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Tax law [2026] UKFTT 501 (TC)

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

BW Interiors Ltd v Revenue and Customs (PROCEDURE - application for strike out - jurisdiction - requirement to notify HMRC) [2026] UKFTT 501 (TC) (31 March 2026)

The First-tier Tribunal struck out B W Interiors Ltd’s tax appeal because notice of appeal had not first been given to HMRC, so the Tribunal lacked jurisdiction.

  • Jurisdiction
  • Notice of appeal
  • Procedural requirements
  • Legitimate expectation
  • Tax-appeals
  • Tribunal-jurisdiction
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Tax law [2026] UKFTT 501

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

BW Interiors Ltd v Revenue and Customs (PROCEDURE - application for strike out - jurisdiction - requirement to notify HMRC) [2026] UKFTT 501 (TC) (31 March 2026)

The First-tier Tribunal struck out BW Interiors Ltd’s appeal for lack of jurisdiction because it had not first notified HMRC in writing, as required by the Taxes Management Act 1970.

  • Jurisdiction of tribunal
  • Notice of appeal requirements
  • Procedural compliance
  • Legitimate expectation
  • Tax-appeals
  • Tribunal-jurisdiction
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Tax law [2026] UKFTT 315

Alan and Diane McFarland (A Partnership) v Revenue and Customs (VAT - single or multiple supplies - "bed and breakfast" - cattle - zero-rated supplies of animal feeding stuffs - exempt supplies of land - legitimate expectation - estoppel by convention - farming - bed and breakfast management fee for cattle)

Alan and Diane McFarland (A Partnership) v Revenue and Customs (VAT - single or multiple supplies - "bed and breakfast" - cattle - zero-rated supplies of animal feeding stuffs - exempt supplies of land - legitimate expectation - estoppel by convention - farming - bed and breakfast management fee for cattle) [2026] UKFTT 315 (TC) (20 February 2026)

The tribunal held that cattle “bed and breakfast” arrangements were a single standard-rated supply, not separate exempt land and zero-rated feed supplies.

  • Vat
  • Composite and multiple supplies
  • Zero-rating
  • Exempt supplies
  • Legitimate expectation
  • Estoppel by convention
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Tax law [2026] UKFTT 315 (TC)

Alan and Diane McFarland (A Partnership) v Revenue and Customs (VAT - single or multiple supplies - "bed and breakfast" - cattle - zero-rated supplies of animal feeding stuffs - exempt supplies of land - legitimate expectation - estoppel by convention - farming - bed and breakfast management fee for cattle)

Alan and Diane McFarland (A Partnership) v Revenue and Customs (VAT - single or multiple supplies - "bed and breakfast" - cattle - zero-rated supplies of animal feeding stuffs - exempt supplies of land - legitimate expectation - estoppel by convention - farming - bed and breakfast management fee for cattle) [2026] UKFTT 315 (TC) (20 February 2026)

The Tribunal dismissed a VAT appeal over cattle “bed and breakfast” arrangements, holding the supply was a single standard-rated animal rearing service.

  • Vat
  • Composite and multiple supplies
  • Zero-rating
  • Exempt supplies
  • Legitimate expectation
  • Estoppel by convention
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Tax law [2026] UKFTT 94 (TC)

Yourway Transport Ltd v Revenue and Customs (VALUE ADDED TAX - import VAT - entitlement to VAT credit - law as it applied prior to UK leaving EU)

Yourway Transport Ltd v Revenue and Customs (VALUE ADDED TAX - import VAT - entitlement to VAT credit - law as it applied prior to UK leaving EU) [2026] UKFTT 94 (TC) (14 January 2026)

The tribunal allowed a VAT credit for import VAT on trial drugs sent to EU countries, where the appellant acted as agent in its own name. Other claims failed.

  • Value added tax (vat)
  • Import vat
  • Input tax credit
  • Agency and principal
  • Supply of goods
  • Legitimate expectation
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Tax law [2026] UKFTT 94

Yourway Transport Ltd v Revenue and Customs (VALUE ADDED TAX - import VAT - entitlement to VAT credit - law as it applied prior to UK leaving EU)

Yourway Transport Ltd v Revenue and Customs (VALUE ADDED TAX - import VAT - entitlement to VAT credit - law as it applied prior to UK leaving EU) [2026] UKFTT 94 (TC) (14 January 2026)

The Tribunal allowed in part Yourway Transport's appeal on import VAT, holding s47 applied to EU-destined trial drugs and denying credit for other goods.

  • Value added tax (vat)
  • Import vat
  • Input tax credit
  • Agency in vat
  • Supply of goods
  • Legitimate expectation
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Tax law [2025] UKFTT 1555

Natural Balance Foods Ltd v Revenue & Customs (PROCEDURE - application for specific disclosure - whether the documents requested were relevant and necessary for the determination of the appeal)

Natural Balance Foods Ltd v Revenue & Customs (PROCEDURE - application for specific disclosure - whether the documents requested were relevant and necessary for the determination of the appeal) [2025] UKFTT 1555 (TC) (11 December 2025)

The Tribunal partly granted Natural Balance Foods Ltd’s disclosure application in a VAT appeal, ordering disclosure of HMRC policy-change documents but refusing wider third-party assessment material.

  • Vat classification
  • Disclosure of documents
  • Legitimate expectation
  • Best judgment assessments
  • Time limits for vat assessments
  • Vat-classification
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Tax law [2025] UKFTT 1542 (TC)

WM Morrison Supermarkets Ltd v Revenue and Customs (VAT - cool-down rotisserie chickens - whether "hot food")

WM Morrison Supermarkets Ltd v Revenue and Customs (VAT - cool-down rotisserie chickens - whether "hot food") [2025] UKFTT 1542 (TC) (11 December 2025)

The Tribunal held that Morrisons’ cool-down rotisserie chickens were hot food for VAT purposes and dismissed the appeal. It also found no legitimate expectation.

  • Value added tax
  • Zero-rating of food
  • Hot food definition
  • Legitimate expectation
  • Tribunal jurisdiction
  • Value-added-tax
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Tax law [2025] UKFTT 1555 (TC)

Natural Balance Foods Ltd v Revenue & Customs (PROCEDURE - application for specific disclosure - whether the documents requested were relevant and necessary for the determination of the appeal)

Natural Balance Foods Ltd v Revenue & Customs (PROCEDURE - application for specific disclosure - whether the documents requested were relevant and necessary for the determination of the appeal) [2025] UKFTT 1555 (TC) (11 December 2025)

The Tribunal partly granted Natural Balance Foods Ltd’s disclosure application in a VAT appeal, ordering Category 1 disclosure about HMRC guidance changes but refusing Category 2.

  • Vat liability
  • Disclosure of documents
  • Legitimate expectation
  • Best judgment assessments
  • Time limits for assessments
  • Vat
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Tax law [2025] UKFTT 1542

WM Morrison Supermarkets Ltd v Revenue and Customs (VAT - cool-down rotisserie chickens - whether "hot food")

WM Morrison Supermarkets Ltd v Revenue and Customs (VAT - cool-down rotisserie chickens - whether "hot food") [2025] UKFTT 1542 (TC) (11 December 2025)

The Tribunal held that Morrisons’ cool-down rotisserie chickens were hot food for VAT purposes, rejected a legitimate expectation argument, and dismissed the appeal.

  • Value added tax
  • Zero-rating of food
  • Hot food definition
  • Legitimate expectation
  • Tribunal jurisdiction
  • Retrospective tax assessment
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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.