12 decisions turning on tribunal-jurisdiction.
Private ClientThe Court of Protection (Tier 3 cases)7 Aug 2026[2026] EWCOP 37 (T3)
CG is a 36 year old woman with a chronic severe psychiatric illness, principally anorexia nervosa, complicated by emotionally unstable personality disorder and features consistent with complex trauma. She has undergone repeated…
Administrative / Public LawFirst-tier Tribunal (General Regulatory Chamber)6 Aug 2026[2026] UKFTT 1131 (GRC)
The appellant, Morris Aberdeen trading as Morris Roots Natural Hair, is a sole trader carrying on business at 184 Tooting High Street, London. The appellant was required to submit a re-declaration of compliance with its automatic…
Administrative / Public LawCare Standards5 Aug 2026[2026] UKFTT 1125 (HESC)
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…
Property / Real Estate LawUpper Tribunal (Lands Chamber)5 Aug 2026[2026] UKUT 296 (LC)
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…
Tax LawVAT and Duties Tribunal
The appellant, Mr John Robert Pascual, lived in Gateshead and had formerly worked on a North Sea oil platform on a high salary until an accident left him unemployable in that industry, though he retained substantial savings and…
Tax LawFirst-tier Tribunal (Tax)3 Jun 2011[2011] UKFTT 370 (TC)Added 6 Aug 2026
The appellant, Truebell plc, is an importer and distributor of household goods in the United Kingdom, including compact fluorescent lamps ("CFLs") sourced from Ecopak in Pakistan. Following a complaint by the European Lighting…
Tax LawFirst-tier Tribunal (Tax)8 Oct 2009[2026] UKFTT 1119 (TC)Added 6 Aug 2026
The appellant, Global Foods Limited, traded from South Wales as a wholesaler of food and drink to small supermarkets. It had traded since 1988, employed 90 staff, operated a 60,000 square foot warehouse and had an annual turnover…
Tax LawVAT and Duties Tribunal6 Jul 2006Added 6 Aug 2026
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…
Tax LawVAT and Duties Tribunal5 Jul 2006Added 6 Aug 2026
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…
Tax LawVAT and Duties Tribunal1 Jun 2006Added 6 Aug 2026
Mr Alan Fagg, a disabled Plymouth resident living on benefits and a heavy smoker, took advantage of a newspaper offer of cheap day-trips by ferry from Plymouth to Santander in Spain, making five such journeys in early 2005. On 13…
Tax LawVAT and Duties Tribunal13 Jan 2006Added 6 Aug 2026
Ford Motor Company Limited determined in early 2004 to introduce the "Ford Bonus Scheme", a scheme designed to generate sales of Ford cars and to reduce the output tax payable on those sales. In May 2004 it sought a ruling from…
Tax LawVAT and Duties Tribunal11 Jun 2003Added 6 Aug 2026
The appellant, Specsavers Optical Group, claimed statutory interest from the Commissioners of Customs and Excise in connection with spectacles apportionment claims. The appeal followed an earlier decision of the same tribunal…