Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
United Kingdom decisions
Decisions matching the current search
Hakeem v Revenue and Customs (INCOME TAX - penalties for failure to notify liability to income tax) [2026] UKFTT 744 (TC) (19 May 2026)
The Tax Chamber dismissed Mr Hakeem’s appeal against failure-to-notify penalties, finding no reasonable excuse for delayed notification of rental income.
Hakeem v Revenue and Customs (INCOME TAX - penalties for failure to notify liability to income tax) [2026] UKFTT 744 (TC) (19 May 2026)
The tribunal dismissed an appeal against failure-to-notify income tax penalties, holding there was no reasonable excuse. It varied the penalty to correct a calculation error.
Meydan Asset Management Ltd v Revenue and Customs (Accelerated Payment Notices; Late payment penalties; Reasonable excuse; Special circumstances; Schedule 56 FA 2009; APN regime) [2026] UKFTT 613 (TC) (21 April 2026)
The Tribunal upheld late payment penalties for unpaid accelerated payment notices, rejecting reasonable excuse and special circumstances arguments.
Meydan Asset Management Ltd v Revenue and Customs (Accelerated Payment Notices; Late payment penalties; Reasonable excuse; Special circumstances; Schedule 56 FA 2009; APN regime) [2026] UKFTT 613 (TC) (21 April 2026)
The Tribunal dismissed Meydan Asset Management Ltd’s appeal against late payment penalties for unpaid APNs, rejecting reasonable excuse and special circumstances arguments.
Luzha v Revenue and Customs (VALUE ADDED TAX - LATE SUBMISSION OF VAT RETURNS - LATE SUBMISSION PENALTIES - SCHEDULE 24 FINANCE ACT 2021 - NO REASONABLE EXCUSE) [2026] UKFTT 320 (TC) (26 February 2026)
The Tribunal dismissed Pauline Luzha’s appeal against VAT late-filing penalty points and £200 financial penalties, finding no reasonable excuse for late submission.
Luzha v Revenue and Customs (VALUE ADDED TAX - LATE SUBMISSION OF VAT RETURNS - LATE SUBMISSION PENALTIES - SCHEDULE 24 FINANCE ACT 2021 - NO REASONABLE EXCUSE) [2026] UKFTT 320 (TC) (26 February 2026)
The tribunal dismissed an appeal against VAT late-submission penalties, holding that the trader had no reasonable excuse for missed returns.
Splend SPV (UK) Ltd v Revenue and Customs (VAT, Late payment penalties) [2026] UKFTT 232 (TC) (05 February 2026)
The tribunal dismissed a VAT late payment penalty appeal, finding the penalties were validly served and that delayed VAT repayments did not amount to a reasonable excuse.
Splend SPV (UK) Ltd v Revenue and Customs (VAT, Late payment penalties) [2026] UKFTT 232 (TC) (05 February 2026)
The tribunal dismissed an appeal against VAT late payment penalties, finding no reasonable excuse and no flaw in HMRC’s refusal to grant special reduction.
Julian & Anor v Revenue and Customs (VAT - Penalties for failure to notify liability to register for VAT - little publicised changes to the Agricultural Flat Rate Scheme - ignorance of the law - whether Appellant had reasonable excuse) [2026] UKFTT 159 (TC) (28 January 2026)
The tribunal allowed a VAT penalty appeal, holding the appellants had a reasonable excuse for not registering earlier because the AFRS changes were little publicised.
Zefi v Revenue and Customs (HIGH INCOME CHILD BENEFIT CHARGE - liability for charge-penalties for failure to notify liability - whether telephone call to Child Benefit Office constituted notice of liability - who is an "officer of the board" - whether notice must be in writing) [2026] UKFTT 178 (TC) (28 January 2026)
First-tier Tribunal decision on HICBC assessments and penalties. The appeal was dismissed after the tribunal held that section 7 TMA notice had to be in writing.
Explore more
