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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.
Nuttall & Anor v Revenue and Customs (LANDFILL TAX - disposal) [2026] UKFTT 674 (TC) (06 May 2026)
The Tribunal allowed an appeal against landfill tax assessments, holding that the dissolution of a licence-holder did not itself amount to a taxable disposal of RDF.
Nuttall & Anor v Revenue and Customs (LANDFILL TAX - disposal) [2026] UKFTT 674 (TC) (06 May 2026)
The tribunal allowed a landfill tax appeal, holding that dissolution of the licence-holder did not itself amount to a taxable disposal of RDF on 28 September 2017.
Shinebrook Ltd v Revenue and Customs (STAMP DUTY LAND TAX - options and rights of pre-emption - grant of an option or right of acquisition in respect of non-residential property) [2026] UKFTT 602 (TC) (16 April 2026)
The tribunal dismissed Shinebrook Ltd’s appeal, holding that the property was non-residential at the effective date and MDR was not available on the evidence.
Centrica Energy Storage Ltd v Revenue and Customs (CORPORATION TAX - Section 272(3) Corporation Tax Act 2010 - Ring Fence Corporation Tax - whether Appellant carrying out "oil extraction activities" - whether any of the activities carried out were not "oil extraction activities") [2026] UKFTT 566 (TC) (10 April 2026)
The Tribunal dismissed Centrica Energy Storage Limited’s appeal, holding that its services for an associated company were oil extraction activities within section 272(3) CTA 2010.
Centrica Energy Storage Ltd v Revenue and Customs (CORPORATION TAX - Section 272(3) Corporation Tax Act 2010 - Ring Fence Corporation Tax - whether Appellant carrying out "oil extraction activities" - whether any of the activities carried out were not "oil extraction activities") [2026] UKFTT 566 (TC) (10 April 2026)
The Tribunal held that Centrica Energy Storage Limited carried out oil extraction activities under CTA 2010 s 272(3), so its appeal against the closure notices failed.
Wood & Anor v Revenue and Customs (STAMP DUTY LAND TAX - whether multiple dwellings relief applies to the acquisition of a property by the appellants) [2026] UKFTT 370 (TC) (11 March 2026)
The First-tier Tribunal held that an annex and main house were two dwellings for SDLT multiple dwellings relief, so HMRC’s additional tax assessment failed.
Wood & Anor v Revenue and Customs (STAMP DUTY LAND TAX - whether multiple dwellings relief applies to the acquisition of a property by the appellants) [2026] UKFTT 370 (TC) (11 March 2026)
The First-tier Tribunal allowed the taxpayers’ appeal, holding that an annex and main house were two dwellings for multiple dwellings relief under SDLT rules.
Putney Power Ltd & Anor v Revenue and Customs (INCOME TAX - Enterprise Investment Scheme - whether trades of taxpayers "begun to be carried on" on or before 4 April 2018 - FTT erred in its approach but decision remade to lead to the same conclusion as the FTT) [2026] UKUT 105 (TCC) (05 March 2026)
Upper Tribunal considered when two companies had begun trading for EIS purposes. It held the FTT erred in law, but neither company had begun trade by 4 April 2018.
Coopervision Lens Care Ltd v Revenue and Customs (INCOME TAX - whether sums received on the sale of shares are taxable as employment income under Chapter 3D of Part 7 to the Income Tax (Earnings and Pensions) Act 2003) [2026] UKFTT 324 (TC) (2 March 2026)
The tribunal held that most share-sale proceeds were taxable as employment income under ITEPA Chapter 3D, with the appeal succeeding only for the Fourth Shares.
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