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Tax law [2026] UKFTT 722 (TC)

A Nurse v Revenue and Customs

A Nurse v Revenue and Customs (Employment income; Excessive travel expenses; Discovery assessments and closure notice; penalties for incorrect returns; careless conduct; special reduction; Barry Edwards considered; decision flawed; penalties reduced to NIL) [2026] UKFTT 722 (TC) (15 May 2026)

The tribunal upheld discovery assessments and a closure notice over disallowed home-to-work travel claims, but reduced all carelessness penalties to nil.

  • Employment income
  • Travel expenses
  • Discovery assessments
  • Closure notice
  • Penalties for incorrect returns
  • Careless conduct
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Tax law [2026] UKFTT 722

A Nurse v Revenue and Customs

A Nurse v Revenue and Customs (Employment income; Excessive travel expenses; Discovery assessments and closure notice; penalties for incorrect returns; careless conduct; special reduction; Barry Edwards considered; decision flawed; penalties reduced to NIL) [2026] UKFTT 722 (TC) (15 May 2026)

The Tribunal upheld HMRC’s discovery assessments for disallowed home-to-work travel claims, but cancelled penalties after finding special circumstances.

  • Employment income
  • Travel expenses
  • Discovery assessments
  • Closure notice
  • Penalties for incorrect returns
  • Careless conduct
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Tax law [2026] UKFTT 581 (TC)

Nwaneri v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment - Travel expenses - Subsistence expenses - Whether deductible - Penalties - Whether behaviour deliberate)

Nwaneri v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment - Travel expenses - Subsistence expenses - Whether deductible - Penalties - Whether behaviour deliberate) [2026] UKFTT 581 (TC) (15 April 2026)

The tribunal dismissed a locum doctor’s appeal, holding that claimed travel and subsistence expenses were not deductible and that inaccuracies in the returns were deliberate.

  • Income tax
  • Deductibility of expenses
  • Travel expenses
  • Subsistence expenses
  • Penalties
  • Deliberate behaviour
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Tax law [2026] UKFTT 581

Nwaneri v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment - Travel expenses - Subsistence expenses - Whether deductible - Penalties - Whether behaviour deliberate)

Nwaneri v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment - Travel expenses - Subsistence expenses - Whether deductible - Penalties - Whether behaviour deliberate) [2026] UKFTT 581 (TC) (15 April 2026)

The tribunal dismissed a locum doctor’s appeal, holding his travel and subsistence claims were not deductible and that inaccurate returns were deliberate.

  • Income tax
  • Employment expenses
  • Travel expenses
  • Subsistence expenses
  • Penalties for deliberate inaccuracies
  • Self-assessment returns
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Tax law [2026] UKFTT 96 (TC)

Michael v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment)

Michael v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment) [2026] UKFTT 96 (TC) (09 January 2026)

The tribunal dismissed a nurse’s appeal over income tax relief for travel and work expenses, finding Southport hospital was his permanent workplace.

  • Income tax
  • Employment expenses
  • Travel expenses
  • Deductibility of expenses
  • Permanent workplace
  • Temporary workplace
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Tax law [2026] UKFTT 96

Michael v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment)

Michael v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment) [2026] UKFTT 96 (TC) (09 January 2026)

The Tribunal dismissed a nurse’s appeal against HMRC’s disallowance of mileage, parking and other employment expenses, finding Southport hospital was his permanent workplace.

  • Income tax
  • Employment expenses
  • Travel expenses
  • Deductibility of expenses
  • Income-tax
  • Employment-expenses
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Tax law [2019] UKFTT 511 (TC)

Nowak v Revenue & Customs (INCOME TAX - employment income - travel expenses)

Nowak v Revenue & Customs (INCOME TAX - employment income - travel expenses) [2019] UKFTT 511 (TC) (06 August 2019)

The tribunal dismissed an employee’s appeal over travel expense deductions, holding that his site-based work was ordinary commuting to permanent workplaces.

  • Income tax
  • Employment income
  • Travel expenses
  • Deductible expenditure
  • Ordinary commuting
  • Permanent workplace
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Tax law [2019] UKFTT 511

Nowak v Revenue & Customs (INCOME TAX - employment income - travel expenses)

Nowak v Revenue & Customs (INCOME TAX - employment income - travel expenses) [2019] UKFTT 511 (TC) (06 August 2019)

The tribunal dismissed an employment income appeal over travel expense deductions, holding the appellant’s sites were permanent workplaces and the journeys were ordinary commuting.

  • Income tax
  • Employment income
  • Travel expenses
  • Deductible expenditure
  • Ordinary commuting
  • Permanent workplaces
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Tax law [2018] UKFTT 462 (TC)

Daniels v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)

Daniels v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2018] UKFTT 462 (TC) (11 July 2018)

The Tribunal allowed deductions for performance costumes, lingerie, shoes, cosmetics and beauty treatments, but disallowed home-to-work travel expenses and upheld carelessness penalties in part.

  • Income tax
  • Deductibility of expenses
  • Self-employment
  • Business expenses
  • Travel expenses
  • Clothing and uniforms
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Tax law [2016] UKFTT 454 (TC)

Thoene v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income)

Thoene v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 454 (TC) (24 June 2016)

The tribunal held that the taxpayer was an agency worker within ITEPA s 44, dismissed the appeal, and upheld HMRC’s amended self-assessment assessments.

  • Agency worker tax status
  • Employment income
  • Travel expenses
  • Capital allowances
  • Self-employment vs employment
  • Statutory time limits for enquiries
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About this LexChat collection

United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.