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Bryan v Revenue and Customs (INCOME TAX - enquiries into tax returns) [2026] UKFTT 743 (TC) (19 May 2026)
The tribunal refused Mr Bryan’s application for a direction that HMRC issue closure notices for income tax enquiries into his 2017 and 2018 returns.
Hakeem v Revenue and Customs (INCOME TAX - penalties for failure to notify liability to income tax) [2026] UKFTT 744 (TC) (19 May 2026)
The Tax Chamber dismissed Mr Hakeem’s appeal against failure-to-notify penalties, finding no reasonable excuse for delayed notification of rental income.
Hakeem v Revenue and Customs (INCOME TAX - penalties for failure to notify liability to income tax) [2026] UKFTT 744 (TC) (19 May 2026)
The tribunal dismissed an appeal against failure-to-notify income tax penalties, holding there was no reasonable excuse. It varied the penalty to correct a calculation error.
Herrmann v Revenue and Customs (INCOME TAX - late payment penalties and surcharges - reallocation of past payments) [2026] UKFTT 715 (TC) (14 May 2026)
The tribunal allowed a taxpayer’s appeal against income tax late payment penalties and surcharges, holding that later reallocation of payments did not create a late payment.
Herrmann v Revenue and Customs (INCOME TAX - late payment penalties and surcharges - reallocation of past payments) [2026] UKFTT 715 (TC) (14 May 2026)
The Tribunal allowed an income tax appeal, holding that late payment penalties and surcharges were invalid because tax had been paid at the trigger dates before later reallocation.
The tribunal partly upheld tax appeals by five Take 3 partnerships, allowing Peakviewing relief but addressing whether non-Peakviewing film spend was trade-related.
Tax appeal over film partnership losses and reliefs. The tribunal upheld the appeals in part, allowing relief for Peakviewing transactions but not for non-Peakviewing expenditure.
Krason v Revenue and Customs (INCOME TAX - penalties - whether deliberate and concealed - whether careless - reliance on trusted qualified accountant) [2026] UKFTT 675 (TC) (07 May 2026)
The First-tier Tribunal allowed Mr Krason’s appeal against £224,750 in income tax penalties, finding he did not act deliberately, conceal facts, or act carelessly.
Krason v Revenue and Customs (INCOME TAX - penalties - whether deliberate and concealed - whether careless - reliance on trusted qualified accountant) [2026] UKFTT 675 (TC) (07 May 2026)
The First-tier Tribunal allowed Mr Krason’s appeal against income tax penalties, finding he neither acted deliberately nor carelessly when he relied on his accountant.
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.
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