Keyword
35 decisions turning on tribunal procedure.
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…
Ancora Children's Homes Limited operated a children's home first registered with Ofsted in October 2023 to care for children of either gender with emotional and social difficulties and learning disabilities. In late March 2026…
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, Collette Chadda, complained to the Information Commissioner on 9 August 2025 about alleged systematic data protection failures by Computershare Investor Services Plc in connection with the administration of the GAM…
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 appellant, Daffodils Nursery Limited, is a company whose sole director and nominated individual is Mr Ahmed. It has been registered with Ofsted as a provider of childcare on non-domestic premises since 16 June 2014, initially…
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, Mr Edward, was employed by the Tavistock and Portman NHS Foundation Trust — in whose shoes the respondent Trust now stands — in a band 5 role from May 2016 until his dismissal in May 2018, it having been decided…
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…
JHA (the claimants) were contractors under a suite of contracts dated 5 March 2021, the EPC Contract, for the construction of a power plant in country C for IKC (the defendant). Santander issued on-demand Advance Payment and…
The applicant, Parvaiz Akhtar, was assessed to VAT by the Commissioners for His Majesty's Revenue and Customs for the periods 12/19 to 03/23 in the sum of £29,199.19. The assessments were best judgement assessments issued under s…
Manaquel Company Ltd is the registered freehold owner of Dorchester Court in Herne Hill, an Art Deco estate of eight blocks containing 96 flats. Following inspections between March and June 2021, the London Borough of Lambeth, as…
Mr Hirtie, a Romanian national born in 1998, entered the UK in 2016/17 and was later granted leave to remain until April 2026 under the EU Settlement Scheme. He lives with his partner, also Romanian, and their two children, born…
The applicant, Janet D'Sa, was the defendant to possession proceedings brought against her by Hammersmith and Fulham London Borough Council in the Wandsworth County Court. Following an earlier hearing on 21 July 2025 which gave…
BriceAmery Capital Ltd ("BCL") is a small firm whose sole fee-earner and director is Mr Nazzim Ishaque. In March 2023 the Financial Ombudsman Service upheld a complaint by a person anonymised as Mr A, who said he had paid BCL…
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 appellant, Zareena Hussain, was an approved driving instructor whose name appeared in the Register of Approved Driving Instructors maintained by the Driver and Vehicle Standards Agency. Following an investigation by a DVSA…
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 appellant, Manaquel Company Limited, is the registered freehold proprietor of Dorchester Court, Herne Hill, an Art Deco estate of eight Grade II-listed blocks containing 96 flats, 73 of which were let on assured shorthold…
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…
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…
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…
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, Mrs Margaret Williams, was the registered owner of a Mercedes Benz E220 which was stopped by officers of the Director of Border Revenue at Dover Eastern Docks on 8 May 2010. Her husband, Mr Gareth Williams, was…
Grattan plc appealed to the First-tier Tribunal (Tax Chamber) against decisions of HMRC. By a decision released on 12 January 2011, [2011] UKFTT 31 (TC), the tribunal decided to refer to the Court of Justice of the European Union…
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…
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…
On 5 December 2003 Karen Bennett and her travelling companion, Richard Grimes, arrived at Dover on a ferry from France, and Customs officers seized 24.95 kg of hand rolling tobacco, 400 cigarettes and Mrs Bennett's car, which was…
The appellant, Gareth Carroll, trades as Home Improvement Co., supplying and installing conservatories from an address in Maidenhead. He was registered for VAT with effect from 1 May 2004, although he did not formally apply for…
Capital One Bank (Europe) plc appealed against the Commissioners' rejection of its claim for a refund of input tax of a little over £11 million. The appeal was heard in May 2005 by a tribunal of which Colin Bishopp was chairman…
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…
Impact Services Ltd appealed to the VAT and Duties Tribunal at the London Tribunal Centre against a decision of the Commissioners of Customs and Excise imposing a default surcharge in respect of value added tax. The appeal was a…