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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.
Smartprice (NE) Ltd v Revenue and Customs (PROCEDURE - Disclosure - Application for general and specific disclosure) [2026] UKFTT 721 (TC) (15 May 2026)
The Tribunal refused Smartprice (NE) Ltd’s application for general and specific disclosure in a VAT appeal, holding the request was too broad and disproportionate.
Smartprice (NE) Ltd v Revenue and Customs (PROCEDURE - Disclosure - Application for general and specific disclosure) [2026] UKFTT 721 (TC) (15 May 2026)
The Tribunal refused Smartprice’s request for wider disclosure in a VAT Kittel appeal, holding that the default disclosure regime remained appropriate and proportionate.
Rafique v Revenue and Customs (VALUE ADDED TAX - appellant failing to provide Tribunal with copies of decision letters he wished to appeal against or sufficient grounds of appeal) [2026] UKFTT 673 (TC) (06 May 2026)
The First-tier Tribunal refused reinstatement of a VAT-related appeal after automatic strike-out, holding the appellant had not complied with several Unless Orders.
Rafique v Revenue and Customs (VALUE ADDED TAX - appellant failing to provide Tribunal with copies of decision letters he wished to appeal against or sufficient grounds of appeal) [2026] UKFTT 673 (TC) (06 May 2026)
The First-tier Tribunal refused to reinstate Omar Rafique’s VAT-related appeal after automatic strike-out, finding repeated non-compliance with unless orders and no adequate excuse.
Cristini t/a Cristini Carpet Centre v Revenue and Customs (VALUE ADDED TAX - appeal submitted to Tribunal - application by HMRC for further and better particulars of Appellant's grounds of appeal) [2026] UKFTT 650 (TC) (30 April 2026)
The First-tier Tribunal allowed HMRC’s application for further and better particulars because the appellant’s VAT appeal grounds were too sparse to show the case to be met.
Cristini t/a Cristini Carpet Centre v Revenue and Customs (VALUE ADDED TAX - appeal submitted to Tribunal - application by HMRC for further and better particulars of Appellant's grounds of appeal) [2026] UKFTT 650 (TC) (30 April 2026)
The Tribunal allowed HMRC’s application for further and better particulars, finding the appellant’s VAT appeal grounds were too sparse to let HMRC understand the case.
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.
Wals v Revenue and Customs (INCOME TAX - penalties for late filing) [2026] UKFTT 621 (TC) (23 April 2026)
The Tribunal allowed an income tax penalty appeal, holding that no valid notices to file were served and that the voluntary returns were not late under Schedule 55.
Wals v Revenue and Customs (INCOME TAX - penalties for late filing) [2026] UKFTT 621 (TC) (23 April 2026)
The tribunal allowed an appeal against late filing penalties, holding that no valid notices to file were served and the voluntary returns were not late.
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