Case Reports

Latest news

Image for credit suisse fined 510m hnwi tax evasion

Tax | Credit Suisse fined $510m for HNWI tax evasion

Swiss banking giant Credit Suisse has been fined $510m by US authorities after hiding assets and income in offshore accounts to help clients evade tax

9 May 2025

Tax | Millionaire couple wins £3.3m tax case after selling £27m mansion

A couple who bought a house on Burnsall Street in Chelsea for £10m have won their appeal against paying capital gains tax on the profit as the tribunal believed it was their principal private residence (PPR)

8 May 2025

Tax | ‘No evidence at all’ brought by HMRC to £12k VAT appeal

HMRC was not allowed to provide more evidence to the First Tier Tribunal (FTT) resulting in it losing a £12,000 VAT hearing against a London based recruitment consultancy

1 May 2025

Tax | Disqualified director wins £145k director’s loan appeal

The director of BOH Investments appealed against a closure notice of £145,058 that HMRC believed he owed through an overdrawn director’s loan account

29 Apr 2025

Tax | Consultancy firm’s ‘carelessness’ upholds £73k assessment

A consultancy firm failed to record over £369,000 of invoices from one of its customers sparking a VAT visit from HMRC leading to a £73,000 tax bill

23 Apr 2025

Tax | ‘Exceptional circumstances’ in the statutory residence test

A decision from the Court of Appeal provides valuable guidance on when days spent in the UK can be disregarded for ‘exceptional circumstances’ under statutory residence test, explain Matthew Greene, tax litigation partner, and Guy Bud, associate barrister, Stewarts

23 Apr 2025

Tax | Billionaire property developer wins £1.9m SDLT case

After Christian Candy lost his stamp duty dispute at the Court of Appeal a new appeal was lodged under an alternative point of law which saw Candy win his £1.92m appeal

22 Apr 2025

Tax | HMRC chases Canadian taxpayer for £600

The First Tier Tribunal dismissed an appeal against late filing penalties which built up against a PAYE employee who failed to show up to the hearing

16 Apr 2025

Tax | Black box supplier loses £2m VAT dispute for third time

The Court of Appeal has thrown out a VAT claim by a provider of black box telemetry systems for young drivers, rejecting £2m claim for input tax refund, saying to rule otherwise would be ‘height of artificiality’

15 Apr 2025

Tax

VAT

Case Reports

Image for tax bill ps15m hayling island property annexe not mixed use

Tax | Tax bill for £1.5m Hayling Island property as annexe not mixed use

Annexe of a five-bed house in Hayling Island cannot be used as a separate dwelling as it does not have amenities fit for living and ‘not reasonable’ for guests to use the property’s pool room

14 Apr 2025

Tax

HMRC

Case Reports

Image for south kensington mansion deemed residential ps500k sdlt bill

Tax | South Kensington mansion deemed residential for £500k SDLT bill

A pharmacist has lost his stamp duty land tax appeal at tribunal as the £6.6m property he purchased was deemed to be wholly used for residential purposes despite occupation restrictions

10 Apr 2025

Tax | Furnished holiday let estate loses £1.1m IHT appeal

The manager and beneficiary of a holiday home business has lost a tax appeal after trying to claim business property relief on an inheritance tax bill

8 Apr 2025

Tax | Fashion trio loses £790k input tax case

A group of family-run fashion businesses based in London has lost an appeal after HMRC found they were running a missing trader scheme and making fraudulent claims for VAT refunds

3 Apr 2025

Tax

VAT

Case Reports

Image for kfc franchiser appeal ps106k dip pot vat dispute

Tax | KFC franchiser to appeal £106k dip pot VAT dispute

A KFC franchiser has been granted permission to appeal a VAT case over the zero rating of dip pots

3 Apr 2025

Tax

VAT

Case Reports

Image for chip shop owner part wins ps12m tax appeal

Tax | Chip shop owner part wins £1.2m tax appeal

The owner of a chip shop in Newcastle has part won an income tax appeal as some of the years were assessed too late by HMRC despite behaviour being ‘deliberate’

31 Mar 2025