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United Kingdom decisions
Decisions matching the current search
Dan Tranz Ltd v Pensions Regulator [2025] UKFTT 1465 (GRC) (03 December 2025)
The tribunal struck out Dan Tranz Limited’s appeal against pension penalty notices for lack of jurisdiction after finding no timely review request and no rebuttal of service.
Sharp Minds Communications Ltd v The Pension Regulator [2025] UKFTT 693 (GRC) (16 June 2025)
The tribunal upheld a ÂŁ400 fixed penalty for failure to re-declare pension compliance, finding statutory notices were properly served and no reasonable excuse was shown.
Buildings UK Midlands Ltd v Pensions Regulator [2025] UKFTT 472 (GRC) (01 May 2025)
The tribunal upheld a fixed penalty and escalating penalty notice after finding the employer had not rebutted service and had no reasonable excuse for non-compliance.
JM Kamau Ltd v Pensions Regulator [2025] UKFTT 484 (GRC) (17 April 2025)
The Tribunal struck out J. M. Kamau Limited’s appeals against a fixed penalty notice and escalating penalty notice, finding it lacked jurisdiction.
WG Recruitment Ltd v Revenue and Customs (VAT Default Surcharge; Evidence) [2025] UKFTT 420 (TC) (08 April 2025)
The First-tier Tribunal allowed WG Recruitment Ltd’s appeal against VAT default surcharges because HMRC produced no evidence that the surcharge liability notices were served.
Archer v Revenue & Customs (Validity of surcharge notices under Section 59C TMA - notice not sent to taxpayer) [2020] UKFTT 288 (TC) (08 July 2020)
The tribunal upheld manually issued surcharge notices and an additional surcharge, but allowed the appeal against unserved second surcharge notices. It rejected the taxpayer’s reasonable excuse case.
Archer v Revenue & Customs (Validity of surcharge notices under Section 59C TMA - notice not sent to taxpayer) [2020] UKFTT 288 (TC) (08 July 2020)
The Tribunal upheld most surcharge notices under s 59C TMA, found later manual notices valid, and held that judicial review did not excuse late payment beyond 30 November 2017.
Tennessee Renvoize v Leicester City Council [2020] UKFTT NV_2019_0021 (GRC) (16 March 2020)
The tribunal allowed an appeal against a fixed penalty for a wheelie-bin breach, finding the statutory notices were not properly served on the appellant.
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