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Immigration [2026] UKAITUR UI2025004618

UI2025004618

UI2025004618 [2026] UKAITUR UI2025004618 (17 April 2026)

The Upper Tribunal set aside a First-tier Tribunal asylum decision for material procedural unfairness and failure to resolve evidence conflicts, remitting the appeal.

  • Procedural fairness
  • Particular social group
  • Standard of proof
  • Expert evidence
  • Conflict of evidence
  • Immigration-appeals
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Immigration law [2025] UKAITUR UI2024003598

UI2024003598

UI2024003598 [2025] UKAITUR UI2024003598 (2 December 2025)

The Upper Tribunal dismissed the Secretary of State’s appeal, holding there was no material error of law in the First-tier Tribunal’s finding that dependency under Appendix EU was established.

  • Dependency under appendix eu
  • Family permit
  • Evidentiary requirements
  • Immigration-law
  • Appendix-eu
  • Family-permit
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Tax law [2025] UKFTT 420

WG Recruitment Ltd v Revenue and Customs (VAT Default Surcharge; Evidence)

WG Recruitment Ltd v Revenue and Customs (VAT Default Surcharge; Evidence) [2025] UKFTT 420 (TC) (08 April 2025)

The Tribunal allowed an appeal against VAT default surcharges because HMRC failed to provide evidence that the surcharge liability notices had been served.

  • Vat default surcharge
  • Evidence
  • Service of notices
  • Vat-default-surcharge
  • Service-of-notices
  • Tax-evidence
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Immigration [2024] UKAITUR UI2024000764

UI2024000764

UI2024000764 [2024] UKAITUR UI2024000764 (25 April 2024)

The Upper Tribunal set aside a First-tier Tribunal decision for failing to consider the appellant’s marriage documents and allowed the EUSS appeal.

  • European union settlement scheme
  • Recognition of foreign marriages
  • Proxy marriage
  • Evidence requirements
  • European-union-settlement-scheme
  • Proxy-marriage
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Immigration law [2024] UKAITUR UI2023003054

UI2023003054 & UI2023003055

UI2023003054 & UI2023003055 [2024] UKAITUR UI2023003054 (22 February 2024)

The Upper Tribunal allowed appeals after finding the sponsor was likely in the UK on the application date and that the appellants depended on him for essential needs.

  • Euss family permit
  • Dependency
  • Presence in uk at date of application
  • Remittances as evidence
  • Immigration-law
  • Euss-family-permit
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Tax law [2024] UKFTT 143 (TC)

4SITE SERVICES LONDON LIMITED & Ors v Revenue & Customs (PROCEDURE : application to bar HMRC or further and better particulars)

4SITE SERVICES LONDON LIMITED & Ors v Revenue & Customs (PROCEDURE : application to bar HMRC or further and better particulars) [2024] UKFTT 143 (TC) (15 February 2024)

The Tribunal refused applications to bar HMRC, require further particulars, and redact witness evidence in linked VAT appeals, but granted time extensions and issued further directions.

  • Vat fraud
  • Input tax credit
  • Tribunal procedure
  • Evidentiary issues
  • Costs
  • Personal liability notices
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Tax law [2024] UKFTT 140

SC BUSINESS GATEWAY LTD v Revenue & Customs (HARDSHIP - Whether the Appellant would suffer hardship if required to pay or deposit the amount of the assessment prior to a substantive hearing)

SC BUSINESS GATEWAY LTD v Revenue & Customs (HARDSHIP - Whether the Appellant would suffer hardship if required to pay or deposit the amount of the assessment prior to a substantive hearing) [2024] UKFTT 140 (TC) (13 February 2024)

The tribunal dismissed SC Business Gateway Ltd’s VAT hardship application, finding the company failed to prove it lacked readily available resources to pay the assessment.

  • Vat hardship
  • Burden of proof
  • Capacity to pay
  • Proportionality
  • Evidence requirements
  • Vat-hardship
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Immigration law [2024] UKAITUR UI2023004862

UI2023004862

UI2023004862 [2024] UKAITUR UI2023004862 (7 February 2024)

The Upper Tribunal set aside a First-tier Tribunal Article 8 decision after finding it failed to consider material evidence about refugee status in Italy.

  • Article 8 echr
  • Procedural fairness
  • Refugee status
  • Admissibility of evidence
  • Article-8-echr
  • Procedural-fairness
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Immigration law [2023] UKAITUR UI2023003289

UI2023003289

UI2023003289 [2023] UKAITUR UI2023003289 (4 December 2023)

The Upper Tribunal dismissed an EUSS appeal, holding that the appellant had not proved the claimed family relationship to the sponsor and that there was no material error of law.

  • Euss appeal
  • Appendix eu
  • Proof of relationship
  • Dependency
  • Admissibility of evidence
  • Immigration-law
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Immigration law [2023] UKAITUR UI2023003332

UI2023003332 & UI2023003333

UI2023003332 & UI2023003333 [2023] UKAITUR UI2023003332 (28 November 2023)

The Upper Tribunal dismissed the Home Office appeal, holding that refusal to adjourn was fair and the First-tier Tribunal gave adequate reasons on the evidence.

  • Eu settlement scheme
  • Family permits
  • Adjournment
  • Procedural fairness
  • Burden of proof
  • Immigration-law
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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.