Tax | Lycamobile to appeal £51m VAT ruling

An appeal to the Upper Tribunal was filed by Lycamobile after it lost a £51m VAT dispute with HMRC back in July 

4 Nov 2024

Tax

VAT

HMRC

Case Reports

Tax | Indoor pool annexe not separate dwelling for £81k MDR

The owners of a substantial Berkshire house have lost an appeal to reclaim stamp duty for multiple dwellings relief (MDR) as property did not qualify

28 Oct 2024

Tax

Property Tax

HMRC

Case Reports

Tax | Solicitor wins £16k VAT dispute after HMRC error

A self-employed solicitor won her VAT penalty appeal due to incorrect advice from an HMRC advisor, as well her bookkeepers providing the wrong information

23 Oct 2024

Tax

VAT

HMRC

Case Reports

Tax | Plan to cut written tax tribunal rulings ‘false economy’

A proposal to reduce the number of written reasons for decisions at the First Tier Tribunal (FTT) is unlikely to save money and threatens open justice

21 Oct 2024

Tax

Consultations

Case Reports

Law and Regulation

Tax | Bathroom access to annexe scuppers £64k MDR claim

The owner of a Purley property has been refused a tax claim for multiple dwellings relief (MDR) as the only access to annexe was through a bathroom  

17 Oct 2024

Tax

Property Tax

Case Reports

Tax | HMRC wins £55k ATED dispute over Belgravia mansion

The owner of a multimillion pound mansion in London has lost a dispute with HMRC over the valuation of a property for annual tax on enveloped dwellings (ATED)

16 Oct 2024

Tax

Property Tax

Case Reports

Tax | What is fallout from PGMOL football referee tax decision?

Now the Supreme Court has dismissed the long-running PGMOL tax case citing mutuality of obligation, Frances Lewis, head of contingent workforce, Osborne Clarke considers the wider implications for employers and workers

14 Oct 2024

Tax

Case Reports

Tax | Takeaway boss excuses to not pay £158k tax ‘not credible’

A takeaway owner who was given anonymity at the tax tribunal must pay his overdue income tax and penalties as judge said litany of excuses ‘not credible’ and behaviour was deliberate

11 Oct 2024

Tax

Case Reports

Tax | Fishing fan wins £70k tax dispute over use of island

The owner of a Hampshire property with trout fishing rights has won a case over a reclaim for non-residential stamp duty with tribunal split on decision

3 Oct 2024

Tax

Property Tax

Case Reports

Tax | Win for CFC tax regime as ruled not state aid

The European Court of Justice (ECJ) has overturned a European Commission decision that UK rules on the taxation of controlled foreign companies (CFCs) was state aid

2 Oct 2024

Tax

Business Tax

International Tax

Case Reports

Tax | £627k tax assessments deemed ‘invalid’ at tribunal

Original HMRC assessments against a taxpayer’s rental income and property development income were considered ‘invalid’ as HMRC created new assessments nine days before the hearing

1 Oct 2024

Tax

Personal Tax

HMRC

Case Reports

Tax | Fishery not eligible for £800k business relief

The executors of the business attempted to claim business relief for inheritance tax reasons but were denied as it was considered ‘a business of holding investments’

25 Sep 2024

Tax

Business Tax

Personal Tax

HMRC

Case Reports

Tax | HMRC assessments invalid after ‘misconstrued’ phone call

There was ‘insufficient evidence’ found by HMRC’s investigating officer leading to an appeal against four years of assessments for nearly £13,000

18 Sep 2024

Tax

HMRC

Case Reports

Tax | TalkTalk loses £10.6m VAT appeal over speedy payments

Telecoms giant TalkTalk has lost a VAT appeal at the Upper Tribunal over speedy payment discount promotion

17 Sep 2024

Tax

VAT

Case Reports

Tax | PGMOL football referees lose £584k tax appeal

The Supreme Court has dismissed an appeal by the Professional Game Match Officials Limited (PGMOL) over a long-running dispute with HMRC over the tax status of referees

16 Sep 2024

Tax

Employment Tax

HMRC

Case Reports