovery-assessments
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Tax [2025] UKFTT 1508

Blenkin v Revenue and Customs

Blenkin v Revenue and Customs [2025] UKFTT 1508 (TC) (04 December 2025)

The First-tier Tribunal dismissed Claire Blenkin’s appeal against HICBC discovery assessments, holding the assessments valid and outside the Tribunal’s jurisdiction in respect of data breach and fairness complaints.

  • High income child benefit charge
  • Discovery assessments
  • Jurisdiction of tribunal
  • Appeal rights
  • High-income-child-benefit-charge
  • Discovery-assessments
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Immigration law [2025] UKAITUR JR2024LON003255

JR2024LON003255

JR2024LON003255 [2025] UKAITUR JR2024LON003255 (25 November 2025)

The Upper Tribunal quashed First-tier Tribunal decisions after holding an exclusion decision was never validly served and appeal time had not begun to run.

  • Appeal rights
  • Time limits for appeal
  • Validity of notice
  • Exclusion from refugee convention
  • Immigration-law
  • Judicial-review
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Administrative law [2025] UKFTT 1383 (GRC)

Obaydi v Registrar of Approved Driving Instructors

Obaydi v Registrar of Approved Driving Instructors [2025] UKFTT 1383 (GRC) (25 November 2025)

The First-tier Tribunal dismissed an appeal against refusal of a third trainee driving instructor licence, holding the appellant had not shown the decision was wrong.

  • Driving instructor licensing
  • Trainee licence refusal
  • Appeal rights
  • Driving-instructor-licensing
  • Trainee-licence-refusal
  • Statutory-appeal
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Pensions [2025] UKFTT 1221 (GRC)

Competent Staff Ltd v The Pensions Regulator

Competent Staff Ltd v The Pensions Regulator [2025] UKFTT 1221 (GRC) (09 October 2025)

The First-tier Tribunal struck out Competent Staff Limited’s pension appeal for lack of jurisdiction because no timely review request was made and section 44(2) was not satisfied.

  • Jurisdiction
  • Appeal rights
  • Statutory deadlines
  • Pensions
  • Tribunal-jurisdiction
  • Appeal-rights
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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.