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 [2025] UKFTT 1097 (TC)

FieldworkHub Ltd v Revenue and Customs (INCOME TAX - PAYE - HMRC informing appellant of figure for "previous pay" relating to a different employment - appellant not including that figure on deductions working sheet)

FieldworkHub Ltd v Revenue and Customs (INCOME TAX - PAYE - HMRC informing appellant of figure for "previous pay" relating to a different employment - appellant not including that figure on deductions working sheet) [2025] UKFTT 1097 (TC) (11 September 2025)

The tribunal held that FieldworkHub Ltd was not obliged to include previous pay from another employment in deductions working sheets, so HMRC’s Regulation 80 determination failed.

  • Paye regulations
  • Employer liability
  • Tax code notices
  • Reasonable care
  • Hmrc determinations
  • Paye
Read case analysis
Tax law [2025] UKFTT 1097

FieldworkHub Ltd v Revenue and Customs (INCOME TAX - PAYE - HMRC informing appellant of figure for "previous pay" relating to a different employment - appellant not including that figure on deductions working sheet)

FieldworkHub Ltd v Revenue and Customs (INCOME TAX - PAYE - HMRC informing appellant of figure for "previous pay" relating to a different employment - appellant not including that figure on deductions working sheet) [2025] UKFTT 1097 (TC) (11 September 2025)

The tribunal allowed FieldworkHub Ltd’s appeal against a PAYE Regulation 80 determination, holding there was no statutory basis to require inclusion of previous-employment pay figures.

  • Paye
  • Regulation 80 determination
  • Previous employment pay
  • Statutory compliance
  • Reasonable care
  • Regulation-80-determination
Read case analysis
Tax law [2025] UKFTT 23

Harbron Recruit Ltd v Revenue and Customs (Construction Industry Scheme - interaction between CIS and the agency rules - appellant misunderstood the interaction - whether acted with reasonable care - Tribunal's jurisdiction under Condition A of CIS regs)

Harbron Recruit Ltd v Revenue and Customs (Construction Industry Scheme - interaction between CIS and the agency rules - appellant misunderstood the interaction - whether acted with reasonable care - Tribunal's jurisdiction under Condition A of CIS regs) [2025] UKFTT 23 (TC) (09 January 2025)

The First-tier Tribunal held that Harbron Recruit Ltd acted with reasonable care in applying CIS and agency rules, and allowed its appeal against HMRC.

  • Construction industry scheme
  • Agency rules
  • Reasonable care
  • Statutory interpretation
  • Construction-industry-scheme
  • Agency-workers
Read case analysis
Tax law [2025] UKFTT 23 (TC)

Harbron Recruit Ltd v Revenue and Customs (Construction Industry Scheme - interaction between CIS and the agency rules - appellant misunderstood the interaction - whether acted with reasonable care - Tribunal's jurisdiction under Condition A of CIS regs)

Harbron Recruit Ltd v Revenue and Customs (Construction Industry Scheme - interaction between CIS and the agency rules - appellant misunderstood the interaction - whether acted with reasonable care - Tribunal's jurisdiction under Condition A of CIS regs) [2025] UKFTT 23 (TC) (09 January 2025)

The First-tier Tribunal allowed Harbron Recruit Ltd’s appeal, holding it had acted with reasonable care when it misunderstood the interaction between CIS and the agency rules.

  • Construction industry scheme
  • Agency rules
  • Reasonable care
  • Statutory interpretation
  • Construction-industry-scheme
  • Agency-workers
Read case analysis
Tax law [2024] UKFTT 1072 (TC)

Simrajsar Ltd & Anor v Revenue and Customs (INCOME TAX-PAYE - NICs - payments made on termination of employment)

Simrajsar Ltd & Anor v Revenue and Customs (INCOME TAX-PAYE - NICs - payments made on termination of employment) [2024] UKFTT 1072 (TC) (28 November 2024)

The Tribunal held that termination sums paid to directors were taxable as earnings, not exempt termination payments, and upheld the PAYE and NIC determinations.

  • Income tax
  • Paye
  • National insurance contributions
  • Termination payments
  • Earnings definition
  • Statutory time limits
Read case analysis
Tax law [2024] UKFTT 1072

Simrajsar Ltd & Anor v Revenue and Customs (INCOME TAX-PAYE - NICs - payments made on termination of employment)

Simrajsar Ltd & Anor v Revenue and Customs (INCOME TAX-PAYE - NICs - payments made on termination of employment) [2024] UKFTT 1072 (TC) (28 November 2024)

The tribunal held that termination payments to directors were taxable as earnings under section 62 ITEPA, not exempt termination payments, and dismissed the appeals.

  • Income tax
  • Paye
  • National insurance contributions
  • Termination payments
  • Employment income
  • Time limits
Read case analysis
Tax law [2024] UKFTT 1045 (TC)

Evancast (Kent) Ltd v Commissioners for His Majesty's Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - Claim under Regulation 9(3) Condition A Income Tax (Construction Industry Scheme) Regulations 2005)

Evancast (Kent) Ltd v Commissioners for His Majesty's Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - Claim under Regulation 9(3) Condition A Income Tax (Construction Industry Scheme) Regulations 2005) [2024] UKFTT 1045 (TC) (21 November 2024)

The First-tier Tribunal dismissed Evancast (Kent) Ltd’s appeal, holding it had not taken reasonable care when engaging LG under the Construction Industry Scheme.

  • Construction industry scheme (cis)
  • Income tax
  • Reasonable care
  • Labour agencies
  • Section 61 finance act 2004
  • Regulation 9 income tax (construction industry scheme) regulations 2005
Read case analysis
Tax law [2024] UKFTT 1045

Evancast (Kent) Ltd v Commissioners for His Majesty's Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - Claim under Regulation 9(3) Condition A Income Tax (Construction Industry Scheme) Regulations 2005)

Evancast (Kent) Ltd v Commissioners for His Majesty's Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - Claim under Regulation 9(3) Condition A Income Tax (Construction Industry Scheme) Regulations 2005) [2024] UKFTT 1045 (TC) (21 November 2024)

The tribunal dismissed Evancast’s appeal against HMRC’s refusal of CIS relief, finding it did not take reasonable care when engaging Langdale & Goodfellow.

  • Construction industry scheme
  • Income tax
  • Reasonable care
  • Section 61 finance act 2004
  • Regulation 9 income tax (construction industry scheme) regulations 2005
  • Construction-industry-scheme
Read case analysis
Tax law [2024] UKFTT 151 (TC)

H & H Contract Scaffolding Ltd v (Corporation Tax - R&D Relief - Careless Inaccuracy) Revenue And Customs

H & H Contract Scaffolding Ltd v (Corporation Tax - R&D Relief - Careless Inaccuracy) Revenue And Customs [2024] UKFTT 151 (TC) (16 February 2024)

The tribunal allowed a corporation tax penalty appeal, finding HMRC had not proved a careless inaccuracy in the company’s R&D claim return.

  • Corporation tax
  • R&d relief
  • Careless inaccuracy
  • Penalty assessment
  • Reasonable care
  • Suspension of penalty
Read case analysis
Tax law [2024] UKFTT 151

H & H Contract Scaffolding Ltd v (Corporation Tax - R&D Relief - Careless Inaccuracy) Revenue And Customs

H & H Contract Scaffolding Ltd v (Corporation Tax - R&D Relief - Careless Inaccuracy) Revenue And Customs [2024] UKFTT 151 (TC) (16 February 2024)

The First-tier Tribunal cancelled an HMRC penalty for a careless inaccuracy in a corporation tax return, finding HMRC had not proved carelessness and the company had taken reasonable care.

  • Corporation tax
  • R&d relief
  • Careless inaccuracy
  • Penalties
  • Reasonable care
  • Suspension of 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.