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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.
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.
Natural Balance Foods Ltd v Revenue & Customs (PROCEDURE - application for specific disclosure - whether the documents requested were relevant and necessary for the determination of the appeal) [2025] UKFTT 1555 (TC) (11 December 2025)
The Tribunal partly granted Natural Balance Foods Ltd’s disclosure application in a VAT appeal, ordering disclosure of HMRC policy-change documents but refusing wider third-party assessment material.
Natural Balance Foods Ltd v Revenue & Customs (PROCEDURE - application for specific disclosure - whether the documents requested were relevant and necessary for the determination of the appeal) [2025] UKFTT 1555 (TC) (11 December 2025)
The Tribunal partly granted Natural Balance Foods Ltd’s disclosure application in a VAT appeal, ordering Category 1 disclosure about HMRC guidance changes but refusing Category 2.
Akhtar v Revenue and Customs (VAT - failure to keep records - whether assessments to best judgement - whether displaced by appellant) [2025] UKFTT 1122 (TC) (19 September 2025)
The Tribunal upheld HMRC VAT assessments after finding the appellant failed to keep adequate records and did not displace HMRC’s best-judgment quantum.
Rich Couture Ltd & Ors v Revenue and Customs (VAT - right to recover input tax denied on various grounds) [2024] UKFTT 1077 (TC) (28 November 2024)
VAT appeal on input tax recovery: the tribunal denied the appeals of three textile traders and allowed Ideal Silks' appeal in part after finding fraud, no supply, and unpaid VAT.
Rich Couture Ltd & Ors v Revenue and Customs (VAT - right to recover input tax denied on various grounds) [2024] UKFTT 1077 (TC) (28 November 2024)
The tribunal dismissed VAT input tax appeals by three textile traders and allowed one appeal in part, finding fictitious supplies, unpaid invoices, and VAT-fraud links.
ATN MARKETING LIMITED v Revenue & Customs (VAT - failure to comply with directions - failure to attend - hearing in the absence of Appellant's representative) [2023] UKFTT 30 (TC) (11 January 2023)
The Tribunal upheld VAT assessments and penalties against ATN Marketing Limited, finding the returns included duplicate or unsupported input tax claims and deliberate inaccuracies.
ATN MARKETING LIMITED v Revenue & Customs (VAT - failure to comply with directions - failure to attend - hearing in the absence of Appellant's representative) [2023] UKFTT 30 (TC) (11 January 2023)
The Tribunal upheld VAT assessments and deliberate-behaviour penalties after ATN Marketing failed to comply with directions or provide evidence to displace HMRC’s decisions.
ADSPEC LTD & Anor v Revenue & Customs (PROCEDURE) [2022] UKFTT 285 (TC) (15 August 2022)
The Tribunal dismissed Adspec Ltd and Mr Hussain’s tax appeals, upholding HMRC’s assessments, penalties, backdated VAT registration, and personal liability notices.
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