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United Kingdom decisions
Decisions matching the current search
Moscal v Revenue and Customs (PROCEDURE - application for strike out - jurisdiction - requirement to notify HMRC) [2026] UKFTT 640 (TC) (29 April 2026)
The First-tier Tribunal struck out a tax appeal because the appellant notified the Tribunal before first notifying HMRC, as required by statute.
Ivey v Revenue and Customs (Strike Out - Jurisdiction) [2026] UKFTT 233 (TC) (05 February 2026)
The Tax Chamber struck out Mr Ivey’s appeal, holding that his grounds about loan charge fairness, HMRC’s discretionary power, APNs and conduct were outside its jurisdiction.
Hassan v The Registrar of Approved Driving Instructors [2025] UKFTT 1597 (GRC) (23 December 2025)
The First-tier Tribunal struck out Anna Samrin Hassan’s appeal after she failed to comply with directions and did not respond to the Tribunal.
Kelsall v Information Commissioner [2025] UKFTT 1493 (GRC) (09 December 2025)
The First-tier Tribunal struck out James Kelsall’s information rights appeal for failure to comply with a tribunal direction requiring written representations.
Chamani v Information Commissioner [2025] UKFTT 1432 (GRC) (25 November 2025)
The First-tier Tribunal struck out Mohammad Chamani’s information rights appeal for failure to comply with case management directions warning of strike out.
Revenue and Customs v Breen (COSTS - application by HMRC for order under rule 10(1)(b) Tribunal Procedure (FTT) (Tax Chamber) Rules 2009 based on the respondent's conduct - unreasonable - exercise discretion - quantum - whether causal link required for each item of claim - costs award is compensatory not punitive - severity of unreasonable conduct is a factor in the quantum) [2025] UKFTT 1415 (TC) (24 November 2025)
HMRC succeeded in a costs application after the tribunal found Michael Breen had unreasonably conducted his tax appeal by persistent non-compliance with directions.
Revenue and Customs v Breen (COSTS - application by HMRC for order under rule 10(1)(b) Tribunal Procedure (FTT) (Tax Chamber) Rules 2009 based on the respondent's conduct - unreasonable - exercise discretion - quantum - whether causal link required for each item of claim - costs award is compensatory not punitive - severity of unreasonable conduct is a factor in the quantum) [2025] UKFTT 1415 (TC) (24 November 2025)
HMRC succeeded in its costs application after the tribunal found Mr Breen had unreasonably conducted his appeal by persistently failing to comply with directions and orders.
A1 Timber Frame Ltd v The Pensions Regulator [2025] UKFTT 1214 (GRC) (08 October 2025)
The First-tier Tribunal struck out A1 Timber Frame Ltd’s appeal because it had no jurisdiction: no statutory review of the penalty notices had been carried out in time.
Zenscape Ltd v Pensions Regulator [2025] UKFTT 1167 (GRC) (01 October 2025)
The First-tier Tribunal struck out Zenscape Ltd’s appeal after it failed to comply with a direction to explain the tribunal’s jurisdiction and did not respond.
White Fish Ltd v The Pensions Regulator [2025] UKFTT 1101 (GRC) (15 September 2025)
The First-tier Tribunal struck out White Fish Ltd’s pensions appeal after it failed to respond to directions requiring confirmation that it wished to continue.
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