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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.
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.
Wals v Revenue and Customs (INCOME TAX - penalties for late filing) [2026] UKFTT 621 (TC) (23 April 2026)
The tribunal allowed an appeal against late filing penalties, holding that no valid notices to file were served and the voluntary returns were not late.
Wals v Revenue and Customs (INCOME TAX - penalties for late filing) [2026] UKFTT 621 (TC) (23 April 2026)
The Tribunal allowed an income tax penalty appeal, holding that no valid notices to file were served and that the voluntary returns were not late under Schedule 55.
Nwaneri v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment - Travel expenses - Subsistence expenses - Whether deductible - Penalties - Whether behaviour deliberate) [2026] UKFTT 581 (TC) (15 April 2026)
The tribunal dismissed a locum doctor’s appeal, holding that claimed travel and subsistence expenses were not deductible and that inaccuracies in the returns were deliberate.
AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio) [2026] UKFTT 582 (TC) (14 April 2026)
Consolidated VAT appeals about deregistration, input tax denial, VAT assessments, and penalties were partly allowed. Relief was limited to pre-28 July 2022 transactions.
AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio) [2026] UKFTT 582 (TC) (14 April 2026)
The tribunal partly allowed VAT appeals, limiting HMRC’s fraud-based denial and penalties to post-28 July 2022 transactions, and reduced the officer penalty.
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