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United Kingdom decisions
Decisions matching the current search
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.
IPSC Recriutment Ltd v Revenue and Customs (VAT - PAYE/NICs) [2026] UKFTT 247 (TC) (20 January 2026)
The tribunal dismissed IPSC Recruitment Ltd’s appeal against VAT and PAYE/NICs security notices, finding HMRC’s decision reasonable and revenue-protective.
Lonsdale Property Development Ltd v Revenue and Customs (VAT - Notice of Requirement to provide security for Construction Industry Scheme) [2025] UKFTT 1397 (TC) (20 November 2025)
The Tribunal dismissed a tax appeal against VAT and CIS securities notices, holding HMRC acted reasonably and had considered the full decision-making process.
V-Com (Worldwide) Ltd v Revenue and Customs (PROCEDURE - application to strike out appeal - test to establish reasonable prospects of success) [2024] UKFTT 368 (TC) (01 May 2024)
The First-tier Tribunal refused to strike out V-Com’s VAT appeal, holding that the challenge to HMRC’s regulation 29 discretion and the evidence issues needed a full hearing.
V-Com (Worldwide) Ltd v Revenue and Customs (PROCEDURE - application to strike out appeal - test to establish reasonable prospects of success) [2024] UKFTT 368 (TC) (01 May 2024)
The First-tier Tribunal refused HMRC's strike-out application in a VAT input tax appeal, holding the dispute needed full consideration and was not a short point of law.
Nwadei v Revenue And Customs (EXCISE DUTY - Alcohol Wholesaler Registration Scheme) [2023] UKFTT 724 (TC) (17 August 2023)
The First-tier Tribunal upheld HMRC’s refusal to register Ms Nwadei under AWRS, finding the decision reasonable because her proposed alcohol wholesale business lacked credible funding and viability.
Nwadei v Revenue And Customs (EXCISE DUTY - Alcohol Wholesaler Registration Scheme) [2023] UKFTT 724 (TC) (17 August 2023)
The Tribunal dismissed an appeal against HMRC’s refusal to register the appellant under AWRS, holding the decision was reasonably made on fit and proper grounds.
DHL AIR LIMITED v Revenue & Customs (CUSTOMS DUTIES - Union Customs Code - appellant imported seven civil aircraft in 2016-2017 using incorrect customs procedure) [2023] UKFTT 123 (TC) (13 February 2023)
Tribunal held HMRC unreasonably refused DHL Air’s retrospective end-use authorisation because it failed to consider DHL’s compliance proposal.
Rafiq v Revenue & Customs (EXCISE DUTIES - HMRC decision not to release seized vehicles) [2021] UKFTT 361 (TC) (07 October 2021)
The Tribunal dismissed an appeal against HMRC’s refusal to restore seized vehicles found with rebated fuel, holding the decision reasonable and proportionate.
Southend United Football Club Ltd & Ors v Revenue And Customs (PAYE, NIC & VAT - notices of requirement to pay security) [2021] UKFTT 229 (TC) (23 June 2021)
The tribunal upheld HMRC’s security notices for PAYE, NIC and VAT, finding the decisions reasonable given Southend United’s persistent late payment history and prior warnings.
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