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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 663 (TC)

Smith v Revenue and Customs (INCOME TAX and VAT)

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.

  • Discovery assessments
  • Best judgment assessments
  • Tax penalties
  • Vat registration and deregistration
  • Tax residency
  • Burden of proof
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Tax law [2026] UKFTT 663

Smith v Revenue and Customs (INCOME TAX and VAT)

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.

  • Income tax
  • Vat
  • Discovery assessments
  • Best judgment assessments
  • Penalties
  • Tax residency
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Tax law [2026] UKFTT 483

Anston Investments Ltd v Revenue and Customs (CORPORATION TAX - relief claimed for donations to a charity)

Anston Investments Ltd v Revenue and Customs (CORPORATION TAX - relief claimed for donations to a charity) [2026] UKFTT 483 (TC) (30 March 2026)

The Tribunal held that donations to a charity were qualifying charitable donations and were not disqualified by section 193 CTA 2010. The discovery assessments also failed.

  • Corporation tax relief
  • Qualifying charitable donations
  • Discovery assessments
  • Associated transactions
  • Section 193 corporation tax act 2010
  • Section 450 corporation tax act 2010
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Tax law [2026] UKFTT 483 (TC)

Anston Investments Ltd v Revenue and Customs (CORPORATION TAX - relief claimed for donations to a charity)

Anston Investments Ltd v Revenue and Customs (CORPORATION TAX - relief claimed for donations to a charity) [2026] UKFTT 483 (TC) (30 March 2026)

The tribunal allowed Anston Investments’ appeal, holding that donations to its charity were qualifying charitable donations and not disqualified by section 193 CTA 2010.

  • Corporation tax relief
  • Qualifying charitable donations
  • Discovery assessments
  • Associated acquisitions
  • Definition of control
  • Carelessness in tax returns
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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
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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
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Tax law [2026] UKFTT 403

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)

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.

  • Self-assessment
  • Discovery assessments
  • Closure notices
  • Penalties
  • Taxable source of funds
  • Gambling income
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Tax law [2026] UKFTT 403 (TC)

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)

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.

  • Self-assessment
  • Discovery assessments
  • Closure notices
  • Penalties
  • Taxable source of funds
  • Gambling income
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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.