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Tax law [2025] UKFTT 1336 (TC)

Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost £5m for dishonest behaviour)

Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost £5m 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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Tax law [2025] UKFTT 1115 (TC)

Lambert v Revenue and Customs (Application to strike out appeal - Tribunal Procedure (FTT)

Lambert v Revenue and Customs (Application to strike out appeal - Tribunal Procedure (FTT) (Tax Chamber) Rules 2009 rule 8(3)(c) - grounds of appeal sought to re-litigate matters previously determined on an appeal by the company of which the Appellant is the sole director - Hackett, Trees and Booth decisions considered and applied) [2025] UKFTT 1115 (TC) (16 September 2025)

The First-tier Tribunal struck out Jade Lambert’s appeal against a personal liability notice, finding that key grounds re-litigated issues already decided in earlier company proceedings.

  • Personal liability notice
  • Vat fraud
  • Abuse of process
  • Strike out applications
  • Deliberate inaccuracy penalties
  • Equality act 2010
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Tax law [2025] UKFTT 1064

McMahon v Revenue and Customs (INCOME TAX - application to bar HMRC - fair trial issue raised in the application as a ground of appeal)

McMahon v Revenue and Customs (INCOME TAX - application to bar HMRC - fair trial issue raised in the application as a ground of appeal) [2025] UKFTT 1064 (TC) (28 August 2025)

The tribunal rejected Sean McMahon’s application to bar HMRC, holding HMRC had a realistic prospect of success. The fair trial point was not properly pleaded.

  • Discovery assessments
  • Contractor loan schemes
  • Fair trial rights
  • Article 6 echr
  • Strike out applications
  • Tribunal procedure
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Tax law [2025] UKFTT 1064 (TC)

McMahon v Revenue and Customs (INCOME TAX - application to bar HMRC - fair trial issue raised in the application as a ground of appeal)

McMahon v Revenue and Customs (INCOME TAX - application to bar HMRC - fair trial issue raised in the application as a ground of appeal) [2025] UKFTT 1064 (TC) (28 August 2025)

The First-tier Tribunal refused to bar HMRC from an income tax appeal, holding that HMRC had a realistic prospect of success and the issues required a full hearing.

  • Discovery assessments
  • Contractor loan schemes
  • Fair trial rights
  • Strike out applications
  • Article 6 echr
  • Tribunal procedure
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Immigration law [2025] UKAITUR UI2025000351

UI2025000351 & UI2025000352

UI2025000351 & UI2025000352 [2025] UKAITUR UI2025000351 (22 August 2025)

The Upper Tribunal dismissed an error of law appeal in an entry clearance case, finding the appellants knew of the hearing date and that there was no procedural unfairness.

  • Procedural fairness
  • Article 8 echr
  • Article 6 echr
  • Entry clearance
  • Litigants in person
  • Adjournment
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Tax law [2025] UKFTT 751 (TC)

CIS-Pay Ltd v Revenue and Customs (PROCEDURE - Human Rights - Right to a fair trial - Application for disclosure)

CIS-Pay Ltd v Revenue and Customs (PROCEDURE - Human Rights - Right to a fair trial - Application for disclosure) [2025] UKFTT 751 (TC) (19 May 2025)

The tribunal granted CIS-Pay’s disclosure application in principle, holding that Article 6 fair-trial rights applied to the s 69C penalty appeal, including overlapping issues.

  • Disclosure
  • Penalties
  • Article 6 echr
  • Vat fraud
  • Right to a fair trial
  • Article-6-echr
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Immigration [2025] UKAITUR UI2024005373

UI2024005373

UI2024005373 [2025] UKAITUR UI2024005373 (11 February 2025)

The Upper Tribunal set aside a First-tier Tribunal decision after finding a material error in refusing to adjourn pending Family Court contact proceedings.

  • Leave to remain
  • Parent of british citizen child
  • Adjournment
  • Fair hearing
  • Article 8 echr
  • Article 6 echr
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Tax law [2024] UKFTT 950

Bejan v Commissioners for His Majesty's Revenue and Customs (Personal liability notices under para19, Schedule 24, Finance Act 2007 - whether properly given in time - whether appellant's ECHR rights infringed - whether permission should be given for late appeal)

Bejan v Commissioners for His Majesty's Revenue and Customs (Personal liability notices under para19, Schedule 24, Finance Act 2007 - whether properly given in time - whether appellant's ECHR rights infringed - whether permission should be given for late appeal) [2024] UKFTT 950 (TC) (24 October 2024)

The Tribunal held that a personal liability notice on Mr Bejan was properly served, his Article 6 complaint failed, and permission for a late appeal was refused.

  • Personal liability notice
  • Vat penalties
  • Service of notice
  • Article 6 echr
  • Late appeal
  • Language rights
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Immigration law [2024] UKAITUR UI2024001078

UI2024001078

UI2024001078 [2024] UKAITUR UI2024001078 (25 September 2024)

The Upper Tribunal upheld an immigration appeal, finding no error of law in the First-tier Tribunal’s reliance on Article 6 ECHR and the risk of a flagrant denial of justice.

  • Deportation
  • Article 6 echr
  • Fair trial rights
  • Conviction in absentia
  • Burden of proof
  • Extradition
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Tax law [2024] UKFTT 516

Trees v Revenue and Customs (VAT - penalties - director's liability notice)

Trees v Revenue and Customs (VAT - penalties - director's liability notice) [2024] UKFTT 516 (TC) (06 June 2024)

The tribunal dismissed an abuse-of-process application and upheld a director’s liability notice, finding the appellant’s conduct dishonest under VATA 1994.

  • Vat penalties
  • Director's liability
  • Abuse of process
  • Dishonesty
  • Res judicata
  • Disclosure obligations
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About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.