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Tax law [2026] UKFTT 723 (TC)

Coates & Anor (t/a Ross Coates Solicitors) v Revenue and Customs (PROCEDURE - barring application - deliberate and contumelious non-compliance with directions by HMRC - no prejudice to appellant)

Coates & Anor (t/a Ross Coates Solicitors) v Revenue and Customs (PROCEDURE - barring application - deliberate and contumelious non-compliance with directions by HMRC - no prejudice to appellant) [2026] UKFTT 723 (TC) (15 May 2026)

The Tribunal dismissed an application to bar HMRC for not serving listing information on the appellant, holding the breach serious but not sufficiently prejudicial.

  • Non-compliance with tribunal directions
  • Sanctions for procedural breaches
  • Barring applications
  • Relief from sanctions
  • Tax-procedure
  • Tribunal-sanctions
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Tax law [2026] UKFTT 723

Coates & Anor (t/a Ross Coates Solicitors) v Revenue and Customs (PROCEDURE - barring application - deliberate and contumelious non-compliance with directions by HMRC - no prejudice to appellant)

Coates & Anor (t/a Ross Coates Solicitors) v Revenue and Customs (PROCEDURE - barring application - deliberate and contumelious non-compliance with directions by HMRC - no prejudice to appellant) [2026] UKFTT 723 (TC) (15 May 2026)

The Tax Chamber dismissed RCS’s application to bar HMRC for failing to serve listing information, finding the breach deliberate but not significant or prejudicial.

  • Non-compliance with tribunal directions
  • Barring applications
  • Relief from sanctions
  • Case management discretion
  • Barring-application
  • Non-compliance-with-directions
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Tax law [2026] UKFTT 41

Elden v Revenue and Customs

Elden v Revenue and Customs [2026] UKFTT 41 (TC) (08 January 2026)

HMRC’s strike-out application failed in a tax appeal despite repeated procedural defaults and problematic AI-assisted citations in the appellant’s skeleton argument.

  • Strike out applications
  • Non-compliance with tribunal directions
  • Use of ai in legal submissions
  • Case management powers
  • Proportionality in sanctions
  • Tax-appeals
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Tax law [2026] UKFTT 41 (TC)

Elden v Revenue and Customs

Elden v Revenue and Customs [2026] UKFTT 41 (TC) (08 January 2026)

HMRC’s strike-out application was refused after repeated procedural non-compliance, though the Tribunal criticised the appellant’s representative for inaccurate AI-assisted case summaries.

  • Strike out applications
  • Non-compliance with tribunal directions
  • Use of ai in legal submissions
  • Case management
  • Proportionality of sanctions
  • Strike-out-applications
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Administrative law [2025] UKFTT 1610 (GRC)

Kaur v Registrar of Approved Driving Instructors

Kaur v Registrar of Approved Driving Instructors [2025] UKFTT 1610 (GRC) (23 December 2025)

The First-tier Tribunal struck out Mandeep Kaur’s appeal after repeated non-compliance with case management directions and failure to respond to a warning to explain why the case should continue.

  • Striking out appeals
  • Non-compliance with tribunal directions
  • Driving instructor licensing
  • Strike-out
  • Tribunal-procedure
  • Case-management
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Environmental law [2025] UKFTT 1358 (GRC)

O'Donnell v Coventry City Council

O'Donnell v Coventry City Council [2025] UKFTT 1358 (GRC) (20 November 2025)

The First-tier Tribunal struck out Ciara O'Donnell's environment appeal for failing to comply with repeated directions to provide the decision notice being challenged.

  • Appeal procedure
  • Non-compliance with tribunal directions
  • Striking out
  • Appeal-procedure
  • Tribunal-directions
  • Strike-out
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Transport regulation [2025] UKFTT 1325 (GRC)

Imran v Registrar of Approved Driving Instructors

Imran v Registrar of Approved Driving Instructors [2025] UKFTT 1325 (GRC) (11 November 2025)

The First-tier Tribunal struck out Muhammad Imran’s appeal for failing to comply with directions to provide the Decision Notice he wished to challenge.

  • Appeal procedure
  • Non-compliance with tribunal directions
  • Striking out of appeal
  • Appeal-procedure
  • Tribunal-directions
  • Strike-out
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Pensions [2025] UKFTT 1326 (GRC)

Kasztelan Ltd v Pensions Regulator

Kasztelan Ltd v Pensions Regulator [2025] UKFTT 1326 (GRC) (11 November 2025)

The First-tier Tribunal struck out Kasztelan Limited’s pensions appeal for failing to comply with directions requiring a copy of the decision notice.

  • Appeal procedure
  • Non-compliance with tribunal directions
  • Striking out
  • Pensions
  • Tribunal-procedure
  • Strike-out
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Pensions [2025] UKFTT 1223 (GRC)

Qoto Ltd v The Pensions Regulator

Qoto Ltd v The Pensions Regulator [2025] UKFTT 1223 (GRC) (15 October 2025)

The First-tier Tribunal struck out QOTO Ltd’s pensions appeal for failure to comply with a case management direction and allowed for possible reinstatement.

  • Strike out of proceedings
  • Non-compliance with tribunal directions
  • Case management
  • Reinstatement of proceedings
  • Pensions
  • Tribunal-procedure
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Pensions [2025] UKFTT 1213 (GRC)

The Reach For Health Centre Ltd v The Pensions Regulator

The Reach For Health Centre Ltd v The Pensions Regulator [2025] UKFTT 1213 (GRC) (14 October 2025)

The First-tier Tribunal struck out a pensions appeal for non-compliance with directions after the appellant failed to provide required documents.

  • Appeal procedure
  • Non-compliance with tribunal directions
  • Right of appeal
  • Pensions
  • Tribunal-procedure
  • Appeal-procedure
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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.

Source links and collection timestamps are retained alongside the indexed records.