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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
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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
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Tax law [2026] UKFTT 679 (TC)

Bridgeman v Revenue and Customs (Application for permission to appeal out of time; Martland principles applied; permission granted)

Bridgeman v Revenue and Customs (Application for permission to appeal out of time; Martland principles applied; permission granted) [2026] UKFTT 679 (TC) (07 May 2026)

The First-tier Tribunal granted Mr Bridgeman permission to bring a late tax appeal, finding his delay arose from a genuine procedural mistake and that the balance favoured permission.

  • Late appeal
  • Statutory review
  • Closure notice
  • Procedural requirements
  • Late-appeal
  • Tax-appeals
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Tax [2026] UKFTT 679

Bridgeman v Revenue and Customs (Application for permission to appeal out of time; Martland principles applied; permission granted)

Bridgeman v Revenue and Customs (Application for permission to appeal out of time; Martland principles applied; permission granted) [2026] UKFTT 679 (TC) (07 May 2026)

The First-tier Tribunal granted permission for a late tax appeal, finding the appellant’s email reflected a genuine procedural mistake and that the balance favored relief.

  • Late appeal
  • Statutory review
  • Closure notice
  • Procedural requirements
  • Late-appeal
  • Tax-chamber
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Tax law [2026] UKFTT 319

Fender v Revenue and Customs (Application for permission to make late appeal to HMRC - Martland and Medpro considered and applied)

Fender v Revenue and Customs (Application for permission to make late appeal to HMRC - Martland and Medpro considered and applied) [2026] UKFTT 319 (TC) (26 February 2026)

The Tribunal refused permission for Andrew Fender to make late appeals against HMRC closure notices, finding delays of over four and five years were not justified.

  • Late appeal
  • Closure notice
  • Judicial discretion
  • Statutory time limits
  • Late-appeal
  • Closure-notice
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Tax law [2026] UKFTT 233 (TC)

Ivey v Revenue and Customs (Strike Out - Jurisdiction)

Ivey v Revenue and Customs (Strike Out - Jurisdiction) [2026] UKFTT 233 (TC) (05 February 2026)

The Tax Chamber struck out Mr Ivey’s appeal, holding that his grounds about loan charge fairness, HMRC’s discretionary power, APNs and conduct were outside its jurisdiction.

  • Jurisdiction
  • Strike out
  • Loan charge
  • Discovery assessments
  • Closure notice
  • Tax-jurisdiction
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Tax law [2026] UKFTT 233

Ivey v Revenue and Customs (Strike Out - Jurisdiction)

Ivey v Revenue and Customs (Strike Out - Jurisdiction) [2026] UKFTT 233 (TC) (05 February 2026)

The First-tier Tribunal struck out Mr Ivey’s tax appeal, holding that his loan charge, s684(7A), APN and fairness complaints were outside its jurisdiction.

  • Tribunal jurisdiction
  • Loan charge
  • Discovery assessments
  • Closure notice
  • Judicial review
  • Tribunal-jurisdiction
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Tax law [2025] UKFTT 1502

Jack v Revenue and Customs (INCOME TAX - amounts transferred to EBT - whether directly subject to loan charge - whether taxable as employment earnings - whether closure notice overcharged income tax)

Jack v Revenue and Customs (INCOME TAX - amounts transferred to EBT - whether directly subject to loan charge - whether taxable as employment earnings - whether closure notice overcharged income tax) [2025] UKFTT 1502 (TC) (04 December 2025)

The tribunal held that amounts transferred by the employer to an EBT were taxable as employment earnings under s62 ITEPA 2003, and dismissed the appeal.

  • Income tax
  • Employment income
  • Employee benefit trust
  • Loan charge
  • Closure notice
  • Disguised remuneration
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Tax law [2025] UKFTT 1502 (TC)

Jack v Revenue and Customs (INCOME TAX - amounts transferred to EBT - whether directly subject to loan charge - whether taxable as employment earnings - whether closure notice overcharged income tax)

Jack v Revenue and Customs (INCOME TAX - amounts transferred to EBT - whether directly subject to loan charge - whether taxable as employment earnings - whether closure notice overcharged income tax) [2025] UKFTT 1502 (TC) (04 December 2025)

The tribunal held that employer transfers to an EBT were taxable employment earnings under s62 ITEPA 2003, not charges under the loan charge, and dismissed the appeal.

  • Income tax
  • Employment income
  • Employee benefit trust
  • Loan charge
  • Closure notice
  • Disguised remuneration
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Tax law [2025] UKFTT 1446

Hall v Revenue and Customs (VAT - Compulsory registration - Alignment of income tax self-assessment and VAT - Validity of closure notice - Whether the Appellant should have been registered for VAT)

Hall v Revenue and Customs (VAT - Compulsory registration - Alignment of income tax self-assessment and VAT - Validity of closure notice - Whether the Appellant should have been registered for VAT) [2025] UKFTT 1446 (TC) (28 November 2025)

The Tribunal allowed Mr Hall’s VAT registration appeal, holding HMRC’s 21 August 2023 letter amounted to a closure notice for the income tax enquiry, so the VAT registration decision could not stand.

  • Vat registration
  • Income tax self-assessment
  • Closure notice
  • Alignment of tax and vat treatment
  • Vat-registration
  • Closure-notice
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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.