United Kingdom Case Law

Bridgeman v Revenue and Customs (Application for permission to appeal out of time; Martland principles applied; permission granted)

Bridgeman v Revenue and Customs (Application for permission to appeal out of time; Martland principles applied; permission granted) [2026] UKFTT 679 (TC) (07 May 2026)

The First-tier Tribunal granted Mr Bridgeman permission to bring a late tax appeal, finding his delay arose from a genuine procedural mistake and that the balance favoured permission.

• Late appeal
• Statutory review
• Closure notice
• Procedural requirements
• Late-appeal
• Tax-appeals

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Bridgeman v Revenue and Customs (Application for permission to appeal out of time; Martland principles applied; permission granted)

Bridgeman v Revenue and Customs (Application for permission to appeal out of time; Martland principles applied; permission granted) [2026] UKFTT 679 (TC) (07 May 2026)

The First-tier Tribunal granted permission for a late tax appeal, finding the appellant’s email reflected a genuine procedural mistake and that the balance favored relief.

• Late appeal
• Statutory review
• Closure notice
• Procedural requirements
• Late-appeal
• Tax-chamber

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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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Leaney v Information Commissioner

Leaney v Information Commissioner [2025] UKFTT 1106 (GRC) (19 September 2025)

The tribunal struck out a data protection complaint against the Information Commissioner, holding it had no jurisdiction under section 166 to revisit the merits or order review of prior cases.

• Section 166 data protection act 2018
• Subject access request
• Tribunal jurisdiction
• Procedural requirements
• Ico complaints handling
• Data-protection

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Brialey v Information Commissioner

Brialey v Information Commissioner [2025] UKFTT 486 (GRC) (01 May 2025)

The First-tier Tribunal struck out Robert Brialey’s section 166 Data Protection Act 2018 application because the ICO had already given an outcome on the complaint.

• Section 166 data protection act 2018
• Subject access request (sar)
• Ico complaint procedure
• Tribunal jurisdiction
• Procedural requirements
• Data-protection

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Wilby v Revenue And Customs (Income Tax - discovery assessment - stamp duty land tax)

Wilby v Revenue And Customs (Income Tax - discovery assessment - stamp duty land tax) [2022] UKFTT 348 (TC) (08 September 2022)

The tribunal upheld an HMRC discovery assessment for underdeclared SDLT on a property purchase, finding the assessment valid and dismissing the appeal.

• Discovery assessment
• Stamp duty land tax
• Validity of assessment
• Burden of proof
• Procedural requirements
• Stamp-duty-land-tax

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Rok Construction & Hire Ltd v Revenue & Customs (PROCEDURE : financial hardship application)

Rok Construction & Hire Ltd v Revenue & Customs (PROCEDURE : financial hardship application) [2020] UKFTT 145 (TC) (13 March 2020)

The tribunal refused Rok Construction & Hire Ltd’s VAT hardship application because it failed to provide HMRC with requested financial records.

• Vat assessment
• Financial hardship
• Procedural requirements
• Cis repayment
• Documentary evidence
• Vat-assessment

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Rok Construction & Hire Ltd v Revenue & Customs (PROCEDURE : financial hardship application)

Rok Construction & Hire Ltd v Revenue & Customs (PROCEDURE : financial hardship application) [2020] UKFTT 145 (TC) (13 March 2020)

The First-tier Tribunal refused Rok Construction & Hire Ltd’s hardship application because it had not provided requested financial information to support relief from paying the VAT assessment.

• Vat assessment
• Financial hardship
• Cis repayment
• Procedural requirements
• Vat
• Financial-hardship

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Mauritius Shipping Corporation Ltd (Appellant) v Employment Relations Tribunal and others (Respondents) (Mauritius)

The Privy Council dismissed an appeal from Mauritius, holding that a judicial review challenge to redundancy-related decisions was not brought promptly.

• Redundancy
• Severance allowance
• Promptness in judicial review
• Procedural requirements
• Judicial-review
• Promptness

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Skelton Electrical Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge)

Skelton Electrical Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2019] UKFTT 181 (TC) (26 February 2019)

The tribunal allowed Skelton Electrical Ltd’s VAT surcharge appeal because HMRC failed to prove service of a surcharge liability notice.

• Vat
• Default surcharge
• Surcharge liability notice
• Procedural requirements
• Default-surcharge
• Surcharge-liability-notice

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