Tax | Sky Sports presenter Barry Cowan loses late IR35 appeal

Former tennis player and commentator Barry Cowan has lost second IR35 hearing with judge describing accountant's correspondence with HMRC as 'somewhat belligerent'

2 Aug 2024

Tax

Personal Tax

Case Reports

Tax | Lycamobile faces £51m VAT bill over bundled charges

The First Tier Tribunal has ruled that mobile phone operator Lycamobile does owe up to £51m in VAT on plan bundles in long-running dispute

26 Jul 2024

Tax

VAT

HMRC

Tax Compliance

Case Reports

Tax | HMRC downplayed AI to reject R&D claim

A tax relief claim appeal has been allowed because it did ‘constitute of research and development’ after HMRC showed a ‘lack of understanding’

23 Jul 2024

Tax

Business Tax

HMRC

Case Reports

Tax | GE loses ‘ridiculous’ £189m double tax relief dispute

The Court of Appeal has ruled in favour of HMRC over a historic dispute with GE Financial Investments over a disputed claim for £189m in double tax relief

19 Jul 2024

Tax

Case Reports

Tax | Taxpayer must disclose all offshore bank details to HMRC

A director has been given some leeway at a tax tribunal after judge ruled that HMRC could not ‘conduct an on-the-spot enquiry’

18 Jul 2024

Tax

Personal Tax

HMRC

Case Reports

Tax | Collagen drink supplier loses £1.3m VAT case

A collagen drink product is not ‘food of a kind used for human consumption’ and therefore not exempt for VAT purposes

17 Jul 2024

Tax

Business Tax

VAT

HMRC

Case Reports

Tax | Taxpayer loses ‘absurd’ claim for £400m against HMRC and CPS

The High Court has dismissed a claim by a businessman for reimbursement of costs and malicious prosecution related to a trial over charges of tax evasion

16 Jul 2024

Tax

HMRC

Case Reports

Tax | Henley property owners win £330k tax case

A couple who bought a seven-bedroom house in Henley on Thames has won their mixed-use stamp duty land tax (SDLT) appeal at the Upper Tribunal

12 Jul 2024

Tax

Property Tax

HMRC

Tax Compliance

Case Reports

Tax | HMRC loses £47k tax dispute with Devon manor owner

The owner of a 16th-century Grade II listed manor house has beaten HMRC at tribunal over a bill for £47k in extra stamp duty in a 'highly marginal' decision

5 Jul 2024

Tax

Case Reports

Tax | HICBC appeal part allowed due to ‘ignorance of law’

A high income child benefit charge (HICBC) appeal was allowed in part due to the appellant’s ‘ignorance of the law’ and HMRC bringing the assessments out of time

3 Jul 2024

Tax

Personal Tax

HMRC

Tax Compliance

Case Reports

Tax | Construction boss loses £550k tax appeal as ‘deliberate fraud’

False invoices issued by a convicted money launderer led to the rejection of a £552,000 deduction of input tax at tribunal

2 Jul 2024

Tax

Business Tax

Personal Tax

HMRC

Tax Compliance

Case Reports

Law and Regulation

Tax | Lawyers cleared in Panama Papers trial

The Panama Court has acquitted the defendants in the trial over allegations of money laundering related to the Panama Paper tax disclosures

1 Jul 2024

Tax

Tax Planning

Case Reports

Tax | Restaurant owner has £39k Covid furlough payments reversed

15 Coronavirus Job Retention Scheme (CJRS) claims have been clawed back by HMRC because the staff were not registered correctly under PAYE in time

28 Jun 2024

Tax

Business Tax

HMRC

Tax Compliance

Case Reports

Tax | CGT penalty warning for one-off transactions

With speculation that there may be changes to capital gains tax (CGT) rates in the future, some may be considering accelerating a transaction or disposal 

27 Jun 2024

Tax

Business Tax

Property Tax

HMRC

Tax Compliance

Case Reports

Tax | Hotel la Tour, share transactions and input tax: where are we now?

The Court of Appeal decision in the Hotel La Tour VAT case is controversial, raising questions about the treatment of recovery of input tax on share transactions but surely it will be appealed, says Sarah Kay CTA, lead technical writer at Croner-i

26 Jun 2024

Tax

VAT

Case Reports