Keyword
15 decisions turning on extension of time.
Four attacks in which ammonia was sprayed into the faces of drug dealers took place in the Newcastle area over 12 days in August 2023. Mark Dickinson was attacked at home on 9 August 2023, Jonathan Hay on 12 August, and Nicola…
Hazelmont (Kent) Limited was the registered provider of a children's home. On 8 May 2026 Ofsted made a decision under section 20B of the Care Standards Act to cancel the company's registration to carry on the home, and the Notice…
The appellant, House for Homes Limited, owned a property at 11A Winchester Road, London E17, which the London Borough of Waltham Forest maintained was required to be licensed. The company's director, Mr Marjan Keqaj, said that he…
Windward Limited was the applicant for GB2108001.5, a patent application handled in the United Kingdom by its patent agent Mr Tom Hutchinson of Hutchinson IP, instructed through the applicant's professional representatives in…
The appellant, Paul Stuart Adams, then aged 78, was a former teacher who had also mentored teenage boys in extra-curricular music and drama activities. The prosecution case was that over five decades, going back to 1977/78, he…
HMRC issued Notices of Requirement ("NORs") to Intech Ventures Limited and to Mr Michael Stefan Duma, requiring security for PAYE and NICs. Both appealed to the First-tier Tribunal (Tax Chamber) against the notices. The FTT…
The claimant, SA, is an asylum seeker who claims to have been a child at the time of his application, and who brought a claim for judicial review against Pembrokeshire County Council. His personal circumstances are intimately…
The applicant, Tyrone Henn, was tried in the Crown Court at Warwick before His Honour Judge Andrew Lockhart KC and a jury on a 43 count indictment brought against him and four co-defendants, which included counts of theft…
The appellant, Darren Demetriou, was a partner in the solicitors' firm Hunt & Hunt from 2000 until 31 August 2005. He accepted that he had caused money to be transferred to a client of the firm to which that client was not…
Corporate Synergy International Limited, then trading in wholesale mobile phones, claimed repayment of input tax of £1,671,801.25 for VAT period 01/06 and £1,859,480.00 for period 02/06. By two decision letters dated 12 December…
Mrs. Rosanna Jayne Gordon took the tenancy of the Samson & Lion public house from 5 November 1998 and registered for VAT from that date, having never previously run a business. The premises were derelict and, after extensive…
Atlantic Electronics Ltd appealed against three decisions of HMRC, made on 22 May 2007, 28 June 2007 and 28 May 2008, disallowing input tax totalling £1,128,137.50 claimed on the purchase of mobile phones in the periods 03/06…
Mr Bernard Lunkowsky carries on business in Germany selling health products. He started in that business as a sole trader in 2003 and imported goods from the United Kingdom, incurring UK value added tax of £1034.23 during the…
Mr Roland Pooley and his wife, Mrs Joan Mary Pooley, ran a ladies outerwear shop in a small market town from 1972 until its closure in December 1995, Mrs Pooley having become a partner by the start of the 1986-87 year of…
The appellant, Miss Usha Devi Teji, was formerly a practising barrister. Following the birth of a child in 1995 she developed endometriosis, a gynaecological complaint causing extreme pain and requiring regular surgery, with…