Case Reports

Latest news

Image for hmrc loses battle bolt over vat charges taxi fares

Tax | HMRC loses battle with Bolt over VAT charges on taxi fares

HMRC has lost a consequential appeal after Upper Tribunal rules in favour of taxi app Bolt, stating services are within TOMS and not liable for VAT

25 Mar 2025

Tax

VAT

Case Reports

Image for family wins ps700k inheritance tax appeal over trust status

Tax | Family wins £700k inheritance tax appeal over trust status

The executors of a family estate have won an appeal at the Upper Tribunal against inheritance tax (IHT) on the sale of a property that was placed in a trust eight years before the property owner died

25 Mar 2025

Tax | Biker locksmith wins £6k VAT appeal as no proof provided

A locksmith who represented himself at the First Tier Tribunal (FTT) won an appeal against a VAT penalty for three BMW motorbikes used for work

21 Mar 2025

Tax | Footballer loses £300k IR35 case at second try

Former footballer and Sky Sports pundit Phil Thompson has lost his appeal at the Upper Tribunal over long-running IR35 tax case

18 Mar 2025

Tax

Case Reports

Image for uk taxi firms take uber supreme court vat battle

Tax | UK taxi firms take on Uber in Supreme Court VAT battle

Two UK taxi firms have joined forces to fight a £500,000 legal battle against VAT being incurred on private taxi rides outside of London if Uber wins its Supreme Court appeal in July

14 Mar 2025

Tax

VAT

Case Reports

Image for marriage tax claim refusal hmrc not unlawful rules court

Tax | Marriage tax claim refusal by HMRC not ‘unlawful’, rules court

A tax reclaim agency has lost an appeal for a judicial review at the High Court claiming that HMRC’s decision to refuse claims for marriage allowance was ‘unlawful’

13 Mar 2025

Tax

HMRC

Case Reports

Tax | Glazer wins £730k VAT case as HMRC argument ‘tenuous’

HMRC has lost an appeal by a glazing company that hired labour for construction work after tribunal dismissed HMRC’s use of Kittel argument over fraudulent VAT charge

11 Mar 2025

Tax | Gardener loses £19k VAT appeal over registration dispute

A First Tier Tribunal VAT appeal over when a company was registered for VAT has been dismissed after representative accused HMRC of ‘illegally’ increasing VAT amount from sales

10 Mar 2025

Tax | Hastings Insurance wins £16m offshore looping VAT appeal

Insurance giant Hastings, owner of the Hastings Direct brand, has won a VAT appeal for over £16m related to a claim for input tax for supply of services in Gibraltar

7 Mar 2025

Tax | Fire at restaurant not reason to refuse to pay £60k tax penalties

A Worthing restaurant owner has lost an attempt to overturn an HMRC demand for £60,463.39 in unpaid VAT penalties as he took over five years to appeal

6 Mar 2025

Tax

VAT

Case Reports

Image for ps25m vat hit hair transplants not cure

Tax | £2.5m VAT hit as hair transplants ‘not a cure’

A hair transplant company has lost a £2.5m appeal against VAT assessments as the tribunal ruling stated services it was providing for the treatment of alopecia were ‘purely cosmetic’

5 Mar 2025

Tax | HMRC loses out on £500k after assessing appellant too late

A significant tax bill and penalty for a construction recruitment agency over potential Kittel VAT fraud was out of time meaning the appellant only had to pay £229,000

3 Mar 2025

Tax | HMRC loses agricultural show £202k VAT appeal

The organisers of a major agricultural show have won a dispute over a £206,000 VAT appeal with Upper Tribunal ruling against HMRC

25 Feb 2025

Tax

HMRC

Case Reports

Image for director loses ps21k cjrs appeal after irrelevant argument

Tax | Director loses £21k CJRS appeal after ‘irrelevant’ argument

The director of an electrical retail business questioned HMRC’s conduct over the handling of his coronavirus job retention scheme (CJRS) application after securing a bounce back loan

24 Feb 2025