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Tax law [2026] UKFTT 651

British Institute of Technology Ltd v Revenue and Customs (PROCEDURE - strike out application)

British Institute of Technology Ltd v Revenue and Customs (PROCEDURE - strike out application) [2026] UKFTT 651 (TC) (01 May 2026)

The tribunal dismissed HMRC’s strike-out application, holding that BIOT’s VAT and penalty appeals were not abusive and had a realistic prospect of success.

  • Abuse of process
  • Strike out applications
  • Vat assessment
  • Penalty assessment
  • Reasonable prospect of success
  • Issue estoppel
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Employment law [2026] EAT 48

Wirral University Teaching Hospitals NHS Foundation Trust v Moriarty (Practice and Procedure, Jurisdictional)

Wirral University Teaching Hospitals NHS Foundation Trust v Moriarty (Practice and Procedure, Jurisdictional) [2026] EAT 48 (08 April 2026)

The EAT dismissed an appeal against refusal to strike out allegations as Henderson abuse, holding the tribunal had applied the correct test and acted cautiously.

  • Abuse of process
  • Issue estoppel
  • Constructive unfair dismissal
  • Jurisdiction
  • Abuse-of-process
  • Issue-estoppel
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Tax law [2025] UKFTT 986 (TC)

Inside Track 3 LLP & Anor v Revenue and Customs (PROCEDURE whether the Tribunal has already determined an issue in an earlier decision)

Inside Track 3 LLP & Anor v Revenue and Customs (PROCEDURE whether the Tribunal has already determined an issue in an earlier decision) [2025] UKFTT 986 (TC) (12 August 2025)

The Tribunal held that an earlier FTT decision had already decided that the LLPs’ rights were intangible fixed assets, so the classification issue was settled.

  • Asset classification
  • Issue estoppel
  • Corporation tax act 2009 part 8
  • Intangible fixed assets
  • Financial assets
  • Gaap compliance
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Tax law [2025] UKFTT 986

Inside Track 3 LLP & Anor v Revenue and Customs (PROCEDURE whether the Tribunal has already determined an issue in an earlier decision)

Inside Track 3 LLP & Anor v Revenue and Customs (PROCEDURE whether the Tribunal has already determined an issue in an earlier decision) [2025] UKFTT 986 (TC) (12 August 2025)

The Tribunal held that its earlier decision had already classified the LLPs’ rights as intangible fixed assets, so no further hearing on that issue was needed.

  • Asset classification
  • Intangible fixed assets
  • Financial assets
  • Issue estoppel
  • Corporation tax relief
  • Tax-law
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Immigration law [2025] UKAITUR UI2025000643

UI2025000643 & UI2025000644

UI2025000643 & UI2025000644 [2025] UKAITUR UI2025000643 (17 June 2025)

The Upper Tribunal dismissed the Entry Clearance Officer’s appeal, holding the First-tier Tribunal was not wrong to rely on earlier findings and the HMPO evidence did not justify departure.

  • Entry clearance
  • Issue estoppel
  • Devaseelan principles
  • British citizenship
  • Evidence assessment
  • Immigration-appeal
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Immigration [2025] UKAITUR UI2024005048

UI2024005048 & UI2024005049

UI2024005048 & UI2024005049 [2025] UKAITUR UI2024005048 (28 April 2025)

The Upper Tribunal dismissed an appeal against refusal under Appendix EU, holding the appellants did not meet regulation 9’s joint-residence requirement and no issue estoppel arose.

  • Eu settlement scheme
  • Surinder singh route
  • Regulation 9 eea regulations
  • Issue estoppel
  • Res judicata
  • Appendix eu
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Tax law [2023] UKFTT 906

VISTRY HOMES LTD (1) LINDEN WATES (WESTBURY) LTD (2) v Revenue & Customs (VAT - strike out application - HMRC ruling on the nature of supplies made to a housing association under a sample contract)

VISTRY HOMES LTD (1) LINDEN WATES (WESTBURY) LTD (2) v Revenue & Customs (VAT - strike out application - HMRC ruling on the nature of supplies made to a housing association under a sample contract) [2023] UKFTT 906 (TC) (23 October 2023)

The First-tier Tribunal dismissed HMRC’s strike out application, holding the fresh VAT appeals were not barred by estoppel or abuse of process.

  • Vat
  • Strike out application
  • Cause of action estoppel
  • Issue estoppel
  • Abuse of process
  • Strike-out-application
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Tax law [2023] UKFTT 906 (TC)

VISTRY HOMES LTD (1) LINDEN WATES (WESTBURY) LTD (2) v Revenue & Customs (VAT - strike out application - HMRC ruling on the nature of supplies made to a housing association under a sample contract)

VISTRY HOMES LTD (1) LINDEN WATES (WESTBURY) LTD (2) v Revenue & Customs (VAT - strike out application - HMRC ruling on the nature of supplies made to a housing association under a sample contract) [2023] UKFTT 906 (TC) (23 October 2023)

The Tribunal dismissed HMRC’s strike-out application, holding the fresh VAT appeals were not barred by estoppel or abuse of process because they concerned different counterparties and decisions.

  • Vat
  • Strike out application
  • Hmrc ruling
  • Nature of supplies
  • Housing association
  • Cause of action estoppel
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Tax law [2023] UKFTT 549 (TC)

WATERLOO CAR HIRE (A PARTNERSHIP) v Revenue & Customs (PROCEDURE - Strike out application - first appeal against the same decision dismissed in 2016)

WATERLOO CAR HIRE (A PARTNERSHIP) v Revenue & Customs (PROCEDURE - Strike out application - first appeal against the same decision dismissed in 2016) [2023] UKFTT 549 (TC) (29 June 2023)

The tribunal struck out a third tax appeal as barred by res judicata and abuse of process, holding the capital allowances points should have been raised earlier.

  • Res judicata
  • Abuse of process
  • Capital allowances
  • Cause of action estoppel
  • Issue estoppel
  • Tribunal procedure
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Tax law [2023] UKFTT 549

WATERLOO CAR HIRE (A PARTNERSHIP) v Revenue & Customs (PROCEDURE - Strike out application - first appeal against the same decision dismissed in 2016)

WATERLOO CAR HIRE (A PARTNERSHIP) v Revenue & Customs (PROCEDURE - Strike out application - first appeal against the same decision dismissed in 2016) [2023] UKFTT 549 (TC) (29 June 2023)

The Tribunal struck out Waterloo Car Hire’s third appeal as barred by res judicata and, alternatively, as an abuse of process. It held the capital allowances point should have been raised earlier.

  • Res judicata
  • Abuse of process
  • Capital allowances
  • Cause of action estoppel
  • Issue estoppel
  • Strike out applications
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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.