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Tax law [2026] UKFTT 641 (TC)

W Reilly Ltd v Revenue and Customs (whether HMRC issued assessments for VAT purposes within the applicable time limit)

W Reilly Ltd v Revenue and Customs (whether HMRC issued assessments for VAT purposes within the applicable time limit) [2026] UKFTT 641 (TC) (28 April 2026)

The tribunal allowed W. Reilly Ltd’s appeal against VAT assessments and a related penalty, holding HMRC had not proved the company should have known of supplier fraud.

  • Vat assessments
  • Input tax denial
  • Fraudulent evasion of vat
  • Statutory time limits
  • Penalties under vata 1994
  • Vat-assessments
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Tax law [2026] UKFTT 319 (TC)

Fender v Revenue and Customs (Application for permission to make late appeal to HMRC - Martland and Medpro considered and applied)

Fender v Revenue and Customs (Application for permission to make late appeal to HMRC - Martland and Medpro considered and applied) [2026] UKFTT 319 (TC) (26 February 2026)

The First-tier Tribunal refused permission for Andrew Fender to make late appeals against HMRC closure notices, applying Martland and Medpro and finding the delay unjustified.

  • Late appeals
  • Closure notices
  • Judicial discretion
  • Statutory time limits
  • Late-appeals
  • Closure-notices
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Tax law [2026] UKFTT 319

Fender v Revenue and Customs (Application for permission to make late appeal to HMRC - Martland and Medpro considered and applied)

Fender v Revenue and Customs (Application for permission to make late appeal to HMRC - Martland and Medpro considered and applied) [2026] UKFTT 319 (TC) (26 February 2026)

The Tribunal refused permission for Andrew Fender to make late appeals against HMRC closure notices, finding delays of over four and five years were not justified.

  • Late appeal
  • Closure notice
  • Judicial discretion
  • Statutory time limits
  • Late-appeal
  • Closure-notice
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Tax law [2026] UKFTT 249

Ram v Revenue and Customs (Procedure - Application for permission to make a late appeal)

Ram v Revenue and Customs (Procedure - Application for permission to make a late appeal) [2026] UKFTT 249 (TC) (12 February 2026)

The First-tier Tribunal refused permission for a late VAT appeal, finding an 867-day delay, no good reason for it, and prejudice to finality and HMRC.

  • Late appeal
  • Tribunal procedure
  • Vat penalties
  • Company officer liability
  • Statutory time limits
  • Late-appeal
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Tax law [2026] UKFTT 249 (TC)

Ram v Revenue and Customs (Procedure - Application for permission to make a late appeal)

Ram v Revenue and Customs (Procedure - Application for permission to make a late appeal) [2026] UKFTT 249 (TC) (12 February 2026)

The Tax Chamber refused permission for a late VAT appeal, finding a serious delay, inadequate reasons for it, and insufficient justification to override statutory time limits.

  • Late appeal
  • Tribunal procedure
  • Vat penalties
  • Company officer liability
  • Statutory time limits
  • Late-appeal
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Administrative law [2025] UKFTT 1595 (GRC)

Adediran v The Registrar of Approved Driving Instructors

Adediran v The Registrar of Approved Driving Instructors [2025] UKFTT 1595 (GRC) (30 December 2025)

The First-tier Tribunal struck out an appeal against refusal of a further trainee driving instructor licence because the statutory time limit had expired.

  • Driving instructor licensing
  • Statutory time limits
  • Tribunal procedure
  • Driving-instructor-licensing
  • Tribunal-strike-out
  • Statutory-time-limits
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Tax law [2025] UKFTT 1603

East Midlands Waste Management Ltd v Revenue and Customs (Two late penalty appeals; One late assessment appeal; Martland/Medpro approaches)

East Midlands Waste Management Ltd v Revenue and Customs (Two late penalty appeals; One late assessment appeal; Martland/Medpro approaches) [2025] UKFTT 1603 (TC) (17 December 2025)

The Tribunal admitted three late VAT-related appeals after applying Martland, finding the delays serious but excused in context and disproportionate to bar challenge.

  • Vat penalties
  • Vat assessments
  • Late appeals
  • Tribunal procedure
  • Martland/medpro discretion
  • Reasonable excuse
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Tax law [2025] UKFTT 1400

Express Brands Ltd v Revenue and Customs (VAT - HMRC's refusal of error correction notification)

Express Brands Ltd v Revenue and Customs (VAT - HMRC's refusal of error correction notification) [2025] UKFTT 1400 (TC) (20 November 2025)

The Tribunal dismissed Express Brands Ltd’s VAT appeal, holding that its ECN claims were out of time under the four-year limit in s80 VATA 1994.

  • Vat
  • Error correction notification
  • Statutory time limits
  • Discretion under vat regulations
  • Tax-appeals
  • Statutory-time-limits
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Tax law [2025] UKFTT 1336 (TC)

Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost £5m for dishonest behaviour)

Dreyer v Revenue and Customs (VAT - civil evasion penalty of almost £5m for dishonest behaviour) [2025] UKFTT 1336 (TC) (10 November 2025)

The Tribunal refused John Dreyer’s application for a late appeal against a £4.96m VAT civil evasion penalty, rejecting Article 6 and Bill of Rights arguments.

  • Vat civil evasion penalty
  • Late appeal
  • Statutory time limits
  • Article 6 echr
  • Bill of rights act 1689
  • Review request
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Tax law [2025] UKFTT 1274

Choudhury v Revenue and Customs (Application for permission to make a late appeal to the Tribunal pursuant to section 83G(6) of the Value Added Tax Act 1994 - three stage approach in Martland applied - Katib applied - Medpro approach to weight to be given to 'compliance' factors taken stricter Martland approach undertaken as a cross-check)

Choudhury v Revenue and Customs (Application for permission to make a late appeal to the Tribunal pursuant to section 83G(6) of the Value Added Tax Act 1994 - three stage approach in Martland applied - Katib applied - Medpro approach to weight to be given to 'compliance' factors taken stricter Martland approach undertaken as a cross-check) [2025] UKFTT 1274 (TC) (24 October 2025)

The tribunal refused permission for a late VAT appeal, finding a 523-day delay was serious and significant and that reliance on advisers was not a good reason.

  • Late appeal
  • Vat penalties
  • Tribunal procedure
  • Director liability
  • Statutory time limits
  • Late-appeal
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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.