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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 a direction that HMRC issue closure notices for income tax enquiries into his 2017 and 2018 returns.
Clifton Diocese v Parker [2026] EAT 68 (12 May 2026)
The EAT allowed the appeal in part, setting aside religion or belief discrimination and harassment findings for a fresh decision, while upholding unfair and wrongful dismissal findings.
Smith v Revenue and Customs (INCOME TAX and VAT) [2026] UKFTT 663 (TC) (06 May 2026)
The Tribunal upheld HMRC’s income tax and VAT assessments and most penalties, finding the appellant continued to run the business after March 2003, but ordered recalculation where figures overcharged.
Beer Express Ltd v Revenue and Customs (CORPORATION TAX - research and development - whether the tests in the BEIS Guidelines had been met) [2026] UKFTT 672 (TC) (06 May 2026)
Beer Express Ltd’s appeal over corporation tax R&D relief was dismissed after the tribunal found insufficient evidence that its projects met the BEIS Guidelines.
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.
Beer Express Ltd v Revenue and Customs (CORPORATION TAX - research and development - whether the tests in the BEIS Guidelines had been met) [2026] UKFTT 672 (TC) (06 May 2026)
The First-tier Tribunal dismissed Beer Express Ltd’s appeal against HMRC closure notices, finding the company had not proved its projects qualified for R&D tax relief.
UI2025005349 [2026] UKAITUR UI2025005349 (20 April 2026)
The Upper Tribunal allowed an appeal in a marriage-of-convenience immigration case, finding the First-tier Tribunal misapplied the burden of proof and focused on the wrong legal test.
UI2026000229 [2026] UKAITUR UI2026000229 (15 April 2026)
The Upper Tribunal dismissed an asylum appeal by a Ugandan appellant, holding the First-tier Tribunal was entitled to reject key evidence and find no risk on return.
Fleet v Revenue and Customs (INCOME TAX - claim for charitable giving relief - whether evidence of gift made by taxpayer - whether charity met the test of the Income Tax Act 2007 - whether tax return contained careless inaccuracies resulting in an understatement of liability to tax - whether penalty was due and finally calculated correctly - Sections 431 and 989 Income Tax Act 2007 and Schedule 24 Finance Act 2007) [2026] UKFTT 507 (TC) (31 March 2026)
The tribunal dismissed Simon Fleet’s appeal, finding insufficient evidence of a qualifying gift of shares to a charity and upholding HMRC’s penalty for carelessness.
UI2025002967 [2026] UKAITUR UI2025002967 (27 March 2026)
The Upper Tribunal set aside a First-tier Tribunal dismissal of an entry-clearance appeal, found a burden-of-proof error, and allowed the appeal under the Immigration Rules and Article 8.
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