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Tax law [2026] UKFTT 721 (TC)

Smartprice (NE) Ltd v Revenue and Customs (PROCEDURE - Disclosure - Application for general and specific disclosure)

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.

  • Disclosure
  • Vat fraud
  • Kittel principle
  • Tribunal procedure
  • Proportionality in disclosure
  • Vat
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Tax law [2026] UKFTT 721

Smartprice (NE) Ltd v Revenue and Customs (PROCEDURE - Disclosure - Application for general and specific disclosure)

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.

  • Disclosure
  • Vat fraud
  • Kittel principle
  • Tribunal procedure
  • Vat
  • Kittel-principle
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Tax law [2026] UKFTT 724

Join Her Ltd v Revenue and Customs

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.

  • Vat input tax credit
  • Tribunal jurisdiction
  • Withdrawal of hmrc decisions
  • Strike-out applications
  • Supervisory jurisdiction
  • Appeal rights
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Tax law [2026] UKFTT 673

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)

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.

  • Value added tax (vat)
  • Personal liability notice (pln)
  • Stamp duty land tax (sdlt)
  • Tribunal procedure rules
  • Unless orders
  • Strike-out and reinstatement
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Tax law [2026] UKFTT 663

Smith v Revenue and Customs (INCOME TAX and VAT)

Smith v Revenue and Customs (INCOME TAX and VAT) [2026] UKFTT 663 (TC) (06 May 2026)

The tribunal considered HMRC income tax and VAT assessments against a former accountant, including whether he still ran the business after a 2003 sale.

  • Income tax
  • Vat
  • Discovery assessments
  • Best judgment assessments
  • Penalties
  • Tax residency
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Tax law [2026] UKFTT 673 (TC)

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)

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.

  • Value added tax (vat)
  • Personal liability notice (pln)
  • Stamp duty land tax (sdlt)
  • Tribunal procedure rules
  • Reinstatement after strike-out
  • Unless orders
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Tax law [2026] UKFTT 651

British Institute of Technology Ltd v Revenue and Customs (PROCEDURE - strike out application)

British Institute of Technology Ltd v Revenue and Customs (PROCEDURE - strike out application) [2026] UKFTT 651 (TC) (01 May 2026)

The tribunal dismissed HMRC’s strike-out application, holding that BIOT’s VAT and penalty appeals were not abusive and had a realistic prospect of success.

  • Abuse of process
  • Strike out applications
  • Vat assessment
  • Penalty assessment
  • Reasonable prospect of success
  • Issue estoppel
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Tax law [2026] UKFTT 626 (TC)

Dowey v Revenue And Customs (VAT - jurisdiction of the Tribunal)

Dowey v Revenue And Customs (VAT - jurisdiction of the Tribunal) [2026] UKFTT 626 (TC) (24 April 2026)

The tribunal struck out a VAT appeal for lack of jurisdiction, holding that a recipient of supply cannot claim repayment under section 80 VATA 1994.

  • Vat
  • Jurisdiction
  • Repayment of overpaid vat
  • Diy housebuilders scheme
  • Tribunal-jurisdiction
  • Tax-appeals
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Tax law [2026] UKFTT 626

Dowey v Revenue And Customs (VAT - jurisdiction of the Tribunal)

Dowey v Revenue And Customs (VAT - jurisdiction of the Tribunal) [2026] UKFTT 626 (TC) (24 April 2026)

The Tribunal struck out a VAT appeal, holding it had no jurisdiction because only the supplier, not the customer, could claim repayment under s80 VATA 1994.

  • Vat
  • Jurisdiction
  • Repayment of overpaid vat
  • Diy housebuilders scheme
  • Tribunal-jurisdiction
  • Overpaid-vat
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Tax law [2026] UKFTT 623

Butt v Revenue and Customs (VAT - denial of input tax - missing trader intra community fraud (MTIC))

Butt v Revenue and Customs (VAT - denial of input tax - missing trader intra community fraud (MTIC)) [2026] UKFTT 623 (TC) (23 April 2026)

The Tribunal dismissed Mr Butt’s appeal against section 69D VAT penalties, finding he knew or should have known Quantum’s trades were linked to VAT fraud.

  • Input tax denial
  • Missing trader intra-community fraud (mtic)
  • Director's personal liability
  • Section 69c and 69d vat act 1994
  • Kittel principle
  • Vat
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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.