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United Kingdom Case Law

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Data protection [2025] UKFTT 1352 (GRC)

Bishop v The Information Commissioner

Bishop v The Information Commissioner [2025] UKFTT 1352 (GRC) (11 November 2025)

The tribunal dismissed an appeal against a £50,000 monetary penalty for unsolicited direct marketing calls to TPS-registered numbers and failure to provide required caller details.

  • Monetary penalty notice
  • Unsolicited direct marketing calls
  • Telephone preference service
  • Negligence
  • Pecr compliance
  • Data-protection
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Tax law [2024] UKFTT 411

Williams v Revenue and Customs (INCOME TAX AND CAPITAL GAINS TAX - Discovery assessments - 20 year time limit)

Williams v Revenue and Customs (INCOME TAX AND CAPITAL GAINS TAX - Discovery assessments - 20 year time limit) [2024] UKFTT 411 (TC) (16 May 2024)

The Tribunal upheld HMRC’s discovery assessments under the 20-year rule, allowed additional renovation expense deductions, treated two sales as capital disposals, and reduced penalties.

  • Income tax
  • Capital gains tax
  • Discovery assessments
  • Failure to notify chargeability
  • Negligence
  • Penalties
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Tax law [2023] UKFTT 719 (TC)

KENAN ALTUNIS v Revenue & Customs (INCOME TAX - Appellant entered into scheme devised by Montpelier)

KENAN ALTUNIS v Revenue & Customs (INCOME TAX - Appellant entered into scheme devised by Montpelier) [2023] UKFTT 719 (TC) (15 August 2023)

The tribunal held that the taxpayer was not fraudulent under TMA 1970 s 95, but was negligent, so the penalty was reduced and the appeal succeeded in part.

  • Income tax
  • Tax penalties
  • Negligence
  • Fraud
  • Income-tax
  • Tax-penalties
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Data protection [2023] UKFTT 436 (GRC)

Houseguard UK Ltd v The Information Commissioner

Houseguard UK Ltd v The Information Commissioner [2023] UKFTT 436 (GRC) (23 May 2023)

The tribunal dismissed Houseguard UK Ltd’s appeal against a £150,000 penalty for making unsolicited marketing calls to TPS-registered numbers without valid consent.

  • Unsolicited direct marketing
  • Telephone preference service (tps)
  • Consent requirements
  • Monetary penalty
  • Negligence
  • Pecr compliance
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Tax law [2022] UKFTT 314 (TC)

GC FIELD & SON LTD & Ors v Revenue & Customs (COSTS - application for unreasonable costs - whether failure by HMRC to adduce evidence)

GC FIELD & SON LTD & Ors v Revenue & Customs (COSTS - application for unreasonable costs - whether failure by HMRC to adduce evidence) [2022] UKFTT 314 (TC) (01 September 2022)

The tribunal allowed a costs application against HMRC after finding it acted unreasonably by defending discovery assessments without evidence of negligence.

  • Costs
  • Unreasonable conduct
  • Stamp duty land tax
  • Discovery assessments
  • Negligence
  • Tribunal procedure
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Tax law [2022] UKFTT 314

GC FIELD & SON LTD & Ors v Revenue & Customs (COSTS - application for unreasonable costs - whether failure by HMRC to adduce evidence)

GC FIELD & SON LTD & Ors v Revenue & Customs (COSTS - application for unreasonable costs - whether failure by HMRC to adduce evidence) [2022] UKFTT 314 (TC) (01 September 2022)

The Tribunal allowed a costs application, finding HMRC acted unreasonably by defending a negligence-based discovery assessment without evidence.

  • Stamp duty land tax
  • Costs orders
  • Unreasonable conduct
  • Discovery assessments
  • Negligence
  • Burden of proof
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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.