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United Kingdom decisions
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Bryan v Revenue and Customs (INCOME TAX - enquiries into tax returns) [2026] UKFTT 743 (TC) (19 May 2026)
The tribunal refused Mr Bryan’s application for directions requiring HMRC to issue closure notices for open income tax enquiries into his 2017 and 2018 returns.
Bryan v Revenue and Customs (INCOME TAX - enquiries into tax returns) [2026] UKFTT 743 (TC) (19 May 2026)
The tribunal refused Mr Bryan’s application for a direction that HMRC issue closure notices for income tax enquiries into his 2017 and 2018 returns.
The tribunal partly upheld tax appeals by five Take 3 partnerships, allowing Peakviewing relief but addressing whether non-Peakviewing film spend was trade-related.
Tax appeal over film partnership losses and reliefs. The tribunal upheld the appeals in part, allowing relief for Peakviewing transactions but not for non-Peakviewing expenditure.
J & F Wilson Plumbing & Heating Ltd & Anor v Revenue and Customs (SELF-ASSESSMENT - discovery assessments - closure notices - penalties - whether there was a taxable source of funds from trade - whether source of cash was gambling) [2026] UKFTT 403 (TC) (18 March 2026)
The tribunal allowed a tax appeal, finding that disputed cash deposits and vehicle payments were gambling winnings rather than undeclared trading income.
J & F Wilson Plumbing & Heating Ltd & Anor v Revenue and Customs (SELF-ASSESSMENT - discovery assessments - closure notices - penalties - whether there was a taxable source of funds from trade - whether source of cash was gambling) [2026] UKFTT 403 (TC) (18 March 2026)
The tribunal allowed an appeal against discovery assessments, closure notices and penalties after finding the disputed cash came from gambling winnings, not undeclared trading income.
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 First-tier Tribunal refused permission for Andrew Fender to make late appeals against HMRC closure notices, applying Martland and Medpro and finding the delay unjustified.
Ellis & Anor v Revenue and Customs (VALUE ADDED TAX - INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS) [2026] UKFTT 268 (TC) (17 February 2026)
The Tribunal dismissed appeals by Paul Ellis and North Yorkshire Properties Limited, upholding HMRC VAT penalties and income tax/NIC assessments tied to deliberate inaccuracies and earnings withdrawals.
Ellis & Anor v Revenue and Customs (VALUE ADDED TAX - INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS) [2026] UKFTT 268 (TC) (17 February 2026)
The Tribunal dismissed Paul Ellis and North Yorkshire Properties Limited’s tax appeals, upholding VAT penalties, PAYE-related determinations, and NIC liabilities.
Bucknell v Revenue and Customs (Discovery Assessment - Closure Notices - penalty) [2026] UKFTT 155 (TC) (23 January 2026)
The tribunal dismissed Richard Bucknell’s appeal, upholding a discovery assessment, closure notices and a penalty. It found no credible evidence of a share transfer and included HICBC.
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