Esheria United Kingdom Case Law
Sign in
United Kingdom Source-linked decisions Coverage checked

United Kingdom Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
0 court collections
Last checked

Search and filter United Kingdom case law

Results update automatically as you type.

United Kingdom decisions

Decisions matching the current search

Clear filters
Tax law [2026] UKFTT 582

AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio)

AAMRL Ltd & Anor v Revenue and Customs (VAT - Kittel - Missing Trader Fraud - s.69C VATA 1994 Penalty - Transactions Connected with VAT Fraud - s.69D VATA 1994 Penalty - Officers' Liability - Discretion as to Officers' Liability - Deregistration - Ablessio) [2026] UKFTT 582 (TC) (14 April 2026)

Consolidated VAT appeals about deregistration, input tax denial, VAT assessments, and penalties were partly allowed. Relief was limited to pre-28 July 2022 transactions.

  • Vat fraud
  • Deregistration
  • Input tax denial
  • Officer liability
  • Penalties
  • Vat-fraud
Read case analysis
Tax law [2026] UKFTT 515 (TC)

Transwaste Recycling and Aggregates Ltd & Anor v Revenue and Customs (VAT - Kittel - supply of services by waste brokers and a haulier - denial of input tax - knew or should have known)

Transwaste Recycling and Aggregates Ltd & Anor v Revenue and Customs (VAT - Kittel - supply of services by waste brokers and a haulier - denial of input tax - knew or should have known) [2026] UKFTT 515 (TC) (18 March 2026)

FTT Tax Chamber VAT appeal on Kittel input tax denials and penalties. The tribunal upheld denials and penalties only for transactions after HMRC warned of fraud-linked tax losses.

  • Kittel principle
  • Input tax denial
  • Vat fraud
  • Penalties for deliberate inaccuracy
  • Officer liability
  • Assessment time limits
Read case analysis
Tax law [2024] UKFTT 348

Horizon Contracts Ltd & Ors v Revenue and Customs (Procedure - MUCs - significant volume of evidence)

Horizon Contracts Ltd & Ors v Revenue and Customs (Procedure - MUCs - significant volume of evidence) [2024] UKFTT 348 (TC) (19 April 2024)

The FTT refused HMRC’s bid to limit disclosure to a sample of MUC evidence and rejected matching heightened disclosure duties for the appellants.

  • Disclosure
  • Sampling of evidence
  • Penalties
  • Officer liability
  • Input vat deduction
  • Natural justice
Read case analysis
Tax law [2018] UKFTT 225

Bell & Anor v Revenue and Customs (VAT - PENALTIES : Other)

Bell & Anor v Revenue and Customs (VAT - PENALTIES : Other) [2018] UKFTT 225 (TC) (18 December 2017)

The Tribunal upheld personal liability notices against two directors, finding deliberate VAT return inaccuracies tied to fraudulent supply chains and rejecting their penalty challenge.

  • Personal liability notice
  • Deliberate inaccuracy
  • Input tax denial
  • Mtic fraud
  • Officer liability
  • Penalty calculation
Read case analysis
Tax law [2018] UKFTT 225 (TC)

Bell & Anor v Revenue and Customs (VAT - PENALTIES : Other)

Bell & Anor v Revenue and Customs (VAT - PENALTIES : Other) [2018] UKFTT 225 (TC) (18 December 2017)

The tribunal dismissed appeals against personal liability notices for VAT penalties, holding the company’s returns were deliberately inaccurate and the directors were liable for 50% each.

  • Personal liability notices
  • Deliberate inaccuracy
  • Mtic fraud
  • Input tax denial
  • Officer liability
  • Vat-penalties
Read case analysis
Tax law [2016] UKFTT 399

Changtel Soloutions Ltd v Revenue and Customs (VAT - PENALTIES : Misdeclaration)

Changtel Soloutions Ltd v Revenue and Customs (VAT - PENALTIES : Misdeclaration) [2016] UKFTT 399 (TC) (07 June 2016)

The Tribunal allowed VAT penalty appeals in part, finding some return inaccuracies careless and others deliberate but not concealed, and limiting Mr Tsai’s personal liability.

  • Vat penalties
  • Inaccuracy in returns
  • Officer liability
  • Disclosure
  • Schedule 24 finance act 2007
  • Vat-penalties
Read case analysis

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.