Esheria United Kingdom Case Law
Sign in
United Kingdom Source-linked decisions Coverage checked

United Kingdom Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
0 court collections
Last checked

Search and filter United Kingdom case law

Results update automatically as you type.

United Kingdom decisions

Decisions matching the current search

Clear filters
Tax law [2026] UKFTT 722 (TC)

A Nurse v Revenue and Customs

A Nurse v Revenue and Customs (Employment income; Excessive travel expenses; Discovery assessments and closure notice; penalties for incorrect returns; careless conduct; special reduction; Barry Edwards considered; decision flawed; penalties reduced to NIL) [2026] UKFTT 722 (TC) (15 May 2026)

The tribunal upheld discovery assessments and a closure notice over disallowed home-to-work travel claims, but reduced all carelessness penalties to nil.

  • Employment income
  • Travel expenses
  • Discovery assessments
  • Closure notice
  • Penalties for incorrect returns
  • Careless conduct
Read case analysis
Tax law [2026] UKFTT 722

A Nurse v Revenue and Customs

A Nurse v Revenue and Customs (Employment income; Excessive travel expenses; Discovery assessments and closure notice; penalties for incorrect returns; careless conduct; special reduction; Barry Edwards considered; decision flawed; penalties reduced to NIL) [2026] UKFTT 722 (TC) (15 May 2026)

The Tribunal upheld HMRC’s discovery assessments for disallowed home-to-work travel claims, but cancelled penalties after finding special circumstances.

  • Employment income
  • Travel expenses
  • Discovery assessments
  • Closure notice
  • Penalties for incorrect returns
  • Careless conduct
Read case analysis
Tax law [2026] UKFTT 484

Badoume v Revenue and Customs (Employee expenses; limited supporting evidence; careless or deliberate conduct; penalties)

Badoume v Revenue and Customs (Employee expenses; limited supporting evidence; careless or deliberate conduct; penalties) [2026] UKFTT 484 (TC) (27 March 2026)

The tribunal dismissed Mr Badoume’s appeal against income tax discovery assessments and penalties, holding that his employee expense claims lacked support and were at least careless.

  • Employee expenses
  • Discovery assessments
  • Penalties
  • Careless conduct
  • Deliberate conduct
  • Employee-expenses
Read case analysis
Tax law [2026] UKFTT 484 (TC)

Badoume v Revenue and Customs (Employee expenses; limited supporting evidence; careless or deliberate conduct; penalties)

Badoume v Revenue and Customs (Employee expenses; limited supporting evidence; careless or deliberate conduct; penalties) [2026] UKFTT 484 (TC) (27 March 2026)

The tribunal dismissed Mr Badoume’s appeal against HMRC income tax discovery assessments and penalties over employee expenses and omitted benefit-in-kind amounts.

  • Employee expenses
  • Income tax
  • Self assessment
  • Discovery assessments
  • Penalties
  • Careless conduct
Read case analysis
Tax law [2018] UKFTT 164 (TC)

Graves v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)

Graves v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 164 (TC) (29 March 2018)

The tribunal partly allowed Mr Graves’s appeal against discovery assessments, reducing three years to nil and upholding reduced liabilities for 2003-04 and 2005-06.

  • Discovery assessments
  • Negligence in tax matters
  • Careless conduct
  • Time limits for assessment
  • Appeals procedure
  • Income tax liability
Read case analysis
Tax law [2018] UKFTT 164

Graves v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)

Graves v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 164 (TC) (29 March 2018)

The tribunal considered discovery assessments for five tax years, reducing some to nil and upholding others in reduced amounts after finding careless or negligent conduct in part.

  • Discovery assessments
  • Negligence in tax affairs
  • Careless conduct
  • Time limits for tax assessments
  • Appeals process
  • Income tax liability
Read case analysis

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.