First-tier Tribunal (Tax Chamber) judgments from 2026
200 judgments from the First-tier Tribunal (Tax Chamber) in 2026, page 1 of 2.
- Carbon Six Engineering Limited v The Commissioners for HMRC[2026] UKFTT 177 (TC) · 2026 · cited 2 times
- Victor Michael v The Commissioners for HMRC[2026] UKFTT 96 (TC) · 2026 · cited 2 times
- James Hall v The Commissioners for HMRC[2026] UKFTT 124 (TC) · 2026 · cited 1 time
- One Call Consultants Ltd & Anor v The Commissioners for HMRC[2026] UKFTT 156 (TC) · 2026 · cited 1 time
- CooperVision Lens Care Limited v The Commissioners for HMRC[2026] UKFTT 324 (TC) · 2026 · cited 1 time
- Surjit Singh Rai v The Commissioners for HMRC[2026] UKFTT 404 (TC) · 2026 · cited 1 time
- BGC Services Holdings LLP v The Commissioners for HMRC[2026] UKFTT 558 (TC) · 2026 · cited 1 time
- AAMRL Ltd & Anor v The Commissioners for HMRC[2026] UKFTT 582 (TC) · 2026 · cited 1 time
- Douglas Boulton v The Commissioners for HMRC[2026] UKFTT 583 (TC) · 2026 · cited 1 time
- Talbot Kwok v The Commissioners for HMRC[2026] UKFTT 624 (TC) · 2026 · cited 1 time
- Francis Bridgeman v The Commissioners for HMRC[2026] UKFTT 679 (TC) · 2026 · cited 1 time
- Sovereign Corporate Limited v The Commissioners for HMRC (Costs)[2026] UKFTT 1004 (TC) · 2026
- Mukarram Sattar & Ors v The Commissioners for HMRC[2026] UKFTT 1005 (TC) · 2026
- Vasile Cerchez v The Commissioners for HMRC[2026] UKFTT 1006 (TC) · 2026
- Grant Anderson v The Commissioners for HMRC[2026] UKFTT 1007 (TC) · 2026
- Daniel Monaghan v The Commissioners For HMRC[2026] UKFTT 1029 (TC) · 2026
- Jonathan Gwynne v The Commissioners For HMRC[2026] UKFTT 1030 (TC) · 2026
- Eillish Kwai v The Commissioners for HMRC[2026] UKFTT 1033 (TC) · 2026
- RH Independent Healthcare Limited v The Commissioners for HMRC[2026] UKFTT 1034 (TC) · 2026
- Pankaj Kothari v The Commissioners for HMRC[2026] UKFTT 1035 (TC) · 2026
- Storm Environmental Limited v The Commissioners for HMRC[2026] UKFTT 1036 (TC) · 2026
- Peter Reed v The Commissioners For HMRC[2026] UKFTT 1037 (TC) · 2026
- Harlequin Brickwork Limited & Ors v The Commissioners for HMRC[2026] UKFTT 1038 (TC) · 2026
- Foy Wealth Limited v The Commissioners for HMRC[2026] UKFTT 1061 (TC) · 2026
- B&M Retail Limited v The Commissioners for HMRC[2026] UKFTT 1062 (TC) · 2026
- David Morgan v The Commissioners for HMRC[2026] UKFTT 1063 (TC) · 2026
- Karman Ali v The Commissioners for HMRC[2026] UKFTT 1086 (TC) · 2026
- Scott Knight v The Commissioners for HMRC[2026] UKFTT 1087 (TC) · 2026
- iHeat.me Ltd v The Commissioners for HMRC[2026] UKFTT 1089 (TC) · 2026
- A & A Contractors Midlands Limited & Anor v The Commissioners for HMRC[2026] UKFTT 1093 (TC) · 2026
- Perenco UK Limited v The Commissioners for HMRC[2026] UKFTT 1096 (TC) · 2026
- Dr John Reynolds v The Commissioners for HMRC[2026] UKFTT 1099 (TC) · 2026
- Gagajoo Gardens & Landscapes Limited v The Commissioners for HMRC[2026] UKFTT 1100 (TC) · 2026
- Westbury Collections Ltd v The Commissioners for HMRC[2026] UKFTT 1107 (TC) · 2026
- Cogefin (Bermuda) Limited & Anor v The Commissioners for HMRC[2026] UKFTT 1108 (TC) · 2026
- Jerzy Wesolowski v The Commissioners for HMRC[2026] UKFTT 1110 (TC) · 2026
- Property 118 Limited & Anor v The Commissioners for HMRC[2026] UKFTT 1111 (TC) · 2026
- Mark Gadsden v The Commissioners for HMRC[2026] UKFTT 1112 (TC) · 2026
- Andrew Burridge v The Commissioners for HMRC[2026] UKFTT 1127 (TC) · 2026
- Tapi Carpets Limited v The Commissioners for HMRC[2026] UKFTT 1128 (TC) · 2026
- Richard Bates v The Commissioners for HMRC[2026] UKFTT 1135 (TC) · 2026
- Visu Tech Limited v The Commissioners for HMRC[2026] UKFTT 1136 (TC) · 2026
- Tanglewood Care Services Limited v The Commissioners for HMRC[2026] UKFTT 1137 (TC) · 2026
- Oakwood Great Oak Ltd v The Commissioners for HMRC[2026] UKFTT 1138 (TC) · 2026
- 247 Jobline Limited v The Commissioners for HMRC[2026] UKFTT 1146 (TC) · 2026
- Michael King v The Commissioners for HMRC[2026] UKFTT 1163 (TC) · 2026
- Parwinder Singh Gill v The Commissioners for HMRC[2026] UKFTT 1164 (TC) · 2026
- Robin Houldsworth v The Commissioners for HMRC[2026] UKFTT 1165 (TC) · 2026
- Alan Pontin & Ors v The Commissioners for HMRC[2026] UKFTT 1166 (TC) · 2026
- Richard Alderson v The Commissioners for HMRC[2026] UKFTT 1167 (TC) · 2026
- Shahada Rahman Joli v The Commissioners for HMRC[2026] UKFTT 1204 (TC) · 2026
- Aqsa Khan v The Commissioners for HMRC[2026] UKFTT 1205 (TC) · 2026
- Sanjaykumar Vadera v The Commissioners for HMRC[2026] UKFTT 1206 (TC) · 2026
- RSK Cars Limited v The Commissioners for HMRC[2026] UKFTT 122 (TC) · 2026
- Shahid Hussain v The Commissioners for HMRC[2026] UKFTT 1223 (TC) · 2026
- Mustafa Barak t/a Moulin Rouge Fish and Chips v The Commissioners for HMRC[2026] UKFTT 1224 (TC) · 2026
- Paul McGuire v The Commissioners for HMRC[2026] UKFTT 1225 (TC) · 2026
- JST (UK) Limited v The Commissioners for HMRC[2026] UKFTT 1226 (TC) · 2026
- Richard Donald Baines Isaac v The Commissioners for HMRC[2026] UKFTT 1227 (TC) · 2026
- James Hall v The Commissioners for HMRC[2026] UKFTT 1228 (TC) · 2026
- David Anderson & Anor v The Commissioners for HMRC[2026] UKFTT 1229 (TC) · 2026
- Stark Building Materials (UK) Ltd v The Commissioners for HMRC[2026] UKFTT 123 (TC) · 2026
- Colin Sagar v The Commissioners for HMRC[2026] UKFTT 1247 (TC) · 2026
- Grand Smile Design Limited v The Commissioners for HMRC[2026] UKFTT 1248 (TC) · 2026
- Patrick Kearney v The Commissioners for HMRC[2026] UKFTT 125 (TC) · 2026
- Kunal Ajwani v The Commissioners for HMRC[2026] UKFTT 126 (TC) · 2026
- The Commissioners for HMRC v Andrew O’Brien[2026] UKFTT 127 (TC) · 2026
- Complete Electrical Services (NW) Limited v The Commissioners for HMRC[2026] UKFTT 128 (TC) · 2026
- Robert Huish v The Commissioners for HMRC[2026] UKFTT 129 (TC) · 2026
- Gregorio Napoleone v The Commissioners for HMRC[2026] UKFTT 130 (TC) · 2026
- Matthew Smith v The Commissioners for HMRC[2026] UKFTT 131 (TC) · 2026
- Everill Hyre v Border Force[2026] UKFTT 132 (TC) · 2026
- Richard Bucknell v The Commissioners for HMRC[2026] UKFTT 155 (TC) · 2026
- Jeneruhl Trade Limited & Anor v The Commissioners for HMRC[2026] UKFTT 157 (TC) · 2026
- Ifoem Odina v The Commissioners for HMRC[2026] UKFTT 158 (TC) · 2026
- Julian & Anor v The Commissioners for HMRC[2026] UKFTT 159 (TC) · 2026
- Wood Group Engineering (North Sea) Ltd v The Commissioners For HMRC[2026] UKFTT 1607 (TC) · 2026
- Massala Exotic Limited v The Commissioners for HMRC[2026] UKFTT 175 (TC) · 2026
- Neil Griffin v The Commissioners for HMRC [2026] UKFTT 176 (TC) · 2026
- Gentiana Zefi v The Commissioners for HMRC[2026] UKFTT 178 (TC) · 2026
- Taras Ivanchuck v The Director of Border Revenue [2026] UKFTT 229 (TC) · 2026
- JP Trans URK BV v The Director of Border Revenue[2026] UKFTT 230 (TC) · 2026
- Francis Uzoh v The Commissioners for HMRC [2026] UKFTT 231 (TC) · 2026
- Splend SPV (UK) Ltd v The Commissioners for HMRC[2026] UKFTT 232 (TC) · 2026
- Matthew Ivey v The Commissioners for HMRC[2026] UKFTT 233 (TC) · 2026
- Nissi N Nissi Limited v The Commissioners for HMRC[2026] UKFTT 234 (TC) · 2026
- Genuine Care Homecare Services Ltd v The Commissioners for HMRC[2026] UKFTT 235 (TC) · 2026
- Best Cosmetics Limited v The Commissioners for HMRC[2026] UKFTT 236 (TC) · 2026
- COMFG Holdings Ltd v Welsh Revenue Authority / Awdurdod Cyllid Cymru [2026] UKFTT 237 (TC) · 2026
- IPSC Recruitment Ltd v The Commissioners for HMRC[2026] UKFTT 247 (TC) · 2026
- Anthony Outram & Anor v The Commissioners for HMRC[2026] UKFTT 248 (TC) · 2026
- Delve Ram v The Commissioners for HMRC[2026] UKFTT 249 (TC) · 2026
- John Milburn v The Commissioners for HMRC[2026] UKFTT 250 (TC) · 2026
- Ian Oscroft & Ors v The Commissioners for HMRC[2026] UKFTT 251 (TC) · 2026
- Michael Stefan Duma & Anor v The Commissioners for HMRC[2026] UKFTT 262 (TC) · 2026
- Aspire in the Community Services Limited v The Commissioners for HMRC[2026] UKFTT 263 (TC) · 2026
- Phoenix Food and Drink Limited v The Commissioners for HMRC[2026] UKFTT 264 (TC) · 2026
- Alan Wood & Anor v The Commissioners for HMRC[2026] UKFTT 265 (TC) · 2026
- MSD Wholesale Limited v The Commissioners for HMRC[2026] UKFTT 266 (TC) · 2026
- Daniel Witton v The Commissioners for HMRC[2026] UKFTT 267 (TC) · 2026
- Paul Ellis & Anor v The Commissioners for HMRC[2026] UKFTT 268 (TC) · 2026
- Global Trailer Rentals Limited v The Director of Border Revenue[2026] UKFTT 269 (TC) · 2026
- Malcome Oreain Robinson v The Director of Border Revenue[2026] UKFTT 270 (TC) · 2026
- Elliot Schwarzea v The Commissioners for HMRC[2026] UKFTT 28 (TC) · 2026
- Mochars Ltd v The Commissioners for HMRC[2026] UKFTT 313 (TC) · 2026
- Ian Burles the Executor of the Late Denis Richard Burles v The Commissioners for HMRC[2026] UKFTT 314 (TC) · 2026
- Alan and Diane McFarland (A Partnership) v The Commissioners for HMRC[2026] UKFTT 315 (TC) · 2026
- NNB Generation Company (HPC) Limited v The Commissioners for HMRC[2026] UKFTT 316 (TC) · 2026
- Charge My Street Limited v The Commissioners for HMRC[2026] UKFTT 318 (TC) · 2026
- Andrew Fender v The Commissioners for HMRC[2026] UKFTT 319 (TC) · 2026
- Pauline Luzha v The Commissioners for HMRC[2026] UKFTT 320 (TC) · 2026
- Newpier Charity Limited v The Commissioners for HMRC[2026] UKFTT 321 (TC) · 2026
- Universal Cycles Limited & Ors v The Commissioners for HMRC[2026] UKFTT 322 (TC) · 2026
- Hector Lester v The Commissioners for HMRC[2026] UKFTT 323 (TC) · 2026
- Ponders End International Ltd v The Commissioners for HMRC[2026] UKFTT 356 (TC) · 2026
- Countrywide Partners Limited v The Commissioners for HMRC[2026] UKFTT 357 (TC) · 2026
- Gary Russell v The Commissioners for HMRC[2026] UKFTT 367 (TC) · 2026
- Kalinga Holdings Limited v The Commissioners for HMRC[2026] UKFTT 368 (TC) · 2026
- Brian Hughes v The Commissioners for HMRC[2026] UKFTT 369 (TC) · 2026
- James David Wood & Anor v The Commissioners for HMRC[2026] UKFTT 370 (TC) · 2026
- Governance Ministries v The Commissioners for HMRC[2026] UKFTT 371 (TC) · 2026
- Nimbus: The Disability Consultancy Service Limited v The Commissioners for HMRC[2026] UKFTT 38 (TC) · 2026
- Slice of Pie Limited v The Commissioners for HMRC[2026] UKFTT 39 (TC) · 2026
- Jonathan King v The Commissioners for HMRC[2026] UKFTT 394 (TC) · 2026
- Shaban Suleman v The Commissioners for HMRC[2026] UKFTT 395 (TC) · 2026
- Colin Sagar v The Commissioners for HMRC[2026] UKFTT 396 (TC) · 2026
- Kammac Limited v The Commissioners for HMRC[2026] UKFTT 397 (TC) · 2026
- Alesen Direct Solutions Ltd v The Commissioners for HMRC[2026] UKFTT 398 (TC) · 2026
- Akin Kog v The Commissioners for HMRC[2026] UKFTT 40 (TC) · 2026
- J & F Wilson Plumbing & Heating Limited & Anor v The Commissioners for HMRC[2026] UKFTT 403 (TC) · 2026
- Jeremy John Hosking v The Commissioners for HMRC[2026] UKFTT 406 (TC) · 2026
- Gary Elden v The Commissioners for HMRC[2026] UKFTT 41 (TC) · 2026
- Payroll & Pension Services (PPS Umbrella Company) Limited v The Commissioners for HMRC[2026] UKFTT 415 (TC) · 2026
- Malcolm Gray v The Commissioners for HMRC[2026] UKFTT 42 (TC) · 2026
- The Khan Partnership LLP v The Commissioners for HMRC[2026] UKFTT 43 (TC) · 2026
- Supreme Imports Limited v The Commissioners for HMRC[2026] UKFTT 44 (TC) · 2026
- Lawrence Rawlinson v The Commissioners for HMRC[2026] UKFTT 45 (TC) · 2026
- Hardev Singh v The Commissioners for HMRC[2026] UKFTT 46 (TC) · 2026
- PRB Trading Limited v The Commissioners for HMRC[2026] UKFTT 47 (TC) · 2026
- Premier Care Direct Ltd v The Commissioners for HMRC[2026] UKFTT 473 (TC) · 2026
- James Jenkins-Yates v The Commissioners for HMRC[2026] UKFTT 480 (TC) · 2026
- Anston Investments Limited v The Commissioners for HMRC[2026] UKFTT 483 (TC) · 2026
- Yasir Badoume v The Commissioners for HMRC[2026] UKFTT 484 (TC) · 2026
- Innovative Bites Limited v The Commissioners for HMRC[2026] UKFTT 500 (TC) · 2026
- BW Interiors Limited v The Commissioners for HMRC[2026] UKFTT 501 (TC) · 2026
- Simon Fleet v The Commissioners for HMRC[2026] UKFTT 507 (TC) · 2026
- Transwaste Recycling and Aggregates Ltd & Anor v The Commissioners for HMRC[2026] UKFTT 515 (TC) · 2026
- The Personal Representatives of Mukesh Sehgal & Anor v The Commissioners for HMRC[2026] UKFTT 516 (TC) · 2026
- Simon Wilders v The Commissioners for HMRC[2026] UKFTT 517 (TC) · 2026
- The Commissioners for HMRC v Tailored UK Services Limited (in Liquidation)[2026] UKFTT 518 (TC) · 2026
- WM Morrison Supermarket Limited v The Commissioners for HMRC[2026] UKFTT 557 (TC) · 2026
- Madeleine Clark v The Commissioners for HMRC[2026] UKFTT 559 (TC) · 2026
- Nellstar Properties Ltd v The Commissioners for HMRC[2026] UKFTT 564 (TC) · 2026
- Preston Benson & Ors v The Commissioners for HMRC[2026] UKFTT 565 (TC) · 2026
- Centrica Energy Storage Limited v The Commissioners for HMRC[2026] UKFTT 566 (TC) · 2026
- Clearwater Hampers Limited v The Commissioners for HMRC[2026] UKFTT 567 (TC) · 2026
- Nwaneri v The Commissioners for HMRC[2026] UKFTT 581 (TC) · 2026
- Holiday Booking Management Limited v The Commissioners for HMRC[2026] UKFTT 587 (TC) · 2026
- Mariusz Jeske v The Commissioners for HMRC[2026] UKFTT 588 (TC) · 2026
- Jonathan Wood v The Commissioners for HMRC[2026] UKFTT 589 (TC) · 2026
- Shinebrook Ltd v The Commissioners for HMRC[2026] UKFTT 602 (TC) · 2026
- Pacfic Computers Limited v The Commissioners for HMRC[2026] UKFTT 603 (TC) · 2026
- Meydan Asset Management Ltd v The Commissioners for HMRC[2026] UKFTT 613 (TC) · 2026
- Chester Lettings Limited v The Commissioners for HMRC[2026] UKFTT 614 (TC) · 2026
- Rune Madsen v The Commissioners for HMRC[2026] UKFTT 615 (TC) · 2026
- Gerrit Wals v The Commissioners for HMRC[2026] UKFTT 621 (TC) · 2026
- Michael Krishnan v The Commissioners for HMRC[2026] UKFTT 622 (TC) · 2026
- Rizwan Butt v The Commissioners for HMRC[2026] UKFTT 623 (TC) · 2026
- Purple Pay Limited & Anor v The Commissioners for HMRC[2026] UKFTT 625 (TC) · 2026
- Thomas Joseph Dowey v The Commissioners for HMRC[2026] UKFTT 626 (TC) · 2026
- Sarah Thomas v The Commissioners for HMRC[2026] UKFTT 627 (TC) · 2026
- Stefan-Valentin Moscal v The Commissioners for HMRC[2026] UKFTT 640 (TC) · 2026
- W. Reilly Limited v The Commissioners for HMRC[2026] UKFTT 641 (TC) · 2026
- Andy Irons Ltd v The Commissioners for HMRC[2026] UKFTT 644 (TC) · 2026
- Sellathamby Sivarajah v The Commissioners for HMRC[2026] UKFTT 649 (TC) · 2026
- Vanessa Cristini v The Commissioners for HMRC[2026] UKFTT 650 (TC) · 2026
- British Institute of Technology Limited v The Commissioners for HMRC[2026] UKFTT 651 (TC) · 2026
- Michael Parker v The Commissioners for HMRC[2026] UKFTT 652 (TC) · 2026
- Top Notch Accountants Limited & Anor v The Commissioners for HMRC[2026] UKFTT 653 (TC) · 2026
- Professional Game Match Officials Ltd v The Commissioners for HMRC[2026] UKFTT 654 (TC) · 2026
- Sweetmotion Limited v The Commissioners for HMRC[2026] UKFTT 657 (TC) · 2026
- John Smith v The Commissioners for HMRC[2026] UKFTT 663 (TC) · 2026
- Beer Express Ltd v The Commissioners for HMRC[2026] UKFTT 672 (TC) · 2026
- Omar Rafique v The Commissioners for HMRC[2026] UKFTT 673 (TC) · 2026
- Jonathan Nuttall v The Commissioners for HMRC[2026] UKFTT 674 (TC) · 2026
- Jaroslaw Krason v The Commissioners for HMRC[2026] UKFTT 675 (TC) · 2026
- HC-One No 1 Limited v The Commissioners for HMRC[2026] UKFTT 678 (TC) · 2026
- Apollo Belvedere Services LLP (In Liquidation) & Anor v The Commissioners for HMRC[2026] UKFTT 687 (TC) · 2026
- Vereley Homes Limited v The Commissioners for HMRC[2026] UKFTT 695 (TC) · 2026
- Take 3.9 TV Partnership & Ors v The Commissioners for HMRC[2026] UKFTT 696 (TC) · 2026
- Jeremy Francis Herrmann v The Commissioners for HMRC [2026] UKFTT 715 (TC) · 2026
- Mark Gadsden v The Commissioners for HMRC[2026] UKFTT 720 (TC) · 2026
- Smartprice (NE) Ltd v The Commissioners for HMRC[2026] UKFTT 721 (TC) · 2026
- A Nurse v The Commissioners for HMRC[2026] UKFTT 722 (TC) · 2026
- Ross Michael Coates & Anor v The Commissioners for HMRC[2026] UKFTT 723 (TC) · 2026
- Join Her Ltd v The Commissioners for HMRC[2026] UKFTT 724 (TC) · 2026
- Paul Bryan v The Commissioners for HMRC[2026] UKFTT 743 (TC) · 2026
- Madana Saibo Mohamed Hakeem v The Commissioners for HMRC[2026] UKFTT 744 (TC) · 2026
- PAP Solutions Ltd & Anor v The Commissioners for HMRC[2026] UKFTT 761 (TC) · 2026
- HBS Enterprises Ltd v The Commissioners for HMRC[2026] UKFTT 764 (TC) · 2026