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Tax law [2026] UKFTT 722 (TC)

A Nurse v Revenue and Customs

A Nurse v Revenue and Customs (Employment income; Excessive travel expenses; Discovery assessments and closure notice; penalties for incorrect returns; careless conduct; special reduction; Barry Edwards considered; decision flawed; penalties reduced to NIL) [2026] UKFTT 722 (TC) (15 May 2026)

The tribunal upheld discovery assessments and a closure notice over disallowed home-to-work travel claims, but reduced all carelessness penalties to nil.

  • Employment income
  • Travel expenses
  • Discovery assessments
  • Closure notice
  • Penalties for incorrect returns
  • Careless conduct
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Tax law [2026] UKFTT 484 (TC)

Badoume v Revenue and Customs (Employee expenses; limited supporting evidence; careless or deliberate conduct; penalties)

Badoume v Revenue and Customs (Employee expenses; limited supporting evidence; careless or deliberate conduct; penalties) [2026] UKFTT 484 (TC) (27 March 2026)

The tribunal dismissed Mr Badoume’s appeal against HMRC income tax discovery assessments and penalties over employee expenses and omitted benefit-in-kind amounts.

  • Employee expenses
  • Income tax
  • Self assessment
  • Discovery assessments
  • Penalties
  • Careless conduct
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Tax law [2026] UKFTT 394

King v Revenue and Customs (INCOME TAX - loan contractor scheme - validity of discovery assessments - s29(5) TMA)

King v Revenue and Customs (INCOME TAX - loan contractor scheme - validity of discovery assessments - s29(5) TMA) [2026] UKFTT 394 (TC) (13 March 2026)

The First-tier Tribunal upheld HMRC discovery assessments against a contractor loan scheme user, finding s29(5) TMA was satisfied for all relevant years.

  • Discovery assessments
  • Contractor loan schemes
  • Tax avoidance
  • Self assessment
  • Employment income
  • Discovery-assessments
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Tax law [2025] UKFTT 1416 (TC)

Dounetas v Revenue and Customs (PROCEDURE - application to make a late appeal - serious and significant delay - no good reason for the delay - balancing all circumstances)

Dounetas v Revenue and Customs (PROCEDURE - application to make a late appeal - serious and significant delay - no good reason for the delay - balancing all circumstances) [2025] UKFTT 1416 (TC) (24 November 2025)

The tribunal refused permission to appeal out of time against HMRC’s closure notice, finding a serious delay, no good reason, and only limited merit in the underlying tax dispute.

  • Late appeal
  • Closure notice
  • Ir35
  • Paye
  • Self assessment
  • Tribunal procedure
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Tax law [2025] UKFTT 1552 (TC)

Power v Revenue and Customs (Income tax - self Assessment tax returns - late filing penalties - late payment penalties - permission to make late appeal refused)

Power v Revenue and Customs (Income tax - self Assessment tax returns - late filing penalties - late payment penalties - permission to make late appeal refused) [2025] UKFTT 1552 (TC) (21 October 2025)

The tribunal refused permission for five late appeals and dismissed the rest of Dr Power’s challenge to HMRC self-assessment late-filing and late-payment penalties.

  • Income tax
  • Self assessment
  • Late filing penalties
  • Late payment penalties
  • Reasonable excuse
  • Late appeal
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Tax law [2025] UKFTT 1552

Power v Revenue and Customs (Income tax - self Assessment tax returns - late filing penalties - late payment penalties - permission to make late appeal refused)

Power v Revenue and Customs (Income tax - self Assessment tax returns - late filing penalties - late payment penalties - permission to make late appeal refused) [2025] UKFTT 1552 (TC) (21 October 2025)

The Tribunal refused permission for five late appeals and dismissed seven tax penalty appeals, holding that email alerts were ignored and no reasonable excuse remained.

  • Income tax
  • Self assessment
  • Late filing penalties
  • Late payment penalties
  • Permission for late appeal
  • Reasonable excuse
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Tax law [2024] UKFTT 958 (TC)

Fardjadnia v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - individual tax return - penalties for late filing)

Fardjadnia v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - individual tax return - penalties for late filing) [2024] UKFTT 958 (TC) (24 October 2024)

The First-tier Tribunal upheld £1,300 in late-filing penalties for a self assessment return, finding no timely filing, no reasonable excuse, and no special circumstances.

  • Income tax
  • Self assessment
  • Late filing penalties
  • Reasonable excuse
  • Special circumstances
  • Self-assessment
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Tax law [2024] UKFTT 958

Fardjadnia v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - individual tax return - penalties for late filing)

Fardjadnia v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - individual tax return - penalties for late filing) [2024] UKFTT 958 (TC) (24 October 2024)

The tribunal upheld late-filing penalties for a 2021/22 self assessment return, finding no technical error, no reasonable excuse, and no special circumstances.

  • Income tax
  • Self assessment
  • Late filing penalties
  • Reasonable excuse
  • Special circumstances
  • Income-tax
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Tax law [2022] UKFTT 458 (TC)

MATTHEW EVANS v Revenue & Customs (Application to strike out - Tribunal Procedure - First-tier Tribunal)

MATTHEW EVANS v Revenue & Customs (Application to strike out - Tribunal Procedure - First-tier Tribunal) [2022] UKFTT 458 (TC) (06 December 2022)

The First-tier Tribunal struck out Matthew Evans’s appeal, holding HMRC could use section 28A TMA 1970 and that section 30 TMA 1970 was not mandatory.

  • Closure notice
  • Self assessment
  • Tax repayment
  • Strike out application
  • Tribunal procedure
  • Section 28a tma 1970
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Tax law [2022] UKFTT 426

Akinbami v Revenue And Customs (Late appeal - late filing and payment penalties - Martland)

Akinbami v Revenue And Customs (Late appeal - late filing and payment penalties - Martland) [2022] UKFTT 426 (TC) (09 November 2022)

The tribunal refused to allow a years-late tax penalty appeal out of time and upheld the remaining late filing and late payment penalties.

  • Late appeal
  • Late filing penalties
  • Late payment penalties
  • Self assessment
  • Finance act 2009
  • Tax-penalties
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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.