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Employment law [2026] EAT 62

Ikeji v Westminster City Council & Anor (Practice and procedure; costs; whether Tribunal erred in concluding that claimant had been dishonest about a fact central to his claim of victimisation)

Ikeji v Westminster City Council & Anor (Practice and procedure; costs; whether Tribunal erred in concluding that claimant had been dishonest about a fact central to his claim of victimisation) [2026] EAT 62 (21 April 2026)

The Employment Appeal Tribunal refused appeals against a costs order and reconsideration refusal, holding the tribunal was entitled to find the appellant had knowingly lied about his ORR employment status.

  • Victimisation
  • Costs
  • Dishonesty
  • Protected acts
  • Equality act 2010
  • Employment-law
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Tax law [2026] UKFTT 518 (TC)

Revenue and Customs v Tailored UK Services Ltd (INCOME TAX - NATIONAL INSURANCE CONTRIBUTIONS - HMRC's application for penalties under Section 98C(1)(a) and (2)(a) Taxes Management Act 1970)

Revenue and Customs v Tailored UK Services Ltd (INCOME TAX - NATIONAL INSURANCE CONTRIBUTIONS - HMRC's application for penalties under Section 98C(1)(a) and (2)(a) Taxes Management Act 1970) [2026] UKFTT 518 (TC) (02 April 2026)

The tribunal imposed a £1,178,800 penalty on a company in liquidation for failing to notify HMRC of notifiable tax arrangements and awarded HMRC its costs.

  • Income tax
  • National insurance contributions
  • Tax avoidance schemes
  • Disclosure of tax avoidance schemes
  • Penalties
  • Costs
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Tax law [2026] UKFTT 518

Revenue and Customs v Tailored UK Services Ltd (INCOME TAX - NATIONAL INSURANCE CONTRIBUTIONS - HMRC's application for penalties under Section 98C(1)(a) and (2)(a) Taxes Management Act 1970)

Revenue and Customs v Tailored UK Services Ltd (INCOME TAX - NATIONAL INSURANCE CONTRIBUTIONS - HMRC's application for penalties under Section 98C(1)(a) and (2)(a) Taxes Management Act 1970) [2026] UKFTT 518 (TC) (02 April 2026)

The First-tier Tribunal held that Tailored UK Services Ltd was a promoter of notifiable arrangements, failed to notify HMRC, and was liable for a £1,178,800 penalty plus costs.

  • Income tax
  • National insurance contributions
  • Disclosure of tax avoidance schemes (dotas)
  • Penalties
  • Costs
  • Dotas
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Tax law [2026] UKFTT 396 (TC)

Sagar v Revenue and Customs (COSTS - application by HMRC for order under Rule 10(1)(b) Tribunal Procedure (FTT)

Sagar v Revenue and Customs (COSTS - application by HMRC for order under Rule 10(1)(b) Tribunal Procedure (FTT) (Tax Chamber) Rules 2009 based on the appellant's conduct - whether unreasonable - whether the Tribunal should exercise discretion to award costs - whether HMRC party litigants) [2026] UKFTT 396 (TC) (13 March 2026)

The Tribunal refused HMRC’s costs application, finding only limited unreasonable conduct by the appellant and declining to award costs in the circumstances.

  • Costs
  • Unreasonable conduct
  • Jurisdiction
  • Party litigants
  • Information notices
  • Tax-tribunal-costs
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Tax law [2026] UKFTT 396

Sagar v Revenue and Customs (COSTS - application by HMRC for order under Rule 10(1)(b) Tribunal Procedure (FTT)

Sagar v Revenue and Customs (COSTS - application by HMRC for order under Rule 10(1)(b) Tribunal Procedure (FTT) (Tax Chamber) Rules 2009 based on the appellant's conduct - whether unreasonable - whether the Tribunal should exercise discretion to award costs - whether HMRC party litigants) [2026] UKFTT 396 (TC) (13 March 2026)

HMRC’s costs application was refused after the tribunal found only limited unreasonable conduct by the appellant, not enough to justify a costs order.

  • Costs
  • Unreasonable conduct
  • Jurisdiction
  • Party litigants
  • Information notices
  • Tribunal-costs
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Tax law [2026] UKFTT 371

Governance Ministries v Revenue And Customs (COSTS - HMRC withdrawing from a 9 day appeal 14 minutes before the deadline for filing its Skeleton Argument)

Governance Ministries v Revenue And Customs (COSTS - HMRC withdrawing from a 9 day appeal 14 minutes before the deadline for filing its Skeleton Argument) [2026] UKFTT 371 (TC) (11 March 2026)

The Tax Chamber held that HMRC’s last-minute withdrawal from a VAT appeal justified indemnity costs and ordered a £400,000 interim payment.

  • Costs
  • Indemnity costs
  • Withdrawal of appeal
  • Vat input tax
  • Interim payment
  • Indemnity-costs
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Employment law [2026] EAT 4

Gurney v Randall & Ors (Costs)

Gurney v Randall & Ors (Costs) [2026] EAT 4 (12 January 2026)

The EAT refused a respondent’s costs application after dismissing an appeal, holding the appeal was not misconceived and did not justify a costs order.

  • Wasted costs
  • Misconceived proceedings
  • Unreasonable conduct
  • Appeal procedure
  • Employment-appeal-tribunal
  • Costs
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Employment law [2026] EAT 2

Harding v St George's University Hospital NHS Foundation Trust (race discrimination)

Harding v St George's University Hospital NHS Foundation Trust (race discrimination) [2026] EAT 2 (07 January 2026)

The EAT granted time for a late appeal after accepting that anxiety substantially affected the appellant’s ability to file, but refused a separate late costs appeal.

  • Extension of time
  • Appeal procedure
  • Disability and reasonable adjustments
  • Strike out of claim
  • Costs awards
  • Extension-of-time
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Employment law [2026] EAT 7

Mayanja v City of Bradford Metropolitan District Council

Mayanja v City of Bradford Metropolitan District Council [2026] EAT 7 (07 January 2026)

The Employment Appeal Tribunal refused the claimant’s application for costs, holding the respondent had not met the threshold conduct required under rule 34A.

  • Costs
  • Appeal
  • Race discrimination
  • Breach of contract
  • Victimisation
  • Harassment
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Tax law [2026] UKFTT 46

Singh v Revenue and Customs (COSTS - appellant's application for unreasonable costs - late withdrawal by HMRC - whether HMRC acted unreasonably in defending proceedings - whether earlier "costs of and incidental to" appeal - whether costs claimed reasonable and proportionate)

Singh v Revenue and Customs (COSTS - appellant's application for unreasonable costs - late withdrawal by HMRC - whether HMRC acted unreasonably in defending proceedings - whether earlier "costs of and incidental to" appeal - whether costs claimed reasonable and proportionate) [2026] UKFTT 46 (TC) (06 January 2026)

The tribunal partly allowed Mr Singh’s costs application, awarding £2,000 after finding HMRC acted unreasonably only in a limited respect by delaying withdrawal.

  • Costs
  • Unreasonable conduct
  • Litigant in person
  • Jurisdiction
  • Summary assessment
  • Tax-costs
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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.