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United Kingdom Case Law

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Tax law [2025] UKFTT 701 (TC)

Smart v Revenue and Customs (NCOME TAX - whether the appellant was liable to income tax on sums payable by overseas entities that are taxable)

Smart v Revenue and Customs (NCOME TAX - whether the appellant was liable to income tax on sums payable by overseas entities that are taxable) [2025] UKFTT 701 (TC) (12 June 2025)

The tribunal dismissed Mr Smart’s income tax appeal over BTG JCP distributions, holding he was the person receiving or entitled to the sums and rejecting rescission-based arguments.

  • Income tax
  • Foreign income
  • Taxation of overseas entities
  • Entitlement to income
  • Tax assessments
  • Rescission
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Immigration law [2024] UKAITUR UI2022003613

UI2022003613

UI2022003613 [2024] UKAITUR UI2022003613 (15 April 2024)

The Upper Tribunal dismissed the Secretary of State’s appeal and upheld deprivation of British citizenship, finding deliberate deception and no Article 8 or public law error.

  • Deprivation of citizenship
  • Fraudulent misrepresentation
  • Article 8 echr
  • Discretionary powers
  • Public law error
  • Deprivation-of-citizenship
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Immigration law [2024] UKAITUR UI2023004691

UI2023004691

UI2023004691 [2024] UKAITUR UI2023004691 (25 March 2024)

The Upper Tribunal dismissed the Secretary of State’s appeal in a citizenship deprivation case, holding that the deprivation decision was unlawful for failure to exercise discretion.

  • Deprivation of citizenship
  • Exercise of discretion
  • Fraudulent misrepresentation
  • Human rights (article 8 echr)
  • Deprivation-of-citizenship
  • Exercise-of-discretion
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Immigration [2024] UKAITUR UI2023002359

UI2023002359

UI2023002359 [2024] UKAITUR UI2023002359 (21 February 2024)

Upper Tribunal dismissed an appeal against a deprivation of British citizenship decision, finding no material error in the First-tier Tribunal’s public law review.

  • Deprivation of citizenship
  • Fraudulent misrepresentation
  • Public law review
  • Wednesbury principles
  • Deprivation-of-citizenship
  • British-nationality-act-1981
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Immigration law [2023] UKAITUR IA057282022

IA057282022

IA057282022 [2023] UKAITUR IA057282022 (23 May 2023)

Upper Tribunal upheld a refusal to interfere with deprivation of citizenship, finding no material error in the First-tier Tribunal’s treatment of disclosure, delay, or article 8.

  • Deprivation of citizenship
  • Fraudulent misrepresentation
  • Duty of disclosure
  • Article 8 echr
  • Long residence rule
  • Deprivation-of-citizenship
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Immigration law [2021] UKAITUR DC001452019

DC001452019

DC001452019 [2021] UKAITUR DC001452019 (28 September 2021)

The Upper Tribunal set aside a First-tier Tribunal decision allowing an appeal against deprivation of citizenship, finding the credibility reasoning materially flawed and remitting the case.

  • Deprivation of citizenship
  • Fraudulent misrepresentation
  • Assessment of credibility
  • Procedural fairness
  • Deprivation-of-citizenship
  • Credibility-assessment
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Immigration law [2014] UKAITUR OA029752013

OA029752013 & OA029772013

OA029752013 & OA029772013 [2014] UKAITUR OA029752013 (10 December 2014)

Upper Tribunal upheld refusal of settlement to ex-Gurkha applicants, finding the appellant’s attempted false registration of his daughter’s birth date was serious adverse information.

  • Entry clearance
  • Ex-gurkha settlement
  • Adverse information
  • Fraudulent misrepresentation
  • Discretionary settlement criteria
  • Immigration-law
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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.