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Decisions matching the current search
Cowley v Secretary of State for Environment, Food and Rural Affairs (Re Nitrate Vulnerable Zones) [2023] UKFTT 438 (GRC) (23 May 2023)
The tribunal refused to extend time for a late costs application and, in any event, held the respondent had not acted unreasonably in defending the appeal.
IA001832020 [2023] UKAITUR IA001832020 (3 February 2023)
The Upper Tribunal held the immigration appeal abandoned after the appellant was granted humanitarian protection and gave no notice to continue the appeal.
HSBC Electronic Data Processing (Guangdong) Ltd & Ors v Revenue & Customs (PROCEDURE - application for agreed issues) [2020] UKFTT 402 (TC) (12 October 2020)
The Tribunal granted HSBC’s application for a preliminary hearing of four agreed tax issues and directed those issues to the Upper Tribunal.
Butler v Revenue & Customs (CGT - Discovery Assessment - penalties) (Rev 1) [2020] UKFTT 395 (TC) (8 October 2020)
The Tribunal refused permission for a late tax appeal, finding nearly three years’ delay, no reasonable excuse, and no persuasive evidence supporting the challenge.
Butler v Revenue & Customs (CGT - Discovery Assessment - penalties) (Rev 1) [2020] UKFTT 395 (TC) (8 October 2020)
The First-tier Tribunal refused permission for a late tax appeal, finding no reasonable excuse for a nearly three-year delay and no persuasive basis for the underlying CGT challenge.
Sidhu v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2020] UKFTT 4 (TC) (19 December 2019)
The First-tier Tribunal refused permission to appeal out of time against closure notices and Schedule 24 penalties, finding a five-month delay and no reasonable excuse.
PA068012016 [2019] UKAITUR PA068012016 (21 October 2019)
The Upper Tribunal held that the appeal was treated as abandoned on grant of leave, but the First-tier Tribunal rules allowed time to be extended for notice to continue.
Patel & Ors v Revenue & Customs (INCOME TAX - Claim for relief on gift of shares to charity) [2019] UKFTT 620 (TC) (10 October 2019)
Tax chamber decision on charitable gift relief for shares. The tribunal fixed lower market values than claimed and dismissed the live appeals, while refusing HMRC's bid to reinstate struck-out appeals.
HU012952017 & Ors. [2018] UKAITUR HU012952017 (16 October 2018)
The Upper Tribunal set aside the First-tier Tribunal’s refusal of Article 8 leave-to-remain appeals and allowed all four appellants’ appeals by consent.
PA006872016 [2017] UKAITUR PA006872016 (8 December 2017)
The Upper Tribunal consented to the appellant withdrawing his immigration appeal, bringing the proceedings to a final end.
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