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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 657 (TC)

Sweetmotion Ltd v Revenue and Customs (VAT - Kittel - fast moving consumer goods - knew or should have known - company penalty - mitigation)

Sweetmotion Ltd v Revenue and Customs (VAT - Kittel - fast moving consumer goods - knew or should have known - company penalty - mitigation) [2026] UKFTT 657 (TC) (05 May 2026)

The tribunal upheld a Kittel-based VAT input tax denial in part and reduced a VAT company penalty, finding Sweetmotion should have known of fraud from 19 January 2021.

  • Vat fraud
  • Input tax deduction
  • Kittel principle
  • Company penalty
  • Mitigation of penalty
  • Vat-fraud
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Tax law [2026] UKFTT 657

Sweetmotion Ltd v Revenue and Customs (VAT - Kittel - fast moving consumer goods - knew or should have known - company penalty - mitigation)

Sweetmotion Ltd v Revenue and Customs (VAT - Kittel - fast moving consumer goods - knew or should have known - company penalty - mitigation) [2026] UKFTT 657 (TC) (05 May 2026)

The tribunal upheld a VAT input tax denial for trades linked to fraudulent suppliers, finding the appellant should have known of the fraud from 19 January 2021.

  • Vat fraud
  • Input tax deduction
  • Kittel principle
  • Company penalty
  • Mitigation of penalty
  • Vat-fraud
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Tax law [2026] UKFTT 641

W Reilly Ltd v Revenue and Customs (whether HMRC issued assessments for VAT purposes within the applicable time limit)

W Reilly Ltd v Revenue and Customs (whether HMRC issued assessments for VAT purposes within the applicable time limit) [2026] UKFTT 641 (TC) (28 April 2026)

The tribunal allowed W. Reilly Ltd’s appeal, rejecting HMRC’s Kittel-based denial of input tax and related penalty, while finding the VAT assessments were issued within time.

  • Vat fraud
  • Input tax denial
  • Time limits for assessments
  • Penalties under vata 1994
  • Due diligence in supply chains
  • Vat-fraud
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Tax law [2026] UKFTT 582

AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio)

AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio) [2026] UKFTT 582 (TC) (14 April 2026)

Consolidated VAT appeals about deregistration, input tax denial, VAT assessments, and penalties were partly allowed. Relief was limited to pre-28 July 2022 transactions.

  • Vat fraud
  • Deregistration
  • Input tax denial
  • Officer liability
  • Penalties
  • Vat-fraud
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Tax law [2026] UKFTT 582 (TC)

AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio)

AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio) [2026] UKFTT 582 (TC) (14 April 2026)

The tribunal partly allowed VAT appeals, limiting HMRC’s fraud-based denial and penalties to post-28 July 2022 transactions, and reduced the officer penalty.

  • Vat fraud
  • Input tax denial
  • Deregistration
  • Director liability
  • Penalties
  • Kittel principle
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Tax law [2026] UKFTT 515 (TC)

Transwaste Recycling and Aggregates Ltd & Anor v Revenue and Customs (VAT - Kittel - supply of services by waste brokers and a haulier - denial of input tax - knew or should have known)

Transwaste Recycling and Aggregates Ltd & Anor v Revenue and Customs (VAT - Kittel - supply of services by waste brokers and a haulier - denial of input tax - knew or should have known) [2026] UKFTT 515 (TC) (18 March 2026)

FTT Tax Chamber VAT appeal on Kittel input tax denials and penalties. The tribunal upheld denials and penalties only for transactions after HMRC warned of fraud-linked tax losses.

  • Kittel principle
  • Input tax denial
  • Vat fraud
  • Penalties for deliberate inaccuracy
  • Officer liability
  • Assessment time limits
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Tax law [2026] UKFTT 515

Transwaste Recycling and Aggregates Ltd & Anor v Revenue and Customs (VAT - Kittel - supply of services by waste brokers and a haulier - denial of input tax - knew or should have known)

Transwaste Recycling and Aggregates Ltd & Anor v Revenue and Customs (VAT - Kittel - supply of services by waste brokers and a haulier - denial of input tax - knew or should have known) [2026] UKFTT 515 (TC) (18 March 2026)

The Tribunal partly allowed VAT appeals, upholding input tax denials and related penalties only for transactions after HMRC warned Transwaste of fraud-linked tax losses.

  • Kittel principle
  • Input tax denial
  • Vat fraud
  • Penalties for deliberate inaccuracies
  • Officer liability for company penalties
  • Vat-fraud
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Tax law [2026] UKFTT 156 (TC)

One Call Consultants Ltd & Anor v Revenue and Customs (VAT - Kittel - knew or should have known - personal liability notice)

One Call Consultants Ltd & Anor v Revenue and Customs (VAT - Kittel - knew or should have known - personal liability notice) [2026] UKFTT 156 (TC) (26 January 2026)

The First-tier Tribunal dismissed One Call Consultants Ltd and Mr McGrail’s appeals against VAT input tax denials, deregistration, and penalties under the Kittel principle.

  • Vat fraud
  • Input tax denial
  • Kittel principle
  • Personal liability notice
  • Company officer penalties
  • Deregistration for vat fraud
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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.