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Tax law [2026] UKFTT 640 (TC)

Moscal v Revenue and Customs (PROCEDURE - application for strike out - jurisdiction - requirement to notify HMRC)

Moscal v Revenue and Customs (PROCEDURE - application for strike out - jurisdiction - requirement to notify HMRC) [2026] UKFTT 640 (TC) (29 April 2026)

The First-tier Tribunal struck out a tax appeal because the appellant had not first notified HMRC of the appeal, so the Tribunal lacked jurisdiction.

  • Jurisdiction
  • Appeal notification requirements
  • Strike out applications
  • Tax-procedure
  • Tribunal-jurisdiction
  • Appeal-notice-requirements
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Tax law [2026] UKFTT 640

Moscal v Revenue and Customs (PROCEDURE - application for strike out - jurisdiction - requirement to notify HMRC)

Moscal v Revenue and Customs (PROCEDURE - application for strike out - jurisdiction - requirement to notify HMRC) [2026] UKFTT 640 (TC) (29 April 2026)

The First-tier Tribunal struck out a tax appeal because the appellant notified the Tribunal before first notifying HMRC, as required by statute.

  • Jurisdiction
  • Notice of appeal
  • Strike out
  • Self-assessment
  • Agent fraud
  • Tax-appeals
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Tax law [2026] UKFTT 626 (TC)

Dowey v Revenue And Customs (VAT - jurisdiction of the Tribunal)

Dowey v Revenue And Customs (VAT - jurisdiction of the Tribunal) [2026] UKFTT 626 (TC) (24 April 2026)

The tribunal struck out a VAT appeal for lack of jurisdiction, holding that a recipient of supply cannot claim repayment under section 80 VATA 1994.

  • Vat
  • Jurisdiction
  • Repayment of overpaid vat
  • Diy housebuilders scheme
  • Tribunal-jurisdiction
  • Tax-appeals
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Tax law [2026] UKFTT 626

Dowey v Revenue And Customs (VAT - jurisdiction of the Tribunal)

Dowey v Revenue And Customs (VAT - jurisdiction of the Tribunal) [2026] UKFTT 626 (TC) (24 April 2026)

The Tribunal struck out a VAT appeal, holding it had no jurisdiction because only the supplier, not the customer, could claim repayment under s80 VATA 1994.

  • Vat
  • Jurisdiction
  • Repayment of overpaid vat
  • Diy housebuilders scheme
  • Tribunal-jurisdiction
  • Overpaid-vat
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Immigration law [2026] UKAITUR UI2026000120

UI2026000120

UI2026000120 [2026] UKAITUR UI2026000120 (16 April 2026)

The Upper Tribunal set aside an FTT decision after finding it had determined the wrong EUSS appeal and acted without jurisdiction.

  • Eu settlement scheme
  • Appeal rights
  • Jurisdiction
  • Material error of law
  • Immigration-law
  • Eu-settlement-scheme
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Tax [2026] UKFTT 588

Jeske v Revenue and Customs (Strike out application due to lack of jurisdiction)

Jeske v Revenue and Customs (Strike out application due to lack of jurisdiction) [2026] UKFTT 588 (TC) (15 April 2026)

The First-tier Tribunal struck out the appeal against 2017/18 self-assessment tax liability for lack of jurisdiction, but the penalties appeal remained.

  • Jurisdiction
  • Self-assessment appeals
  • Late payment penalties
  • Tax
  • Tax-appeals
  • Self-assessment
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Tax [2026] UKFTT 588 (TC)

Jeske v Revenue and Customs (Strike out application due to lack of jurisdiction)

Jeske v Revenue and Customs (Strike out application due to lack of jurisdiction) [2026] UKFTT 588 (TC) (15 April 2026)

The First-tier Tribunal struck out the part of an appeal challenging 2017/18 self-assessment tax liability for lack of jurisdiction, while the penalties appeal remained.

  • Jurisdiction
  • Self-assessment appeals
  • Late payment penalties
  • Tax-jurisdiction
  • Self-assessment
  • Strike-out
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Immigration [2026] UKAITUR UI2025004164

UI2025004164

UI2025004164 [2026] UKAITUR UI2025004164 (13 April 2026)

The Upper Tribunal upheld dismissal of a child’s immigration appeal, holding the First-tier Tribunal lacked jurisdiction because the appeal was pursued without proper authority.

  • Standing
  • Jurisdiction
  • Procedural fairness
  • Appointment of litigation friend
  • Capacity of minors
  • Best interests of the child
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Tax law [2026] UKFTT 559 (TC)

Clark v Revenue and Customs (Costs - Appeal allocated to 'standard' category)

Clark v Revenue and Customs (Costs - Appeal allocated to 'standard' category) [2026] UKFTT 559 (TC) (09 April 2026)

The Tribunal dismissed Ms Clark’s costs application, holding that any unreasonable HMRC conduct occurred before proceedings began and was outside its jurisdiction.

  • Costs in tribunal proceedings
  • Jurisdiction of tribunal
  • Case allocation
  • Unreasonable conduct
  • Paye liability
  • Tribunal-costs
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Employment law [2026] EAT 48

Wirral University Teaching Hospitals NHS Foundation Trust v Moriarty (Practice and Procedure, Jurisdictional)

Wirral University Teaching Hospitals NHS Foundation Trust v Moriarty (Practice and Procedure, Jurisdictional) [2026] EAT 48 (08 April 2026)

The EAT dismissed an appeal against refusal to strike out allegations as Henderson abuse, holding the tribunal had applied the correct test and acted cautiously.

  • Abuse of process
  • Issue estoppel
  • Constructive unfair dismissal
  • Jurisdiction
  • Abuse-of-process
  • Issue-estoppel
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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.