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United Kingdom decisions
Decisions matching the current search
Ashworks Ltd v The Pension Regulator [2025] UKFTT 1586 (GRC) (29 December 2025)
The First-tier Tribunal struck out Ashworks Limited’s appeal against an escalating penalty notice, holding it lacked jurisdiction because no review of the notice had been completed or refused.
Willsecure Ltd v The Pensions Regulator [2025] UKFTT 1514 (GRC) (10 December 2025)
The First-tier Tribunal struck out WillSecure Limited’s reference against a pensions fixed penalty notice, finding it had no jurisdiction because the statutory review conditions were not met.
Evan One Ltd v The Pensions Regulator [2023] UKFTT 1060 (GRC) (20 December 2023)
The Tribunal upheld a £400 fixed penalty notice against Evan One Ltd for failing to comply with a pensions compliance notice and remitted the matter to the Regulator.
GTS Services (UK) Ltd v Pensions Regulator [2023] UKFTT 465 (GRC) (06 June 2023)
The Tribunal upheld a £400 fixed penalty notice for late pension contributions, finding no reasonable excuse and confirming statutory presumptions of service.
Southend United Football Club Ltd & Ors v Revenue And Customs (PAYE, NIC & VAT - notices of requirement to pay security) [2021] UKFTT 229 (TC) (23 June 2021)
The tribunal upheld HMRC’s security notices for PAYE, NIC and VAT, finding the decisions reasonable given Southend United’s persistent late payment history and prior warnings.
Winfried Kroen v Revenue & Customs (Income tax - high income child benefit charge) [2020] UKFTT 111 (TC) (24 February 2020)
The Tribunal held that Mr Kroen’s appeal was not notified late because no HMRC review was requested or offered under s49D TMA 1970.
Ashley David Transfers Ltd v Revenue and Customs (VAT - SECURITY- REQUIREMENT FOR : Vat - security- requirement for) [2016] UKFTT 657 (TC) (04 October 2016)
The First-tier Tribunal upheld HMRC’s notice requiring VAT security from Ashley David Transfers Ltd, finding the decision reasonable and dismissing the appeal.
Massey v Revenue and Customs (EXCISE DUTY APPEALS : Time to appeal) [2016] UKFTT 616 (TC) (26 August 2016)
The First-tier Tribunal granted Mr Massey permission to appeal out of time against excise duty and penalty assessments, finding a good explanation for the delay and risk of grave injustice.
Massey v Revenue and Customs (EXCISE DUTY APPEALS : Time to appeal) [2016] UKFTT 616 (TC) (26 August 2016)
The tribunal granted Alan Massey permission to appeal out of time against excise duty and penalty assessments, finding the delay explained and refusing permission would risk grave injustice.
Bamgbopa v Revenue & Customs [2013] UKFTT 664 (TC) (14 November 2013)
The tribunal refused permission to notify a capital gains tax appeal out of time under section 49H TMA 1970, finding no good explanation for the delay.
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