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United Kingdom Case Law

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Tax-law [2026] UKFTT 743

Bryan v Revenue and Customs (INCOME TAX - enquiries into tax returns)

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 directions requiring HMRC to issue closure notices for open income tax enquiries into his 2017 and 2018 returns.

  • Income-tax-enquiries
  • Closure-notices
  • Tribunal-procedure
  • Legal-professional-privilege
  • Tax-return-amendments
  • Hmrc-enquiries
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Tax-law [2026] UKFTT 743 (TC)

Bryan v Revenue and Customs (INCOME TAX - enquiries into tax returns)

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.

  • Income-tax
  • Tax-return-enquiries
  • Closure-notices
  • Legal-professional-privilege
  • Burden-of-proof
  • Tax-procedure
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Information-law [2025] UKFTT 1436 (GRC)

Armes v Information Commissioner

Armes v Information Commissioner [2025] UKFTT 1436 (GRC) (01 December 2025)

The Tribunal dismissed an EIR appeal about planning-related information, holding that drafts, internal communications, privileged legal advice and personal data were properly withheld.

  • Environmental-information-regulations-2004
  • Freedom-of-information
  • Public-interest-test
  • Legal-professional-privilege
  • Personal-data
  • Planning-law
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Information-rights [2025] UKFTT 1307 (GRC)

Lu v Information Commissioner & Anor

Lu v Information Commissioner & Anor [2025] UKFTT 1307 (GRC) (05 November 2025)

The tribunal dismissed a FOIA appeal about University of Warwick disciplinary-investigation emails, holding the withheld material was covered by legal professional privilege.

  • Freedom-of-information
  • Legal-professional-privilege
  • Article-10-echr
  • Student-misconduct
  • Public-interest
  • Information-rights
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Information-law [2025] UKFTT 1279 (GRC)

Stead v Information Commissioner

Stead v Information Commissioner [2025] UKFTT 1279 (GRC) (31 October 2025)

The tribunal dismissed a FOIA appeal over withheld material about a proposed AI copyright and database exception, upholding exemptions for international relations and legal professional privilege.

  • Freedom-of-information
  • Copyright-exception
  • Text-and-data-mining
  • Government-policy-exemptions
  • International-relations
  • Legal-professional-privilege
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Data-protection [2025] UKFTT 1236 (GRC)

Nash v Information Commissioner

Nash v Information Commissioner [2025] UKFTT 1236 (GRC) (21 October 2025)

The Tribunal struck out a data protection complaint application, holding that the Information Commissioner had already provided an outcome and that section 166 could not be used to challenge the merits.

  • Data-subject-access-requests
  • Legal-professional-privilege
  • Tribunal-jurisdiction
  • Procedural-requirements-under-dpa-2018
  • Data-protection
  • Information-rights
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Information-law [2025] UKFTT 1126 (GRC)

Williams v The Information Commissioner & Anor

Williams v The Information Commissioner & Anor [2025] UKFTT 1126 (GRC) (24 September 2025)

The Tribunal dismissed an FOIA appeal seeking Border Force training material on push back at sea, upholding law enforcement and immigration control exemptions.

  • Freedom-of-information-act-2000
  • Law-enforcement-exemptions
  • Immigration-control
  • Public-interest-balancing
  • Legal-professional-privilege
  • Public-interest-test
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Information-law [2025] UKFTT 903 (GRC)

Carrick v Information Commissioner & Anor

Carrick v Information Commissioner & Anor [2025] UKFTT 903 (GRC) (29 July 2025)

The Tribunal dismissed a FOIA appeal over Department for Education emails, holding that legal professional privilege applied and the public interest favoured withholding.

  • Freedom-of-information
  • Legal-professional-privilege
  • Public-interest-test
  • Disclosure-of-government-legal-advice
  • Government-legal-advice
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Information-law [2025] UKFTT 910 (GRC)

Oliver v Information Commissioner

Oliver v Information Commissioner [2025] UKFTT 910 (GRC) (29 July 2025)

The Tribunal dismissed an FOIA appeal, holding that the council was not required to create new information or give legal opinions, and had properly applied section 40 exemptions.

  • Freedom-of-information-act-2000
  • Personal-data-exemptions
  • Subject-access-requests
  • Legal-professional-privilege
  • Tribunal-procedure
  • Freedom-of-information
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Information-rights [2025] UKFTT 630 (GRC)

Bill v The Information Commissioner

Bill v The Information Commissioner [2025] UKFTT 630 (GRC) (05 June 2025)

The tribunal dismissed an appeal over withheld environmental information, holding that legal professional privilege and the public interest favoured non-disclosure.

  • Environmental-information-regulations
  • Legal-professional-privilege
  • Public-interest-test
  • Disclosure-exceptions
  • Information-rights
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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.