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Bryan v Revenue and Customs (INCOME TAX - enquiries into tax returns) [2026] UKFTT 743 (TC) (19 May 2026)
The tribunal refused Mr Bryan’s application for directions requiring HMRC to issue closure notices for open income tax enquiries into his 2017 and 2018 returns.
Armah v Revenue & Customs (INCOME TAX - closure notices - Section 28A(1B) and (2) Taxes Management Act 1970 - relief for Gift Aid - closure notices amending tax return to remove Gift Aid relief - whether closure notices correctly issued) [2025] UKFTT 823 (TC) (10 July 2025)
The First-tier Tribunal dismissed Mr Armah’s appeal against closure notices removing Gift Aid relief from three self-assessment returns. The tribunal found no qualifying donations were proved.
Armah v Revenue & Customs (INCOME TAX - closure notices - Section 28A(1B) and (2) Taxes Management Act 1970 - relief for Gift Aid - closure notices amending tax return to remove Gift Aid relief - whether closure notices correctly issued) [2025] UKFTT 823 (TC) (10 July 2025)
The First-tier Tribunal dismissed Aaron Armah’s appeal against closure notices removing Gift Aid relief from three self-assessment returns.
HU036242017 [2018] UKAITUR HU036242017 (12 November 2018)
Upper Tribunal upheld dismissal of an appeal against refusal of indefinite leave to remain, rejecting claims of error over a ÂŁ21,000 tax-return amendment and paragraph 322(5).
Stratton v Revenue & Customs [2012] UKFTT 578 (TC) (15 October 2013)
The tribunal held that shares acquired through employment were conditional shares, so the disposal gain was taxable as employment income. The appeal and penalties were dismissed.
Pennine Drilling & Grouting Services Ltd v Revenue & Customs [2013] UKFTT 200 (TC) (27 March 2013)
The tribunal dismissed Pennine’s appeal, holding that its accounts did not sufficiently disclose the goodwill issue to prevent HMRC from making discovery assessments.
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