Keyword
49 decisions turning on first-tier tribunal.
The six appellant companies, York SD Limited and others, issued shares to investors under the enterprise investment scheme. Each installed a single rooftop solar panel in the UK, accompanied by an agreement to sell electricity to…
The appellant, Mr Andrew Burridge, arrived at Terminal 2 of Manchester Airport on 15 April 2024 on a flight from Banjul, Gambia, having travelled there on a visit organised by his local church to deliver electrical kitchen goods…
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…
IMI Frank's Carwash Limited, a new business, became subject to the employer duties under the workplace pensions legislation with a duties start date of 1 April 2025 and a deadline of 1 September 2025 for submitting its…
The claimant, Yitty Friedman, and her husband, Moshe Friedman, were joint claimants of universal credit. On 3 September 2024 the Secretary of State for Work and Pensions decided that they were not entitled to universal credit…
The appellant, anonymised as JDE under a rule 14 order, was in receipt of universal credit and made a fresh health declaration in relation to her award on 9 April 2024, supported by a fit note. Following a medical examination by…
The appellant, Steven Armstrong, indicated an intention to bring a negligence claim against the NHS concerning the death of his mother. NHS Resolution, the authority responsible for investigating, responding to, resolving and…
On 15 July 2024 a member of the public sent Boreham Parish Council a six-part request for information under the Freedom of Information Act 2000, concerning a dog training business operating on the parish recreation ground. Parts…
GNY, born in 2004, is a young person for the purposes of the Children and Families Act 2014 who has a number of physical and mental disabilities arising from various medical conditions and who needs significant support to achieve…
TE is a young person, aged 19 at the date of the First-tier Tribunal's decision, with complex social, emotional and mental health needs and a longstanding Education Health and Care plan. His mother lives in the London Borough of…
The claimant, an anonymised appellant known as KDK, applied for personal independence payment. By a decision of 14 March 2024, the Secretary of State for Work and Pensions determined that she scored 0 points for the daily living…
The claimant, anonymised as LMQ and protected by a Rule 14 order, applied for personal independence payment. By a decision of 12 September 2023 the Secretary of State for Work and Pensions awarded her 2 points for the daily…
The applicant, John Mitchell, had on 30 July 2023 requested information from the Environment Agency about an 'energy from waste' plant, in three parts: a copy of the "full review" of the regulatory approach to the site, copies of…
HI Health Ltd appealed to the First-tier Tribunal (General Regulatory Chamber) against a Fixed Penalty Notice issued by the Pensions Regulator on 4 February 2026 in the sum of £400. Before the substantive appeal could proceed…
TikTok Inc and TikTok Information Technologies UK Ltd operated a short-form video-sharing platform on which users created, uploaded and viewed content, with a recommender algorithm directing tailored organic and advertising…
Cressida Dick, Commissioner of the Metropolis from 2017 to 2022, was appointed a Dame Commander of the Order of the British Empire while still serving, having been named in Prime Minister Theresa May's 2019 Resignation Honours…
The Appellant, Aqib Ali Hussain, lodged an appeal against a decision of the Pensions Regulator using the GRC1 form on 7 June 2026. The appeal as lodged was incomplete: it was unclear whether the Appellant had a right of appeal…
The appellant, Agincourt Investments Limited, is the landlord of 19 Eglinton Hill, London SE18, a building of five flats; the five respondents are the leaseholders, each liable for one-fifth of the service charges. Following a…
The appellant, Martina Hogg, requested from Cheshire East Council (the second respondent) on 8 February 2024 copies of all current dog breeding and pet selling licences. The Council responded substantively on 15 March 2024…
The appellant, referred to as LAL, claimed personal independence payment on 31 October 2023 and was assessed by telephone on 25 January 2024. On 5 February 2024 the Department for Work and Pensions, acting for the Secretary of…
The appellant, anonymised as TRJ under a rule 14 order, claimed Personal Independence Payment on 10 November 2022. On 3 October 2023 a decision-maker for the Secretary of State for Work and Pensions scored her at nil points for…
Mr Yitzchok Feiner and his partner were joint claimants for Universal Credit. They had eight children, one of whom, Z, received the middle rate of the care component of disability living allowance. Mr Feiner provided Z's care and…
Car Service Hamzaj Ltd appealed to the First-tier Tribunal (General Regulatory Chamber), Pensions jurisdiction, against a decision of the Pensions Regulator. The appeal was lodged using the GRC1 form on 26 May 2026, but the…
Mark Gadsden's appeal against HMRC's refusal to treat late-paid Class 2 National Insurance contributions as paid for contributory benefit purposes was allowed by the First-tier Tribunal (Tax Chamber) in a decision released on 14…
The claimant, referred to in these anonymised proceedings as SS, had been entitled to the daily living component of personal independence payment at the standard rate from 30 March 2021 until 29 March 2024, but not the mobility…
The appellant, DL, applied to the Secretary of State for Work and Pensions for Personal Independence Payment. The application was refused, and she appealed to the First-tier Tribunal (Social Entitlement Chamber). The First-tier…
The appellant, anonymised as SKJ in accordance with the practice approved in Adams v Secretary of State for Work and Pensions and Green (CSM), served in the army from 30 August 2010 until 28 January 2021. By a claim form received…
The appellant, Simon Dally, had corresponded with Knowsley Council about stray dogs kennelled at Merseyside Dogs Home, which he believed required a licence to board dogs under the Animal Welfare (Licensing of Activities Involving…
The applicant, James Kelsall, a litigant in person, had complained to the Information Commissioner about the handling of his personal data by Greater Manchester Police. He then applied to the First-tier Tribunal under section…
The appellant, Darran Phoenix, was an approved driving instructor whose name appeared in the Register of Approved Driving Instructors maintained by the Driver and Vehicle Standards Agency. A 17 year-old female student whom he was…
The applicant, Dhanwantee Hooper, lodged complaints with the Information Commissioner during July 2025 under section 165 of the Data Protection Act 2018 concerning the handling of her personal data by the Department for Work and…
The appellant, AH, granted anonymity by Judge Armstrong-Holmes on 16 March 2026, had for some years pursued Norfolk County Council over a child safeguarding incident said to have occurred in 2018 and to have involved an incident…
The applicant, Mrs Sau Kwan Huan, carried on a takeaway food business. On 2 March 2010 the Commissioners for Her Majesty's Revenue and Customs opened an enquiry into her self-assessment income tax return for the tax year 2008-09…
Mrs H Paneser appealed to the First-tier Tribunal (Tax Chamber) against a surcharge imposed by the Commissioners for Her Majesty's Revenue and Customs for the late payment of income tax for the tax year ending 5 April 2009. Her…
The appellant, Mr A.J. Clarke, appealed against assessments raised by HMRC on 9 January 2009 for the tax year ended 5 April 2006 and on 16 January 2009 for the tax year ended 5 April 2003, following an enquiry in which HMRC…
Blaze Group Holdings Ltd appealed against VAT default surcharges imposed by HM Revenue and Customs in respect of the VAT periods 06/10, 09/10 and 12/10. The appellant's managing director, Mr Fred Allen, was telephoned on 28…
The appellant, Pickquick Carriers Ltd, had previously traded as Pickwick Carriers before being purchased by Pickwick Carriers Limited on 31 July 2009. It employed a book-keeper on whom it relied to make its tax returns. Its…
The appellant, The Horseshoe Inn and Lodge Limited, appealed against penalties imposed by HM Revenue and Customs for the late delivery of its Corporation Tax returns for two accounting periods. Flat rate penalties of £200 were…
The appellant, Kinlet Properties Limited, was an employer required to file a PAYE end of year return (form P35) for the tax year 2009/10 with HMRC. The return was due by 19 May 2010 but was not delivered until 15 October 2010…
The appellant, Waring Investments Ltd, was an employer which paid employees and accounted for PAYE and National Insurance to HMRC. It was accordingly required by regulation 73 of the Income Tax (Pay As You Earn) Regulations 2003…
The appellant, Daytona Surf Limited, a wholesaler of optical wear, was registered for VAT with effect from 19 August 2007. Its VAT return for the period 10/07 claimed a repayment of £15,260.18 of input tax with no output tax…
Mr Gary Knapper appealed against two default surcharges imposed by HMRC under section 59C of the Taxes Management Act 1970 in respect of the late payment of income tax for the 2007/08 tax year. It was common ground that his…
Hoar Cross Parish Council, the appellant, employed staff and was accordingly required to file an employer's annual return, form P35, for the tax year 2009/10. Under regulation 73(1) of the Income Tax (Pay As You Earn) Regulations…
Dennis Golding died on 4 March 2007 aged 81, owning Blue Gates Farm at Brookhay Lane, Whittington, Lichfield, Staffordshire, comprising a three-bedroom listed farmhouse, adjacent agricultural buildings and 16.29 acres of land…
Contour Business Interiors, a contractor within the Construction Industry Scheme, was required to file monthly CIS returns with HMRC. In January 2010 it appointed new agents, George H.W. Griffith Ltd, trading as Griffith &…
The appellant, Mr Alan Thomas Davies, is a contractor who has traded within the new Construction Industry Scheme and employed subcontractors since the scheme began on 6 April 2007. Under regulation 4(1) of the Income Tax…
The appellant, Mr Shamim Ahmed, was issued with notices of assessment by HMRC on 30 November 2009 in respect of the 2004/05 and 2005/06 tax years. Each notice included a table showing how the amounts charged had been calculated…
The appellant, Stephen Simmons, traded as SJS Motors, a motor dealing business. He had been the sole director of SJS Motors Ltd, which ceased trading and cancelled its VAT registration in 2000. Thereafter the appellant carried on…
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…