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Tax law [2025] UKFTT 850

Stoney v Revenue and Customs (APPLICATION TO MAKE A LATE APPEAL - Martland applied)

Stoney v Revenue and Customs (APPLICATION TO MAKE A LATE APPEAL - Martland applied) [2025] UKFTT 850 (TC) (10 July 2025)

The First-tier Tribunal allowed a late tax appeal against HMRC assessments and closure notices after finding the delay was explained by the appellant’s lack of understanding and literacy difficulties.

  • Late appeal
  • Enterprise investment scheme (eis)
  • Fraud
  • Statutory time limits
  • Tribunal procedure
  • Late-appeal
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Tax law [2025] UKFTT 850 (TC)

Stoney v Revenue and Customs (APPLICATION TO MAKE A LATE APPEAL - Martland applied)

Stoney v Revenue and Customs (APPLICATION TO MAKE A LATE APPEAL - Martland applied) [2025] UKFTT 850 (TC) (10 July 2025)

The Tax Chamber granted Daine Stoney permission to bring a late appeal against HMRC assessments and closure notices linked to disputed EIS claims.

  • Late appeal
  • Enterprise investment scheme (eis)
  • Fraud
  • Statutory time limits
  • Self-assessment
  • Closure notices
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Immigration [2025] UKAITUR UI2023002914

UI2023002914 & UI2023002918

UI2023002914 & UI2023002918 [2025] UKAITUR UI2023002914 (29 April 2025)

The Upper Tribunal dismissed appeals against deprivation of British citizenship, finding the appellants had falsely claimed Somali identity and breached Article 8 or 3.

  • Deprivation of citizenship
  • Fraud
  • False representation
  • Concealment of material fact
  • Public law review
  • Discretion
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Immigration [2025] UKAITUR UI2022002976

UI2022002976

UI2022002976 [2025] UKAITUR UI2022002976 (3 April 2025)

The Upper Tribunal dismissed an appeal against deprivation of British citizenship, finding the appellant had used false identity details and dishonestly claimed to be from Kirkuk.

  • Deprivation of citizenship
  • Fraud
  • False representation
  • Good character requirement
  • Article 8 echr
  • Deprivation-of-citizenship
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Immigration [2025] UKAITUR UI2023002814

UI2023002814

UI2023002814 [2025] UKAITUR UI2023002814 (13 March 2025)

Upper Tribunal upheld deprivation of citizenship, finding material fraud in identity and nondisclosure of serious offending, with no material error of law by the First-tier Tribunal.

  • Deprivation of citizenship
  • Fraud
  • Good character
  • Statelessness
  • Automatic deportation
  • Article 8 echr
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Tax law [2025] UKFTT 327

Hosie v Revenue and Customs (INCOME TAX - PROCEDURE - Appellant withdrew his Tribunal appeal)

Hosie v Revenue and Customs (INCOME TAX - PROCEDURE - Appellant withdrew his Tribunal appeal) [2025] UKFTT 327 (TC) (13 March 2025)

The Tribunal refused to reinstate an income tax appeal withdrawn 497 days earlier, holding that section 54(4) TMA 1970 had already deemed the appeal settled.

  • Income tax
  • Appeal withdrawal
  • Reinstatement
  • Jurisdiction
  • Enterprise investment scheme (eis)
  • Fraud
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Immigration [2024] UKAITUR UI2023002193

UI2023002193

UI2023002193 [2024] UKAITUR UI2023002193 (30 December 2024)

Upper Tribunal dismissed a challenge to deprivation of British citizenship, holding the First-tier Tribunal lawfully assessed proportionality and medical evidence.

  • Deprivation of citizenship
  • Fraud
  • Article 8 echr
  • Proportionality
  • Mental health evidence
  • Deprivation-of-citizenship
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Immigration law [2024] UKAITUR UI2024000490

UI2024000490

UI2024000490 [2024] UKAITUR UI2024000490 (16 December 2024)

The Upper Tribunal dismissed the Home Secretary’s appeal against a decision allowing Altin Ramaj’s challenge to deprivation of citizenship for alleged fraud.

  • Deprivation of citizenship
  • Fraud
  • Complicity
  • Burden of proof
  • Good character requirement
  • Deprivation-of-citizenship
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Tax law [2024] UKFTT 1105

Pocketful of Stones Ltd v Revenue and Customs (Excise Duty Assessment - determination of excise duty point under the Excise Goods (Holding, Moving and Duty Point) Regulations 2010 - failure to provide a movement guarantee under regulation 39(1)(a))

Pocketful of Stones Ltd v Revenue and Customs (Excise Duty Assessment - determination of excise duty point under the Excise Goods (Holding, Moving and Duty Point) Regulations 2010 - failure to provide a movement guarantee under regulation 39(1)(a)) [2024] UKFTT 1105 (TC) (09 December 2024)

The tribunal dismissed Pocketful of Stones Ltd’s appeal against a £38,626 excise duty assessment, holding that duty arose in the UK when the goods left warehouse without a movement guarantee.

  • Excise duty
  • Duty suspension
  • Movement guarantee
  • Strict liability
  • Fraud
  • Excise-duty
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Immigration [2024] UKAITUR UI2023005527

UI2023005527

UI2023005527 [2024] UKAITUR UI2023005527 (3 December 2024)

The Upper Tribunal upheld deprivation of citizenship for an Albanian appellant who had used false identity details and false good character answers in his application.

  • Deprivation of citizenship
  • Fraud
  • False representation
  • Good character requirement
  • Article 8 echr
  • Deprivation-of-citizenship
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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.