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Join Her Ltd v Revenue and Customs [2026] UKFTT 724 (TC) (15 May 2026)
The tribunal refused to reinstate a VAT appeal after HMRC withdrew the original decision and issued a replacement decision, holding the earlier appeal had lapsed for want of jurisdiction.
Purple Pay Ltd v Revenue and Customs (PROCEDURE - partial strike-out application - whether jurisdiction) [2026] UKFTT 625 (TC) (24 April 2026)
The Tribunal partly struck out appeals over a stop notice penalty and JSLN, holding the challenged grounds were outside jurisdiction or had no realistic prospect of success.
Purple Pay Ltd v Revenue and Customs (PROCEDURE - partial strike-out application - whether jurisdiction) [2026] UKFTT 625 (TC) (24 April 2026)
The Tribunal granted HMRC’s partial strike-out application, holding that challenges to the stop notice itself were outside jurisdiction and other disputed grounds had no real prospect of success.
Premier Care Direct Ltd v Revenue and Customs (PROCEDURE - VAT - HMRC application to strike-out the appeal on the basis that tax neither paid nor deposited and no hardship application made - Appellant application for stay on basis that no hardship application required because HMRC had agreed not to recover tax pending resolution of an Error Correction Notice - Discussion as to meaning and effect of VAT Act 1994 s.84) [2026] UKFTT 473 (TC) (25 March 2026)
The First-tier Tribunal held that VAT appeal proceedings could not be entertained without payment, deposit, or a hardship application, and issued a conditional strike-out deadline.
Comfg Holdings Ltd v Welsh Revenue Authority / Awdurdod Cyllid Cymru (WALES - LAND TRANSACTION TAX PROCEDURE - APPLICATION BY RESPONDENT TO STRIKE-OUT - PENSIONS) [2026] UKFTT 237 (TC) (10 February 2026)
The First-tier Tribunal struck out COMFG Holdings Ltd’s tax appeal, holding the SSAS property sale was made by trustees, not partners, so Schedule 7 did not apply.
Comfg Holdings Ltd v Welsh Revenue Authority / Awdurdod Cyllid Cymru (WALES - LAND TRANSACTION TAX PROCEDURE - APPLICATION BY RESPONDENT TO STRIKE-OUT - PENSIONS) [2026] UKFTT 237 (TC) (10 February 2026)
The First-tier Tribunal struck out a land transaction tax appeal, holding that SSAS trustees sold the property as trustees, not as partners, and that Schedule 7 did not apply.
Ashu v Information Commissioner [2025] UKFTT 1366 (GRC) (09 December 2025)
The First-tier Tribunal struck out an application seeking to compel the Information Commissioner to progress a data protection complaint, finding no jurisdiction and no reasonable prospect of success.
Staffordshire County Council v Lowers (PRACTICE AND PROCEDURE - Consequences of Strike-Out) [2024] EAT 110 (14 June 2024)
The EAT upheld strike-out of the respondent’s defence for repeated non-compliance, but noted one error: remedy participation had not been considered.
ALPHA REPUBLIC LtD v Revenue & Customs (COSTS - whether Appellant acted unreasonably in bringing or conducting proceedings) [2024] UKFTT 68 (TC) (17 January 2024)
The Tax Chamber ordered Alpha Republic Limited to pay HMRC's costs after finding its strike-out and barring applications were pursued unreasonably.
Learna Ltd v Revenue And Customs (PROCEDURE - withdrawal and cancellation by HMRC of decision under appeal) [2023] UKFTT 972 (TC) (09 November 2023)
The Tribunal refused HMRC’s strike-out application, holding that withdrawal of the decision under appeal did not remove jurisdiction after a valid appeal had been made.
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