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Tax law [2026] UKFTT 720 (TC)

Gadsden v Revenue and Customs (National Insurance contributions - Class 2 - late payment - ignorance or error - due care and diligence - reliance on professional advisers - deficiency notices - State Pension entitlement)

Gadsden v Revenue and Customs (National Insurance contributions - Class 2 - late payment - ignorance or error - due care and diligence - reliance on professional advisers - deficiency notices - State Pension entitlement) [2026] UKFTT 720 (TC) (14 May 2026)

The Tribunal allowed a late-payment appeal over Class 2 National Insurance contributions, finding the taxpayer's error was not due to lack of due care and diligence.

  • National insurance contributions
  • Class 2 contributions
  • Late payment
  • Due care and diligence
  • Reliance on professional advisers
  • State pension entitlement
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Tax law [2026] UKFTT 720

Gadsden v Revenue and Customs (National Insurance contributions - Class 2 - late payment - ignorance or error - due care and diligence - reliance on professional advisers - deficiency notices - State Pension entitlement)

Gadsden v Revenue and Customs (National Insurance contributions - Class 2 - late payment - ignorance or error - due care and diligence - reliance on professional advisers - deficiency notices - State Pension entitlement) [2026] UKFTT 720 (TC) (14 May 2026)

The tribunal allowed Mr Gadsden’s appeal, holding that his late Class 2 National Insurance payments could be treated as paid because his error was not due to a lack of due care and diligence.

  • National insurance contributions
  • Class 2 contributions
  • Late payment
  • Due care and diligence
  • Reliance on professional advisers
  • State pension entitlement
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Tax law [2026] UKFTT 613 (TC)

Meydan Asset Management Ltd v Revenue and Customs (Accelerated Payment Notices; Late payment penalties; Reasonable excuse; Special circumstances; Schedule 56 FA 2009; APN regime)

Meydan Asset Management Ltd v Revenue and Customs (Accelerated Payment Notices; Late payment penalties; Reasonable excuse; Special circumstances; Schedule 56 FA 2009; APN regime) [2026] UKFTT 613 (TC) (21 April 2026)

The Tribunal upheld late payment penalties for unpaid accelerated payment notices, rejecting reasonable excuse and special circumstances arguments.

  • Accelerated payment notices
  • Late payment penalties
  • Reasonable excuse
  • Special circumstances
  • Paye
  • National insurance contributions
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Tax law [2026] UKFTT 565

Benson & Ors v Revenue and Customs (PAYE and National Insurance Contributions - VAT)

Benson & Ors v Revenue and Customs (PAYE and National Insurance Contributions - VAT) [2026] UKFTT 565 (TC) (09 April 2026)

The Tribunal struck out one costs application and refused late extensions for the others, holding the delays were serious, unexplained, and not in the interests of justice.

  • Costs applications
  • Late applications
  • Wasted costs
  • Unreasonable conduct
  • Tribunal procedure
  • Paye
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Tax law [2026] UKFTT 518 (TC)

Revenue and Customs v Tailored UK Services Ltd (INCOME TAX - NATIONAL INSURANCE CONTRIBUTIONS - HMRC's application for penalties under Section 98C(1)(a) and (2)(a) Taxes Management Act 1970)

Revenue and Customs v Tailored UK Services Ltd (INCOME TAX - NATIONAL INSURANCE CONTRIBUTIONS - HMRC's application for penalties under Section 98C(1)(a) and (2)(a) Taxes Management Act 1970) [2026] UKFTT 518 (TC) (02 April 2026)

The tribunal imposed a ÂŁ1,178,800 penalty on a company in liquidation for failing to notify HMRC of notifiable tax arrangements and awarded HMRC its costs.

  • Income tax
  • National insurance contributions
  • Tax avoidance schemes
  • Disclosure of tax avoidance schemes
  • Penalties
  • Costs
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Tax law [2026] UKFTT 518

Revenue and Customs v Tailored UK Services Ltd (INCOME TAX - NATIONAL INSURANCE CONTRIBUTIONS - HMRC's application for penalties under Section 98C(1)(a) and (2)(a) Taxes Management Act 1970)

Revenue and Customs v Tailored UK Services Ltd (INCOME TAX - NATIONAL INSURANCE CONTRIBUTIONS - HMRC's application for penalties under Section 98C(1)(a) and (2)(a) Taxes Management Act 1970) [2026] UKFTT 518 (TC) (02 April 2026)

The First-tier Tribunal held that Tailored UK Services Ltd was a promoter of notifiable arrangements, failed to notify HMRC, and was liable for a ÂŁ1,178,800 penalty plus costs.

  • Income tax
  • National insurance contributions
  • Disclosure of tax avoidance schemes (dotas)
  • Penalties
  • Costs
  • Dotas
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Tax law [2026] UKFTT 480 (TC)

Jenkins-Yates v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal liability notice - whether company's failure to pay national insurance contributions was attributable to 'neglect' on the part of director - s.121C of the Social Security Administration Act 1992 - a standard of conduct and an 'objective' test - comparing the actions of the particular individual with the actions that would be taken by a 'reasonable' and 'prudent' individual in similar circumstances)

Jenkins-Yates v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal liability notice - whether company's failure to pay national insurance contributions was attributable to 'neglect' on the part of director - s.121C of the Social Security Administration Act 1992 - a standard of conduct and an 'objective' test - comparing the actions of the particular individual with the actions that would be taken by a 'reasonable' and 'prudent' individual in similar circumstances) [2026] UKFTT 480 (TC) (27 March 2026)

The tribunal dismissed a director’s appeal against a personal liability notice for unpaid NICs, holding the company’s failure was attributable to his neglect.

  • National insurance contributions
  • Personal liability notice
  • Directors' duties
  • Neglect
  • Coronavirus job retention scheme
  • Delegation of statutory duties
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Tax law [2026] UKFTT 480

Jenkins-Yates v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal liability notice - whether company's failure to pay national insurance contributions was attributable to 'neglect' on the part of director - s.121C of the Social Security Administration Act 1992 - a standard of conduct and an 'objective' test - comparing the actions of the particular individual with the actions that would be taken by a 'reasonable' and 'prudent' individual in similar circumstances)

Jenkins-Yates v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal liability notice - whether company's failure to pay national insurance contributions was attributable to 'neglect' on the part of director - s.121C of the Social Security Administration Act 1992 - a standard of conduct and an 'objective' test - comparing the actions of the particular individual with the actions that would be taken by a 'reasonable' and 'prudent' individual in similar circumstances) [2026] UKFTT 480 (TC) (27 March 2026)

The tribunal dismissed a director’s appeal against a personal liability notice for unpaid NICs, holding that the company’s failure to pay was attributable to his neglect.

  • National insurance contributions
  • Personal liability notice
  • Directors' duties
  • Neglect
  • Covid-19 support schemes
  • Personal-liability-notice
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Tax law [2026] UKFTT 324

Coopervision Lens Care Ltd v Revenue and Customs (INCOME TAX - whether sums received on the sale of shares are taxable as employment income under Chapter 3D of Part 7 to the Income Tax (Earnings and Pensions) Act 2003)

Coopervision Lens Care Ltd v Revenue and Customs (INCOME TAX - whether sums received on the sale of shares are taxable as employment income under Chapter 3D of Part 7 to the Income Tax (Earnings and Pensions) Act 2003) [2026] UKFTT 324 (TC) (2 March 2026)

The tribunal held that most share-sale proceeds were taxable as employment income under ITEPA Chapter 3D, with the appeal succeeding only for the Fourth Shares.

  • Income tax
  • Employment income
  • Paye regulations
  • National insurance contributions
  • Employment-related securities
  • Capital gains tax
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Tax law [2026] UKFTT 324 (TC)

Coopervision Lens Care Ltd v Revenue and Customs (INCOME TAX - whether sums received on the sale of shares are taxable as employment income under Chapter 3D of Part 7 to the Income Tax (Earnings and Pensions) Act 2003)

Coopervision Lens Care Ltd v Revenue and Customs (INCOME TAX - whether sums received on the sale of shares are taxable as employment income under Chapter 3D of Part 7 to the Income Tax (Earnings and Pensions) Act 2003) [2026] UKFTT 324 (TC) (2 March 2026)

The tribunal held that most share-sale proceeds were taxable as employment income under ITEPA 2003, and that the company was careless, but excluded the Fourth Shares.

  • Income tax
  • Employment-related securities
  • Paye regulations
  • National insurance contributions
  • Capital gains tax
  • Statutory interpretation
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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.