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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 722

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 HMRC’s discovery assessments for disallowed home-to-work travel claims, but cancelled penalties after finding special circumstances.

  • Employment income
  • Travel expenses
  • Discovery assessments
  • Closure notice
  • Penalties for incorrect returns
  • Careless conduct
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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 [2025] UKFTT 856

Lamuth v Revenue and Customs (Income tax - late filing penalty - whether reasonable excuse)

Lamuth v Revenue and Customs (Income tax - late filing penalty - whether reasonable excuse) [2025] UKFTT 856 (TC) (11 July 2025)

The Tribunal allowed Ms Lamuth's appeal against late payment penalties, holding that her mistaken belief about rental income and her attempt to clarify matters with HMRC amounted to a reasonable excuse.

  • Income tax
  • Late payment penalties
  • Reasonable excuse
  • Self-assessment
  • Special reduction
  • Late-payment-penalties
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Tax law [2025] UKFTT 747

ESC Studios Ltd v Revenue And Customs (Late payment of VAT)

ESC Studios Ltd v Revenue And Customs (Late payment of VAT) [2025] UKFTT 747 (TC) (16 May 2025)

The Tribunal allowed ESC Studios Ltd’s appeal against a £9,025.59 VAT late-payment penalty, finding a reasonable excuse and, alternatively, grounds for special reduction.

  • Vat
  • Late payment penalties
  • Reasonable excuse
  • Special reduction
  • Finance act 2021
  • Late-payment-penalties
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Tax law [2025] UKFTT 747 (TC)

ESC Studios Ltd v Revenue And Customs (Late payment of VAT)

ESC Studios Ltd v Revenue And Customs (Late payment of VAT) [2025] UKFTT 747 (TC) (16 May 2025)

The Tribunal allowed ESC Studios Ltd’s appeal against a £9,025.59 late-payment VAT penalty, finding a reasonable excuse based on HMRC’s delayed repayment and, alternatively, special reduction.

  • Vat
  • Late payment penalties
  • Reasonable excuse
  • Special reduction
  • Finance act 2021 schedule 26
  • Late-payment-penalties
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Tax law [2025] UKFTT 400

Newson (t/a Whirly Wine) v Revenue and Customs

Newson (t/a Whirly Wine) v Revenue and Customs [2025] UKFTT 400 (TC) (31 March 2025)

The Tribunal upheld a £2,000 AWRS penalty, finding Mr Newson knowingly traded without approval and that no reasonable excuse or special reduction applied.

  • Alcohol wholesaler registration scheme
  • Penalty assessment
  • Deliberate behaviour
  • Special reduction
  • Reasonable excuse
  • Alcohol-wholesaler-registration-scheme
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Tax law [2024] UKFTT 891

Awan v Commissioners for His Majesty's Revenue and Customs (Late filing penalties - reasonable excuse - whether fair and proportionate)

Awan v Commissioners for His Majesty's Revenue and Customs (Late filing penalties - reasonable excuse - whether fair and proportionate) [2024] UKFTT 891 (TC) (07 October 2024)

The tribunal dismissed Amber Awan’s appeal against late filing penalties, finding no reasonable excuse and no basis for special reduction under Schedule 55 FA 2009.

  • Late filing penalties
  • Reasonable excuse
  • Proportionality of penalties
  • Special reduction
  • Late-filing-penalties
  • Reasonable-excuse
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Tax law [2024] UKFTT 400

Bezant v Revenue and Customs (INCOME TAX - late payment penalties)

Bezant v Revenue and Customs (INCOME TAX - late payment penalties) [2024] UKFTT 400 (TC) (08 May 2024)

The tribunal allowed an appeal against late payment penalties, finding HMRC’s special reduction decision was flawed and reducing the penalties to zero.

  • Income tax
  • Late payment penalties
  • Electronic service of notices
  • Special reduction
  • Reasonable excuse
  • Income-tax
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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.