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United Kingdom decisions
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Holiday Booking Management Ltd v Revenue and Customs (Strike out application) [2026] UKFTT 587 (TC) (15 April 2026)
The First-tier Tribunal refused HMRC’s strike-out application in a VAT dispute, finding the appellant had an arguable case that time limits under section 73 VATA 1994 may apply.
Holiday Booking Management Ltd v Revenue and Customs (Strike out application) [2026] UKFTT 587 (TC) (15 April 2026)
The First-tier Tribunal refused HMRC’s strike-out application in a VAT appeal, finding the taxpayer had an arguable case that a VAT credit adjustment could fall within section 73 time limits.
Nellstar Properties Ltd v Revenue and Customs (Construction of hotel extension; Accounted for as residential accommodation; Knowledge of Appellant; Deliberate conduct) [2026] UKFTT 564 (TC) (09 April 2026)
The Tribunal upheld VAT assessments on hotel-extension works, finding the appellant deliberately failed to account for VAT and that HMRC’s extended time limit applied.
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.
Revenue And Customs v Saxonside Ltd (DOTAS - penalties - company in liquidation - whether assessments raised in time) [2025] UKFTT 370 (TC) (21 February 2025)
The First-tier Tribunal upheld HMRC’s £237,000 DOTAS penalty against Saxonside Ltd, finding the arrangements were notifiable, the company was the promoter, and time limits were met.
Boden & Anor v Revenue and Customs (Discovery Assessments, whether discovery of loss of tax, whether assessments in time) [2024] UKFTT 457 (TC) (23 May 2024)
The Tribunal upheld HMRC discovery assessments against the Bodens, finding the cash basis unavailable, accrual accounting required, expense claims unproven, and no bad debt relief.
Freedom Recycling Ltd v Revenue and Customs (EXCISE DUTY - goods held outside a duty suspension arrangement) [2024] UKFTT 369 (TC) (02 May 2024)
The tribunal dismissed Freedom Recycling Ltd’s appeal, upholding an excise duty assessment and excise wrongdoing penalty arising from alleged alcohol collections from its premises.
Freedom Recycling Ltd v Revenue and Customs (EXCISE DUTY - goods held outside a duty suspension arrangement) [2024] UKFTT 369 (TC) (02 May 2024)
The tribunal upheld an excise duty assessment and Schedule 41 penalty against Freedom Recycling Ltd, finding alcohol was collected from its premises and the decisions were in time.
Erridge v Revenue And Customs (INCOME TAX - High Income Child Benefit Charge - whether reasonable excuse) [2024] UKFTT 276 (TC) (27 March 2024)
The Tribunal held Mr Erridge had a reasonable excuse for failing to notify HICBC liability, cancelled the penalties, and set aside all but the 2018-19 assessment as out of time.
Erridge v Revenue And Customs (INCOME TAX - High Income Child Benefit Charge - whether reasonable excuse) [2024] UKFTT 276 (TC) (27 March 2024)
The Tribunal found Mr Erridge had a reasonable excuse for failing to notify HICBC liability, cancelled penalties, and set aside older assessments as out of time.
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