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Tax law [2026] UKFTT 651

British Institute of Technology Ltd v Revenue and Customs (PROCEDURE - strike out application)

British Institute of Technology Ltd v Revenue and Customs (PROCEDURE - strike out application) [2026] UKFTT 651 (TC) (01 May 2026)

The tribunal dismissed HMRC’s strike-out application, holding that BIOT’s VAT and penalty appeals were not abusive and had a realistic prospect of success.

  • Abuse of process
  • Strike out applications
  • Vat assessment
  • Penalty assessment
  • Reasonable prospect of success
  • Issue estoppel
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Tax law [2026] UKFTT 651 (TC)

British Institute of Technology Ltd v Revenue and Customs (PROCEDURE - strike out application)

British Institute of Technology Ltd v Revenue and Customs (PROCEDURE - strike out application) [2026] UKFTT 651 (TC) (01 May 2026)

The First-tier Tribunal refused HMRC’s strike-out application, finding no abuse of process and holding that both the VAT and penalty appeals had a reasonable prospect of success.

  • Abuse of process
  • Strike out applications
  • Vat assessment
  • Penalty assessment
  • Reasonable prospect of success
  • Abuse-of-process
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Tax law [2026] UKFTT 640 (TC)

Moscal v Revenue and Customs (PROCEDURE - application for strike out - jurisdiction - requirement to notify HMRC)

Moscal v Revenue and Customs (PROCEDURE - application for strike out - jurisdiction - requirement to notify HMRC) [2026] UKFTT 640 (TC) (29 April 2026)

The First-tier Tribunal struck out a tax appeal because the appellant had not first notified HMRC of the appeal, so the Tribunal lacked jurisdiction.

  • Jurisdiction
  • Appeal notification requirements
  • Strike out applications
  • Tax-procedure
  • Tribunal-jurisdiction
  • Appeal-notice-requirements
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Employment law [2026] EAT 60

QRS v London Borough of Tower Hamlets & Ors (PRACTICE AND PROCEDURE - extension of time for seeking a rule 3(10) hearing)

QRS v London Borough of Tower Hamlets & Ors (PRACTICE AND PROCEDURE - extension of time for seeking a rule 3(10) hearing) [2026] EAT 60 (22 April 2026)

The EAT refused an extension of time for a late rule 3(10) request, finding the appellant had not shown ill health caused the default and the appeal was academic.

  • Extension of time
  • Rule 3(10) hearing
  • Strike out applications
  • Mental health and litigation
  • Academic appeals
  • Employment-appeal-tribunal
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Employment law [2026] EAT 50

Boateng v Moss Bros Group Ltd (PRACTICE AND PROCEDURE - Strike out; Postponement)

Boateng v Moss Bros Group Ltd (PRACTICE AND PROCEDURE - Strike out; Postponement) [2026] EAT 50 (02 April 2026)

The EAT dismissed appeals against strike-out of discrimination claims and refusal to postpone an unfair dismissal hearing, holding the tribunal’s decisions were lawful.

  • Strike out applications
  • Fair trial
  • Discrimination
  • Unfair dismissal
  • Holiday pay
  • Postponement of hearings
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Data protection [2025] UKFTT 154 (GRC)

Baker v Information Commissioner

Baker v Information Commissioner [2025] UKFTT 154 (GRC) (02 February 2026)

The Tribunal refused an in-person hearing, extended time for a set-aside request, and refused to set aside a 2025 strike-out or grant a stay.

  • Tribunal jurisdiction
  • Strike out applications
  • Remote hearings
  • Procedural fairness
  • Extension of time
  • Data-protection
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Employment law [2026] EAT 16

Bryce v Active Security Solutions Ltd & Anor (Practice and Procedure - Reasonable Adjustments for Claimant's Disability - s.44 Employment Rights Act 1996 - meaning of "designated" and "detriment")

Bryce v Active Security Solutions Ltd & Anor (Practice and Procedure - Reasonable Adjustments for Claimant's Disability - s.44 Employment Rights Act 1996 - meaning of "designated" and "detriment") [2026] EAT 16 (21 January 2026)

The Employment Appeal Tribunal refused a disability-related procedural fairness appeal and upheld strike-out reasoning on section 44 ERA designation, treating any detriment error as academic.

  • Reasonable adjustments
  • Procedural fairness
  • Section 44 employment rights act 1996
  • Meaning of 'designated' and 'detriment'
  • Strike out applications
  • Deposit orders
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Tax law [2026] UKFTT 124 (TC)

Hall v Revenue and Customs (PROCEDURE - STRIKE OUT)

Hall v Revenue and Customs (PROCEDURE - STRIKE OUT) [2026] UKFTT 124 (TC) (13 January 2026)

The Tribunal held a JSLN can be a criminal charge for Article 6 purposes, placed the burden on HMRC, and refused to strike out public law grounds.

  • Joint and several liability notice (jsln)
  • Burden of proof
  • Article 6 echr (right to fair trial)
  • Article 1 protocol 1 echr (property rights)
  • Proportionality
  • Irrationality
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Tax law [2026] UKFTT 124

Hall v Revenue and Customs (PROCEDURE - STRIKE OUT)

Hall v Revenue and Customs (PROCEDURE - STRIKE OUT) [2026] UKFTT 124 (TC) (13 January 2026)

The Tribunal held that a Joint and Several Liability Notice can engage Article 6 as a criminal charge, shifting the burden to HMRC, and refused strike out of public law grounds.

  • Joint and several liability notice (jsln)
  • Burden of proof
  • Article 6 echr (right to fair trial)
  • Article 1 protocol 1 echr (property rights)
  • Proportionality
  • Irrationality
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Tax law [2026] UKFTT 41

Elden v Revenue and Customs

Elden v Revenue and Customs [2026] UKFTT 41 (TC) (08 January 2026)

HMRC’s strike-out application failed in a tax appeal despite repeated procedural defaults and problematic AI-assisted citations in the appellant’s skeleton argument.

  • Strike out applications
  • Non-compliance with tribunal directions
  • Use of ai in legal submissions
  • Case management powers
  • Proportionality in sanctions
  • Tax-appeals
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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.