United Kingdom Case Law

Hosking v Revenue and Customs (INHERITANCE TAX - exempt transfers - s.21 of IHTA 1984 - whether Gifts part of normal expenditure - whether a pattern of actual regular payments established - s.24 of IHTA 1984 - Human Rights Act 1998, Articles 10, 14 and Article 1 Protocol 1 - whether discrimination on grounds of "political opinion")

Hosking v Revenue and Customs (INHERITANCE TAX - exempt transfers - s.21 of IHTA 1984 - whether Gifts part of normal expenditure - whether a pattern of actual regular payments established - s.24 of IHTA 1984 - Human Rights Act 1998, Articles 10, 14 and Article 1 Protocol 1 - whether discrimination on grounds of "political opinion") [2026] UKFTT 406 (TC) (18 March 2026)

The tribunal dismissed Mr Hosking's inheritance tax appeal, holding that his donations were not part of normal expenditure and did not qualify for political-party exemption.

• Inheritance tax
• Exempt transfers
• Political donations
• Pattern of expenditure
• Discrimination
• Human rights act 1998

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Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost £5m for dishonest behaviour)

Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost £5m for dishonest behaviour) [2025] UKFTT 1336 (TC) (10 November 2025)

The tribunal refused a late VAT penalty appeal, holding that the 30-day time limit remained effective, no review was notified, and delay was unjustified.

• Vat evasion
• Civil penalties
• Late appeal
• Time limits
• Statutory review
• Bill of rights act 1689

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Kattina Anglin (Appellant) v Governor of the Cayman Islands (Respondent) (Cayman Islands)

The Privy Council held that the Cayman Islands Governor could use reserved powers to enact legislation securing compliance with ECHR obligations.

• Reserved powers
• External affairs
• Legislative authority
• Compliance with international obligations
• European convention on human rights
• Dualism

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UI2024003530

UI2024003530 [2025] UKAITUR UI2024003530 (16 January 2025)

The Upper Tribunal held that the First-tier Tribunal materially erred by failing to consider whether an unrepresented asylum appellant should be treated as a vulnerable witness.

• Vulnerable witness
• Credibility assessment
• Refugee convention
• Internal relocation
• Humanitarian protection
• European convention on human rights

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UI2021001868

UI2021001868 [2024] UKAITUR UI2021001868 (2 May 2024)

The Upper Tribunal set aside the First-tier Tribunal’s dismissal of an Albanian domestic violence asylum appeal, finding a material fairness error and remitting the case.

• Domestic violence
• Sufficiency of protection
• Internal relocation
• European convention on human rights
• Country guidance
• Fairness in procedure

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JOHN SHARP v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability)

JOHN SHARP v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments in respect of HICBC liability) [2023] UKFTT 746 (TC) (01 September 2023)

The tribunal upheld HICBC discovery assessments and penalties against John Sharp, rejecting his reasonable-excuse argument and holding that Article 7 ECHR was not engaged.

• High income child benefit charge
• Discovery assessments
• Penalties for failure to notify
• Retrospective statutory amendments
• Reasonable excuse
• European convention on human rights

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Catt English Table Tennis Association Ltd & Ors (Employee, Worker or Self-Employed - Section 230(3)(b) Employment Rights Act 1996)

Catt English Table Tennis Association Ltd & Ors (Employee, Worker or Self-Employed - Section 230(3)(b) Employment Rights Act 1996) [2022] EAT 125 (26 August 2022)

The EAT allowed an appeal on worker status for a non-executive director, set aside the tribunal’s decision, and remitted the case for rehearing.

• Worker status
• Employment rights act 1996 section 230(3)(b)
• Whistleblowing
• Office-holder contracts
• Non-executive directors
• European convention on human rights

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PA073882019

PA073882019 [2021] UKAITUR PA073882019 (16 August 2021)

The Upper Tribunal dismissed a Turkish Kurdish appellant’s asylum, humanitarian protection, and human rights appeal, finding his core account and claimed onward risk not credible.

• Asylum
• Humanitarian protection
• Credibility assessment
• Sur place activities
• Internal relocation
• European convention on human rights

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PA095012019

PA095012019 [2021] UKAITUR PA095012019 (3 June 2021)

The Upper Tribunal dismissed an Iraqi asylum appeal, holding that the First-tier Tribunal had given adequate reasons and was entitled to reject the claimant's credibility.

• Asylum claim
• Humanitarian protection
• European convention on human rights
• Credibility assessment
• Evidence corroboration
• Asylum-appeal

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Kat-Twelve Spolka Z O.O v Revenue & Customs (EXCISE - seizure of vehicle)

Kat-Twelve Spolka Z O.O v Revenue & Customs (EXCISE - seizure of vehicle) [2021] UKFTT 78 (TC) (19 March 2021)

The Tribunal refused an appeal against HMRC’s refusal to restore a seized van adapted for smuggling, finding the refusal reasonable and proportionate.

• Vehicle seizure
• Restoration policy
• Adaptation for smuggling
• Proportionality
• Hardship
• European convention on human rights

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