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Tax law [2026] UKFTT 641

W Reilly Ltd v Revenue and Customs (whether HMRC issued assessments for VAT purposes within the applicable time limit)

W Reilly Ltd v Revenue and Customs (whether HMRC issued assessments for VAT purposes within the applicable time limit) [2026] UKFTT 641 (TC) (28 April 2026)

The tribunal allowed W. Reilly Ltd’s appeal, rejecting HMRC’s Kittel-based denial of input tax and related penalty, while finding the VAT assessments were issued within time.

  • Vat fraud
  • Input tax denial
  • Time limits for assessments
  • Penalties under vata 1994
  • Due diligence in supply chains
  • Vat-fraud
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Tax law [2026] UKFTT 156 (TC)

One Call Consultants Ltd & Anor v Revenue and Customs (VAT - Kittel - knew or should have known - personal liability notice)

One Call Consultants Ltd & Anor v Revenue and Customs (VAT - Kittel - knew or should have known - personal liability notice) [2026] UKFTT 156 (TC) (26 January 2026)

The First-tier Tribunal dismissed One Call Consultants Ltd and Mr McGrail’s appeals against VAT input tax denials, deregistration, and penalties under the Kittel principle.

  • Vat fraud
  • Input tax denial
  • Kittel principle
  • Personal liability notice
  • Company officer penalties
  • Deregistration for vat fraud
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Tax law [2020] UKFTT 338 (TC)

Peterborough Plant Sales Ltd v Revenue & Customs (VAT - denial of input tax - plant and machinery sales)

Peterborough Plant Sales Ltd v Revenue & Customs (VAT - denial of input tax - plant and machinery sales) [2020] UKFTT 338 (TC) (18 August 2020)

The tribunal held that PPSL knew or should have known most plant transactions were connected to VAT fraud, attributing Mr Reilly’s knowledge to the company. The appeal succeeded only for certain NW Plant deals.

  • Vat fraud
  • Input tax deduction
  • Knowledge of fraud
  • Shadow director liability
  • Due diligence in supply chains
  • Vat-fraud
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Tax law [2020] UKFTT 76

Ronald Hull Junior Ltd v Revenue & Customs (Recovery of input VAT - scrap metal trade)

Ronald Hull Junior Ltd v Revenue & Customs (Recovery of input VAT - scrap metal trade) [2020] UKFTT 76 (TC) (04 February 2020)

The Tribunal allowed RHJ’s appeal, holding HMRC had not proved GPSE’s fraud or that RHJ knew or should have known of fraud in its CCL or BMC supplies.

  • Input vat recovery
  • Kittel test
  • Fraudulent evasion of vat
  • Due diligence in supply chains
  • Scrap metal trade
  • Mtic fraud
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Tax law [2020] UKFTT 76 (TC)

Ronald Hull Junior Ltd v Revenue & Customs (Recovery of input VAT - scrap metal trade)

Ronald Hull Junior Ltd v Revenue & Customs (Recovery of input VAT - scrap metal trade) [2020] UKFTT 76 (TC) (04 February 2020)

The Tribunal allowed RHJ’s appeal against denial of £597,172 input VAT, finding BMC was a defaulting trader but RHJ did not know or should not have known of fraud.

  • Input vat recovery
  • Kittel test
  • Fraudulent evasion of vat
  • Due diligence in supply chains
  • Scrap metal trade
  • Mtic fraud
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Tax law [2018] UKFTT 662 (TC)

Vale Europe Ltd v Revenue & Customs (VAT - INPUT TAX : Other)

Vale Europe Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2018] UKFTT 662 (TC) (09 November 2018)

The tribunal allowed Vale Europe’s appeal, holding HMRC had not proved Vale knew or should have known its precious metal transactions were linked to VAT fraud.

  • Vat input tax deduction
  • Fraudulent tax loss
  • Misdeclaration penalty
  • Due diligence in supply chains
  • Burden of proof in tax appeals
  • Vat-input-tax-deduction
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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.