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2025 First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> 2025 First-tier Tribunal (Tax)
URL: https://www.bailii.org/uk/cases/UKFTT/TC/

2025 First-tier Tribunal (Tax)

November 2024

  • Lewis Grove Ltd v Revenue and Customs (Application for permission to appeal out of time) [2024] UKFTT 1114 (TC) (21 November 2024)

January

  • AAA Oriental Ltd v Revenue and Customs (PAYE - employer's appeal against a Schedule 36 Finance Act 2008 information notice) [2025] UKFTT 69 (TC) (22 January 2025)
  • Barclays Bank PLC v Revenue and Customs (Partial Closure Notice - identification of conclusion and reasons - TowerMCashback, Investect and Fidex applied, permission to amend statement of case to add another reason) [2025] UKFTT 27 (TC) (09 January 2025)
  • Berlin Trading Company Ltd v Revenue and Customs (COSTS - appeal against refusal of application for approval under the Alcohol Wholesaler Registration Scheme) [2025] UKFTT 66 (TC) (24 January 2025)
  • Bryan Robson Ltd v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS) [2025] UKFTT 56 (TC) (20 January 2025)
  • Cheema Construction Services Ltd & Anor v Revenue and Customs (VAT - Kittel - connection) [2025] UKFTT 92 (TC) (28 January 2025)
  • Convergence Management Consultants Ltd v Revenue and Customs (INCOME TAX - CJRS - whether recoverable by HMRC - whether claim could be based on earnings "reasonably expected" to be paid - whether individual was a fixed rate employee - whether Fifth Direction changed the position - Six and Seventh Directions also considered) [2025] UKFTT 22 (TC) (09 January 2025)
  • Global by Nature Ltd v Revenue and Customs (VAT - food - whether products standard rated as "sports drinks") [2025] UKFTT 24 (TC) (9 January 2025)
  • 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)
  • Homewood v Revenue and Customs (LATE PAYMENT PENALTIES - Non-payment of APN) [2025] UKFTT 68 (TC) (22 January 2025)
  • The Jerk Yard Ltd v Revenue and Customs (LATE PAYMENT PENALTY - whether appellant had a reasonable excuse for the late payment of VAT - para. 5, 12 and 13 of Schedule 26 to Finance Act 2021) [2025] UKFTT 94 (TC) (30 January 2025)
  • Johnson v Revenue and Customs (STAMP DUTY LAND TAX - annexe to main house with interconnecting door - whether property purchased as single dwelling or whether multiple dwellings relief applies - whether annexe suitable to be used as single dwelling - privacy and security - whether security door braces between main house and annexe constitute modification to the property - nature of chargeable interest acquired - multifactoral assessment taking into account all the facts and circumstances - the objective observer test - Fiander & Brower v HMRC and Lodson Preston Ltd & AKA Developments Greenview Ltd v HMRC considered and applied) [2025] UKFTT 50 (TC) (16 January 2025)
  • Joseph v Revenue and Customs (disguised remuneration; taxpayer notice or third party notice) [2025] UKFTT 116 (TC) (28 January 2025)
  • Kolosov v Revenue and Customs (EXCISE DUTY - assessment to excise duty as goods (counterfeit tobacco) held outside a duty suspension arrangement - no evidence that duty paid - arrangement entered between Appellant and others - Appellant received goods at employer's premises and locked goods there following delivery - whether Appellant held, handled or had any involvement in the goods - Dawson's (Wales) Ltd, Davison & Robinson, WR and Prefect considered and applied - excise duty point - no earlier duty point identified - absence of innocent agent defence or explanation) [2025] UKFTT 29 (TC) (09 January 2025)
  • Lautoka Vintage Ltd v Director for Border Revenue (CUSTOMS - seizure of goods - refusal to restore - decision based primarily on alleged failure to prove ownership of goods - whether decision was unreasonable - proportionality) [2025] UKFTT 25 (TC) (09 January 2025)
  • Lloyds Asset Leasing Ltd v Revenue and Customs (CORPORATION TAX - whether qualifying loss condition met in respect of claim for cross border group relief ) [2025] UKFTT 57 (TC) (20 January 2025)
  • Lyczkowski v Revenue and Customs (CUSTOMS & EXCISE DUTY - civil evasion penalty - tobacco products seized - no challenge to legality of the seizure - goods duly condemned as forfeit - whether penalty correctly applied - appeal solely on basis of inability to pay penalty) [2025] UKFTT 30 (TC) (09 January 2025)
  • Mayet v Revenue and Customs (INCOME TAX - discovery assessments - did HMRC reasonably consider that funds deposited in private bank account held in the UK and Isle of Man were undeclared income from trade - has Appellant failed to declare foreign income - are assessments made in accordance to statutory requirements - has Appellant evidenced that reasonable conclusion to be wrong - does behaviour justify longer assessment time limits - PENALTIES - behaviour justifying assessments also justifying penalties) [2025] UKFTT 52 (TC) (16 January 2025)
  • Narayanasamy v Revenue & Customs (COSTS - wasted costs claim - withdrawal of decision by HMRC - promoted by misunderstanding between parties - no unreasonable conduct in proceedings) [2025] UKFTT 21 (TC) (08 January 2025)
  • Narayansamy v Revenue & Customs (COSTS - wasted costs claim - withdrawal of decision by HMRC) [2025] UKFTT 49 (TC) (08 January 2025)
  • Noonan v Revenue and Customs (VAT - suppression of sales) [2025] UKFTT 67 (TC) (24 January 2025)
  • Odfjell Technology (UK) Ltd v Revenue and Customs (National Insurance - Secondary Class 1 National Insurance contributions - Host Employer regulations - whether on the facts Appellant provides day-to-day direction/control of employees of foreign employer - whether operator also provides direction/control) [2025] UKFTT 28 (TC) (09 January 2025)
  • Opoku-Anokye v Revenue and Customs (INCOME TAX - discovery assessments - deductible expenses) [2025] UKFTT 90 (TC) (24 January 2025)
  • Robinson & Anor v Revenue and Customs (TAMP DUTY LAND TAX - HMRC application to strike out) [2025] UKFTT 55 (TC) (03 January 2025)
  • Sarabande v Revenue and Customs (VAT, input tax recovery, dispute as to existent of exempt supply of land between parent and subsidiary - no written contract in place - no supply of land identified) [2025] UKFTT 93 (TC) (30 January 2025)
  • Sean Fitzgerald & Anor v Revenue and Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief) [2025] UKFTT 89 (TC) (24 January 2025)
  • Strauss v Revenue and Customs (PROCEDURE - application for reinstatement of appeal struck out for non-compliance with Directions - Martland applied) [2025] UKFTT 91 (TC) (31 January 2025)
  • SWG Polymer Services Ltd v Revenue and Customs (INCOME TAX - CJRS - whether recoverable by HMRC - director worked during the period of the claim) [2025] UKFTT 26 (TC) (09 January 2025)
  • Thompson v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge) [2025] UKFTT 65 (TC) (24 January 2025)
  • Trenbe UK Ltd v Revenue and Customs (Procedure - Case management - Appellants applications to (i) amend grounds of appeal to include a new appeal; (ii) admit late appeal; (iii) amend grounds of appeal to expressly refer to time limits and validity of assessments; and (iv) for appeal to be determined by reference to sample documents - Respondents' application to amend Statement of Case) [2025] UKFTT 20 (TC) (08 January 2025)
  • Xcel Consult Ltd v Revenue and Customs (VAT - Default Surcharge - whether to grant permission to appeal out of time - Martland applied - Whether, if permission to appeal had been granted, a reasonable excuse established - Perrin applied) [2025] UKFTT 96 (TC) (30 January 2025)
  • Yaxley v Revenue and Customs (Strike out - jurisdiction - r8(2)(a) - amendment to tax return - top slicing relief - overpayment relief claim) [2025] UKFTT 51 (TC) (16 January 2025)

February

  • Advanced Hair Technology Ltd v Revenue and Customs (VAT - whether hair transplants to treat androgenetic alopecia are exempt supplies of medical care) [2025] UKFTT 241 (TC) (20 February 2025)
  • Applied Nutrition Ltd v Revenue and Customs (CUSTOMS DUTY AND VAT - strike out application by HMRC - importation of maltodextrin - HMRC decision to give it a commodity code under Ch 17 of the Tariff - appeal on grounds it contains no sugar and should be classified under Ch 19 - decision appealable - tribunal jurisdiction - reasonable prospect of success? - only if sugar content is less than 10% - appeal struck out but suspended pending chemical analysis - directions given) [2025] UKFTT 97 (TC) (03 February 2025)
  • Ava Estell Ltd & Anor v Revenue and Customs [2025] UKFTT 203 (TC) (13 February 2025)
  • Chelsea Cloisters Management Ltd v Revenue and Customs [2025] UKFTT 205 (TC) (12 February 2025)
  • Cockar v Revenue and Customs (INCOME TAX - appeal against penalties for failure to file a self-assessment tax return - failure to attend) [2025] UKFTT 303 (TC) (06 February 2025)
  • Cook, The Executors of The Estate of v Revenue and Customs (LATE APPEAL - Inheritance Tax - Martland considered) [2025] UKFTT 95 (TC) (03 February 2025)
  • DJJ Services Ltd v Revenue and Customs [2025] UKFTT 255 (TC) (24 February 2025)
  • Gourmet Classic Ltd v Revenue and Customs (EXCISE-Alcohol and alcoholic beverages - Exemptions) [2025] UKFTT 256 (TC) (25 February 2025)
  • Hammant v Revenue and Customs (Late Appeal - Marland Considered) [2025] UKFTT 244 (TC) (21 February 2025)
  • Iriekpen v Revenue and Customs (CUSTOMS DUTIES - Appellant in possession of 90,000 cigarettes at London City Airport) [2025] UKFTT 242 (TC) (20 February 2025)
  • Lama v Revenue and Customs (CORPORATION TAX AND VAT - Personal liability notices - permission to make late appeal) [2025] UKFTT 243 (TC) (20 February 2025)
  • LR R&D LLP v Revenue and Customs [2025] UKFTT 245 (TC) (28 February 2025)
  • Lyden v Revenue And Customs (INCOME TAX - Late appeal application - Martland considered) [2025] UKFTT 204 (TC) (13 February 2025)
  • PBS Wholesale Ltd & Ors v Revenue and Customs (LATE APPEAL - Martland and Katib considerd - length of delay serious and significant - whether good reason for delay - whether late appeal appropriate in all the circumstances) [2025] UKFTT 210 (TC) (14 February 2025)
  • Poulton v Revenue and Customs (APPLICATION TO STRIKE OUT - Reemtsma claim - effect of European Union Withdrawal) [2025] UKFTT 240 (TC) (20 February 2025)
  • Purever UK Ltd v Revenue and Customs (VAT - default surcharges - late filings and payments) [2025] UKFTT 273 (TC) (27 February 2025)
  • Quantum House Holdings Ltd v Revenue and Customs (Customs classification - roller banner stands - definition of furniture - whether furniture - common nomenclature explanatory notes - whether HMRC improperly relied upon them - whether appellant is declarant on the customs declaration and therefore liable for customs debt due to agent error - whether if not, estoppel by convention prevents appeal on the ground not declarant) [2025] UKFTT 117 (TC) (06 February 2025)
  • Revenue and Customs v Asset House Piccadilly Ltd (DOTAS - application under s.306A and 314A Finance Act 2004 whether arrangements notifiable - whether respondent a 'promoter') [2025] UKFTT 206 (TC) (12 February 2025)
  • Revenue And Customs v Saxonside Ltd (DOTAS - penalties - company in liquidation - whether assessments raised in time) [2025] UKFTT 370 (TC) (21 February 2025)
  • Sammy Garden Ltd v Revenue and Customs (VALUE ADDED TAX - Effective Date of Registration - whether output tax is payable on supplies from the date of receipt of the VAT registration Number) [2025] UKFTT 274 (TC) (28 February 2025)
  • Swift Trading Worldwide Ltd v Revenue and Customs (Coronavirus Job Retention Scheme - clawback of payments - Coronavirus Act 2020 Functions of HMRC (Coronavirus Job Retention Scheme) Direction of 15 April 2020 - whether salary increases after March 2020 part of the reference salary for the purposes of calculating entitlement - whether HMRC conduct and wider circumstances relevant) [2025] UKFTT 209 (TC) (14 February 2025)
  • Thompson v Revenue and Customs [2025] UKFTT 272 (TC) (27 February 2025)
  • Von Buddenbrock v Revenue and Customs (LATE APPEAL - Martland considered - length of delay serious and significant - whether good reason for delay - whether late appeal appropriate in all the circumstances) [2025] UKFTT 211 (TC) (14 February 2025)

March

  • Akhtar & Ors v Revenue And Customs (PROCEDURE - HMRC application for consolidation) [2025] UKFTT 347 (TC) (17 March 2025)
  • Benson v Revenue and Customs (LATE APPEAL - Notice to require security for PAYE and NICs - security unpaid - Appellant likely to be convicted of a criminal offence if leave to make a late appeal refused - company continued to trade after security demanded, leaving revenues at risk) [2025] UKFTT 304 (TC) (10 March 2025)
  • Bolt Services UK Ltd v Revenue and Customs (Procedure - application by third party for disclosure of documents) [2025] UKFTT 302 (TC) (05 March 2025)
  • Electric Mobility Euro Ltd & Ors v Revenue and Customs [2025] UKFTT 333 (TC) (12 March 2025)
  • Hastings Insurance Services Ltd v Revenue and Customs (VAT - Input tax - Whether "customer" is company established in Gibraltar or person located in UK insured by Gibraltar company - Whether Article 169(c) of Principal VAT Directive has direct effect - If so, whether this has, or is of a kind that has, been recognised by the CJEU or any court or tribunal in the UK in a case decided before 31 December 2020) [2025] UKFTT 275 (TC) (03 March 2025)
  • Heaven Dry Cleaners Ltd v Revenue And Customs (LATE APPEAL - appeal in relation to discovery assessments of corporation tax, compulsory registration for VAT and assessments of VAT) [2025] UKFTT 781 (TC) (18 March 2025)
  • Hosie v Revenue and Customs (INCOME TAX - PROCEDURE - Appellant withdrew his Tribunal appeal) [2025] UKFTT 327 (TC) (13 March 2025)
  • Jacques v Revenue and Customs (Discovery assessment - late appeal - Martland considered) [2025] UKFTT 299 (TC) (06 March 2025)
  • Kotecha v Revenue and Customs (IHT - PROCEDURE - appeal against a determination) [2025] UKFTT 330 (TC) (14 March 2025)
  • Laxzo Ltd v Revenue and Customs (CORONAVIRUS JOB RETENTION SCHEME- Whether claims for payments under the CJRS were correctly calculated - whether claims had to refer to those employees shown on a Real Time Information return on or before 19 March 2020 - whether the assessments should be reduced - Para. 5, 7 and 8 of the Coronavirus Act 2022 Functions of Her Majesty's Revenue & Customs (Coronavirus Job Retention Scheme) Directions and para. 8, 9 and 11, Schedule 16 Finance Act 2020) [2025] UKFTT 372 (TC) (27 March 2025)
  • Lime and Ginger Location Solution Ltd v Revenue and Customs [2025] UKFTT 329 (TC) (13 March 2025)
  • Lin v Revenue and Customs (INFORMATION NOTICE - failure to register for self-assessment - failure to file tax returns 0 whether information reasonably required to check tax position) [2025] UKFTT 374 (TC) (27 March 2025)
  • Liquorstop Convenience Store v Revenue and Customs (Late Appeal - Martland applied) [2025] UKFTT 371 (TC) (27 March 2025)
  • Louwman v Revenue and Customs (INCOME TAX) [2025] UKFTT 295 (TC) (07 March 2025)
  • Lynch v Revenue and Customs (Income Tax - Ramsay doctrine and s381 ITTOIA 2005 - profit income or capital - procedural validity of discovery assessment - s29(5) TMA test - distinct parts of an insufficiency of tax - Human Rights and High Income Child Benefit Charge) [2025] UKFTT 300 (TC) (10 March 2025)
  • Mohammed v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE - discovery assessments and related penalties) [2025] UKFTT 331 (TC) (14 March 2025)
  • Newson (t/a Whirly Wine) v Revenue and Customs [2025] UKFTT 400 (TC) (31 March 2025)
  • Patel v Revenue and Customs (STAMP DUTY LAND TAX - residential or non-residential property - whether property "in the process of being constructed or adapted" for use as a dwelling - planning permission constraints) [2025] UKFTT 373 (TC) (27 March 2025)
  • Promeridian Services Ltd & Anor v Revenue and Customs (VAT - Kittel - connection - knew or should have known) [2025] UKFTT 296 (TC) (07 March 2025)
  • RS Global Limited & Anor v Revenue and Customs (VAT - MTIC case - application by appellants to debar) [2025] UKFTT 332 (TC) (12 March 2025)
  • Sajedi & Ors v Revenue and Customs (STAMP DUTY LAND TAX - Higher rates for additional dwellings - replacement of only or main residence) [2025] UKFTT 297 (TC) (06 March 2025)
  • Strange v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - Failure by limited company to pay NI contributions; Personal Liability Notice served on director; whether failure to pay attributable to neglect on the part of director; Social Security Administration Act 1992 sections 121C&D) [2025] UKFTT 298 (TC) (27 March 2025)
  • Tanner, Executors for the Estate 0f v Revenue and Customs [2025] UKFTT 328 (TC) (12 March 2025)
  • Toye v Revenue and Customs (VAT - company penalty for deliberate inaccuracy - PLN issued to the appellant) [2025] UKFTT 301 (TC) (06 March 2025)
  • Weis v Revenue and Customs (INCOME TAX - domicile of origin/dependence - domicile of choice) [2025] UKFTT 348 (TC) (21 March 2025)

April

  • Accelerate Corporation Ltd v Revenue and Customs (CORPORATION TAX - discovery assessment - whether made in time) [2025] UKFTT 419 (TC) (10 April 2025)
  • Accuro Trust (Switzerland) SA v Revenue and Customs (NHERITANCE TAX - whether property in a settlement was excluded property) [2025] UKFTT 464 (TC) (28 April 2025)
  • Akhtar v Revenue and Customs [2025] UKFTT 395 (TC) (02 April 2025)
  • Align Technology Switzerland GmbH & Anor v Revenue and Customs (VAT - exemption - whether Aligners are dental prostheses) [2025] UKFTT 462 (TC) (24 April 2025)
  • Atkinson v Revenue and Customs (LATE APPEAL - Martland test applied - length of delay was serious and significant) [2025] UKFTT 414 (TC) (07 April 2025)
  • Behenna-Renton v Revenue and Customs (SDLT - claim for multiple dwellings relief) [2025] UKFTT 403 (TC) (03 April 2025)
  • Brown v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge) [2025] UKFTT 456 (TC) (16 April 2025)
  • Candy v Revenue and Customs (SDLT - whether a claim for overpayment relief can be brought) [2025] UKFTT 416 (TC) (10 April 2025)
  • Chugtai v Revenue and Customs (INHERITANCE TAX - declarations of trust) [2025] UKFTT 458 (TC) (24 April 2025)
  • Eurolaser IT Ltd v Revenue and Customs (VAT - Kittel and Mecsek assessments and penalties - whether self-employed agent knew or should have known of fraud) [2025] UKFTT 405 (TC) (04 April 2025)
  • Eyre & Anor v Revenue and Customs (INCOME TAX AND CAPITAL GAINS TAX - residential property) [2025] UKFTT 461 (TC) (23 April 2025)
  • Firth v Revenue and Customs (VAT - Kittel assessments issued) [2025] UKFTT 428 (TC) (15 April 2025)
  • Gabra & Anor v Revenue and Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief (FA 2003 Sch 6B) - Entitlement to claim relief - Suitable for use as a single dwelling - The process of being adapted) [2025] UKFTT 399 (TC) (04 April 2025)
  • Generic Maths Ltd v Revenue and Customs (VAT - Whether online maths product involving provision of "assessments" was a supply of exempt examination services) [2025] UKFTT 460 (TC) (24 April 2025)
  • Hannaford PPE Ltd & Anor v Revenue and Customs (Late appeal) [2025] UKFTT 459 (TC) (24 April 2025)
  • Hive Umbrella Ltd v Revenue and Customs (DISCLOSURE OF TAX AVOIDANCE SCHEMES (DOTAS) - Whether the arrangements were notifiable arrangements) [2025] UKFTT 457 (TC) (17 April 2025)
  • Jennings v Revenue and Customs (Customs civil evasion penalty - excise civil evasion penalty) [2025] UKFTT 455 (TC) (16 April 2025)
  • Kaffel v Revenue and Customs (VAT - discretion not to register trader - reasonableness) [2025] UKFTT 397 (TC) (03 April 2025)
  • Kotecha v Revenue and Customs (COSTS - complex case - permission to make a late application to opt out) [2025] UKFTT 497 (TC) (28 April 2025)
  • Langsam v Revenue and Customs (Procedure - Rule 23 Tribunal Procedure (First-tier Tribunal) (Tax Chamber Rules) 2009 'Allocation of cases to categories' - Appeal initially allocated as a Basic case - Application by Appellant for appeal to be re-categorised to Standard case) [2025] UKFTT 404 (TC) (04 April 2025)
  • Markos v Revenue and Customs (CUSTOMS & EXCISE DUTY - civil evasion penalty - cigarettes in excess of allowance - walked with customs officer to the green channel - whether engaged in any conduct involving dishonesty for the purpose of evading any duty - appellant not required to give oral evidence due to vulnerability) [2025] UKFTT 401 (TC) (03 April 2025)
  • Media & Communications Ltd v Revenue and Customs (Procedure - Strike out application by Respondents– Non-payment of APNs - Late Payment Penalties (LPPs) issued) [2025] UKFTT 418 (TC) (07 April 2025)
  • Padbury v The Welsh Revenue Authority (Land Transaction Tax (LTT) - higher rates of tax - whether purchase of property in Wales was a replacement for the buyer's only or main residence) [2025] UKFTT 396 (TC) (04 April 2025)
  • Prestige Transport Solutions Ltd v Revenue and Customs (EXCISE DUTY - whether appellant holding goods in warehouse) [2025] UKFTT 463 (TC) (28 April 2025)
  • Quillan v Revenue and Customs (whether director's loan was released) [2025] UKFTT 421 (TC) (11 April 2025)
  • Refinitiv Ltd & Ors v Revenue and Customs (CLOSURE NOTICE APPLICATIONS - whether to consider "without prejudice" documents) [2025] UKFTT 415 (TC) (07 April 2025)
  • Ricketts v Revenue and Customs (Penalties - Late filing) [2025] UKFTT 422 (TC) (09 April 2025)
  • Roseline Logistics Ltd v Revenue and Customs (VAT - person purporting to act as Customs agent) [2025] UKFTT 427 (TC) (15 April 2025)
  • Shepherd v Revenue and Customs (VAT - appeal against a decision to register and an assessment - timing and best judgment) [2025] UKFTT 423 (TC) (10 April 2025)
  • South Crescent Trustees Ltd v Revenue and Customs (INCOME TAX - TRIBUNAL PROCEDURE - appeal to Tribunal stayed following parties joint application for Alternative Dispute Resolution stay) [2025] UKFTT 417 (TC) (08 April 2025)
  • The Vaccine Research Ltd Partnership & Anor v Revenue and Customs (Tax treatment of guaranteed licence fees receivable as part of a circular financing arrangement entered into by a partnership as part of a tax driven financing scheme, whether sums taxable) [2025] UKFTT 402 (TC) (04 April 2025)
  • WG Recruitment Ltd v Revenue and Customs (VAT Default Surcharge; Evidence) [2025] UKFTT 420 (TC) (08 April 2025)
  • Zzaman v Revenue and Customs (HICBC - discovery assessment) [2025] UKFTT 539 (TC) (03 April 2025)

May

  • Advanced Hair Technology Ltd v Revenue And Customs (COSTS - whether HMRC acted unreasonably in failing to withdraw its assessment to penalties in the light of evidence presented at the hearing) [2025] UKFTT 599 (TC) (29 May 2025)
  • Arefin & Anor v Revenue and Customs (INCOME TAX - discovery assessments following contract disclosure facility report - dispute as to quantum - appeal allowed in part) [2025] UKFTT 522 (TC) (08 May 2025)
  • B J Shere Khan Star City Ltd & Anor v Revenue and Customs (Suppression of profits/sales - best judgment - discovery assessment - penalties - personal liability notice - restaurant) [2025] UKFTT 543 (TC) (16 May 2025)
  • Blindspot Global Ltd v Revenue And Customs (VAT - Appellant providing fresh information to HMRC at same time as filing appeal to Tribunal) [2025] UKFTT 568 (TC) (09 May 2025)
  • Conchri Investments v Revenue and Customs (Penalties - Late filing of Annual Tax on Enveloped Dwellings Returns) [2025] UKFTT 600 (TC) (28 May 2025)
  • Dual Homes And Land Ltd v Revenue and Customs (VAT - application for permission to bring a late appeal) [2025] UKFTT 523 (TC) (08 May 2025)
  • Eyre & Ors v Revenue and Customs (CAPITAL GAINS TAX - entrepreneurs' relief - disposals of shares in a company holding property and seeking planning permission for the re-development of that property into residential and commercial spaces) [2025] UKFTT 566 (TC) (22 May 2025)
  • Get a Drip Ltd v Revenue and Customs (VAT - whether supplies of intravenous vitamin drips and vitamin injections were within the exemption for "medical care" ) [2025] UKFTT 500 (TC) (01 May 2025)
  • Global Trailer Rentals Ltd v Revenue And Customs (Seizure of trailer - initially not restored - on review restored subject to a penalty) [2025] UKFTT 565 (TC) (16 May 2025)
  • Houghton v Revenue and Customs (CIVIL EVASION PENALTY - seizure of tobacco - appellant liable to penalty - reduction of penalty for disclosure and co-operation - reduction increased - appeal allowed in part) [2025] UKFTT 545 (TC) (16 May 2025)
  • Howarth v Revenue and Customs (Self Assessment Tax Return; Failure to submit on time; Penalties; Schedule 55; Reasonable Excuse; Electronic Communications; Late appeals) [2025] UKFTT 499 (TC) (01 May 2025)
  • Hunt & Ors v Revenue and Customs (NCOME TAX - transactions in securities (TIS)) [2025] UKFTT 538 (TC) (12 May 2025)
  • Hussain v Revenue and Customs (INCOME TAX - property letting income received - failure to notify liability to income tax under section 7 of the Taxes Management Act 1970 - penalty issued pursuant to Schedule 41 to the Finance Act 2008 - whether Appellant had a reasonable excuse) [2025] UKFTT 546 (TC) (19 May 2025)
  • Ingliston Driving Experiences Ltd v Revenue and Customs (VAT - temporary reduced rate for hospitality and tourism introduced during the coronavirus pandemic - supercar driving experiences - whether a supply of a right of admission - whether a fair, amusement park or similar cultural event and facility - CJEU judgment in Erotic Center applied - Tribunal decision in Young Driver considered) [2025] UKFTT 564 (TC) (22 May 2025)
  • Kearney Transport Ltd v Revenue and Customs (Hardship application - whether burden of proof discharged) [2025] UKFTT 593 (TC) (22 May 2025)
  • KNR Flooring Ltd v Revenue and Customs (Coronavirus Job Retention Scheme (CJRS) - appeal against assessment under Schedule 16 Finance Act 2020 - RTI return - reference salary) [2025] UKFTT 526 (TC) (09 May 2025)
  • Lloyd v Revenue and Customs (PROCEDURE - HMRC application to extend time for filing statement of case) [2025] UKFTT 563 (TC) (22 May 2025)
  • MacDonald v Revenue and Customs (INCOME TAX - loss relief - loss in trade - whether a trade was carried on by the Appellant) [2025] UKFTT 495 (TC) (01 May 2025)
  • Milligan v Revenue and Customs (INCOME TAX - whether behaviour leading to loss of tax was deliberate, extending the time period for assessment) [2025] UKFTT 498 (TC) (01 May 2025)
  • MiniCloud Ltd v Revenue and Customs Costs application - unreasonable conduct - bringing or defending proceedings) [2025] UKFTT 501 (TC) (01 May 2025)
  • Mojarad & Anorr v Revenue And Customs (VAT - personal liability notices - dry cleaners - average ticket price) [2025] UKFTT 598 (TC) (29 May 2025)
  • Moran v Revenue and Customs (INCOME TAX - EUROPEAN UNION - QUANTUM) [2025] UKFTT 540 (TC) (14 May 2025)
  • Moss v Revenue And Customs (INCOME TAX - income from letting real property - whether taxable on the appellant alone or was her former husband liable to tax on half) [2025] UKFTT 595 (TC) (29 May 2025)
  • NHS Ayrshire & Anor v Revenue and Customs (VAT ZERO-RATING - whether construction services and materials in the course of construction of part of a National Secure Adolescent Inpatient Service building were subject to) [2025] UKFTT 502 (TC) (01 May 2025)
  • Nissi N Nissi Ltd & Anor v Revenue and Customs (Application for permission to appeal late - Martland - whether late penalty appeal intrinsically connected to substantive in-time appeal so requiring more lenient approach) [2025] UKFTT 567 (TC) (22 May 2025)
  • Parkash v Revenue and Customs (LATE APPEAL - application to relieve Applicant of failure to comply with a time limit - whether Applicant can appeal out of time - application to have a "struck out" appeal reinstated - objection by HMRC - whether "struck out" appeal can be reinstated - Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009/273, Rules 2, 7 and 8) [2025] UKFTT 544 (TC) (16 May 2025)
  • Powell v Revenue and Customs (INCOME TAX - section 415 Income Tax (Trading and Other Income) Act 2005 - whether, pursuant to deed of novation, there had been a release or repayment of participator loan) [2025] UKFTT 528 (TC) (09 May 2025)
  • Preferred Tubes Ltd v Revenue and Customs (CUSTOMS DUTY AND VAT - application for permission to bring a late appeal) [2025] UKFTT 524 (TC) (09 May 2025)
  • Realbuzz Group Ltd v Revenue and Customs (CORPORATION TAX - DISCOVERY ASSESSMENT - research and development relief - whether officer should reasonably be expected to have been aware of excessive claim for relief when enquiry window closed - what information was made available to the officer?) [2025] UKFTT 493 (TC) (01 May 2025)
  • Revenue and Customs v ZS Tech Solutions UK Ltd (INCOME TAX - SEIS and EIS relief - failure to provide information ) [2025] UKFTT 525 (TC) (06 May 2025)
  • Rushby Dance And Fitness Centre & Ors v Revenue And Customs (VAT - exemption for private tuition in a subject ordinarily taught in a school or university) [2025] UKFTT 594 (TC) (29 May 2025)
  • Solent Pathway Campus Ltd v Revenue and Customs (VAT - exemption for supplies of education) [2025] UKFTT 596 (TC) (09 May 2025)
  • Turkish Food Supplies Ltd v Revenue and Customs (IMPORT VAT - imports of bottled water - appellant made advance payments to supplier to secure a better price - whether the payments were for imports of specific goods) [2025] UKFTT 496 (TC) (01 May 2025)
  • Whines v Revenue And Customs (CAPITAL GAINS TAX - ENTREPENEURS RELIEF : INCOME TAX) [2025] UKFTT 597 (TC) (09 May 2025)
  • Zaidi v Revenue and Customs (INCOME TAX - closure notices - late appeal - application for permission to make a late appeal) [2025] UKFTT 527 (TC) (09 May 2025)

June

  • BGC Services Holdings LLP v Revenue and Customs (Procedure - HMRC issue determinations for 96m without any reasons) [2025] UKFTT 700 (TC) (09 June 2025)
  • BK Dhaliwal v Revenue and Customs (PROCEDURE - application for the Tribunal to determine as a preliminary issue whether the 'wholly and exclusively' test of deductibility) [2025] UKFTT 659 (TC) (05 June 2025)
  • Clatterbridge Pharmacy Limited v Revenue and Customs (VAT on supplies of drugs to outpatients where the drugs are administered by healthcare professionals from a different legal entity to the supplier) [2025] UKFTT 661 (TC) (05 June 2025)
  • Conservatory Insulations Northwest Ltd v Revenue and Customs (VAT - error correction submitted to HMRC by Appellant) [2025] UKFTT 705 (TC) (12 June 2025)
  • Eastern Power Networks PLC & Ors v Revenue and Customs (CORPORATION TAX - consortium relief - Issue 1 concerned the ownership proportions...) [2025] UKFTT 703 (TC) (10 June 2025)
  • JD Wetherspoon PLC v Revenue and Customs (application of reduced rate to supplies of cider in the course of restaurant and catering services - whether cider fell within the exclusion) [2025] UKFTT 658 (TC) (03 June 2025)
  • Joye v Revenue and Customs (INCOME TAX - chargeable event gain - calculation of top slicing relief) [2025] UKFTT 664 (TC) (05 June 2025)
  • Lucas v Revenue and Customs (INCOME TAX - Discovery assessment - overclaimed expenses - submission of tax return by agent) [2025] UKFTT 702 (TC) (12 June 2025)
  • Moffat v Revenue and Customs (CAPITAL GAINS TAX - entrepreneurs' relief) [2025] UKFTT 663 (TC) (05 June 2025)
  • Performance Leads Ltd v Revenue and Customs (VAT - Exemptions - Financial Intermediaries) [2025] UKFTT 660 (TC) (05 June 2025)
  • Smart v Revenue and Customs (NCOME TAX - whether the appellant was liable to income tax on sums payable by overseas entities that are taxable) [2025] UKFTT 701 (TC) (12 June 2025)
  • T Hilling & Co Ltd (t/a Chobham Adventure Farm v Revenue and Customs) (Coronavirus Job Retention Scheme - clawback of payments) [2025] UKFTT 704 (TC) (12 June 2025)


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