Keyword
13 decisions turning on proceeding in absence.
Ms Kayleigh Williams is registered with Social Care Wales ("SCW") as a Domiciliary Care Worker. An Interim Orders Panel imposed an Interim Suspension Order in respect of her on 29 February 2024, and that order was subsequently…
The claimant, Maersk A/S, a Danish shipping line, was the disponent owner of the container vessel Maersk Seoul, which it held under a chain of time charters descending from the registered owners. In July 2015 the defendant, Sree…
The appellant, Mohammed Islam Ahmad Khan, qualified as a nurse in Pakistan in 2001 and came to work in the UK in 2004, becoming a Band 7 charge nurse at the Whittington Health Trust; he was diagnosed with multiple sclerosis…
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…
Mr Graham Roth, trading as Phillips Roth & Company, appealed to the First-tier Tribunal (Tax Chamber) against three VAT default surcharges imposed by the Commissioners for Her Majesty's Revenue and Customs in respect of the…
Mr Sikander Ali carried on the business of selling takeaway food from shop premises at Milkstone Road, Rochdale, under the style of "King Balti". In July 2002 Mrs Carey and another officer of the Commissioners visited the…
The appellants, C Prebble and H Prebble, traded in partnership and were assessed to a civil penalty for dishonest conduct by the Commissioners of Customs and Excise. The penalty notice, issued on 14 July 1998, was a single…
The appellant, Dynamic Construction Ltd, appealed against a review decision of the Commissioners dated 8 August 2005 offering restoration of a Ford Transit van, registration R636 OAD, on payment of a fee of £1,150. On 16 May 2005…
Adrel Ltd appealed against default surcharges imposed by the Commissioners for Her Majesty's Revenue & Customs in respect of VAT due for the periods 08/05 and 11/05. The company's case, as it emerged from the papers, was that the…
The appellant, Konstantin Darscht, was an owner-driver of a tractor unit and trailer who worked for a company called Seifert Logistics. On 4 July 2005 he collected loads at Schalchen in Austria, Ulm and Oberkirch, loading pallets…
The appellant, Ian Walton Dalziel, was stopped by H M Customs and Excise at Newcastle Airport on 26 August 2004 as he returned by air from Spain, and 7,000 cigarettes were seized from him on the footing that they were being…
Ramiz Uddin traded as the Diwan-E-Am, an Indian restaurant in Croydon, and had been registered for VAT from 20 November 1995. Daily takings were recorded from duplicate meal slips, totalled by staff, entered in a loose-leaf book…
Frametech Ltd, a Bristol company based in Flowers Hill, Brislington, appealed against a decision of the Commissioners for Her Majesty's Revenue and Customs requiring it to give security, in the sum of £30,400, before being…