Legislation

Rule 10(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

2 decisions citing this instrument.

Provisions cited

Rule 10(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009Rule 10(1)(b) of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009

Decisions

Mark Gadsden v The Commissioners for HMRC

Tax LawFirst-tier Tribunal (Tax)31 Jul 2026[2026] UKFTT 1112 (TC)

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…

Atlantic Electronics Ltd v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)16 Feb 2011[2011] UKFTT 276 (TC)Added 6 Aug 2026

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…

input tax tribunal procedure fraud costs extension of time