Case Reports

Latest news

Image for ps15m investment non dom deemed taxable

Tax | £1.5m investment from non-dom deemed taxable

A non-domiciled investment banker has lost his appeal against a £675,000 tax bill after investing £1.5m into his company and using director loans for personal expenses

24 Jun 2024

Tax | £110k VAT penalty upheld as fraudulent trading

A scrap metal trader has lost a claim against a personal tax penalty of £110,127.60 as tribunal persuaded he knew his company’s activity was fraudulent

18 Jun 2024

Tax

Case Reports

Image for sales manager faces ps167k tax and penalties deliberate errors

Tax | Sales manager faces £167k tax and penalties for deliberate errors

A Wakefield sales consultant made deliberate mistakes on years of tax returns by under-declaring £560,589.39 in income

17 Jun 2024

Tax

Case Reports

Image for tyre exporter hits skids ps425k vat appeal

Tax | Tyre exporter hits skids in £425k VAT appeal

A ‘serious and significant delay’ in an appeal by a tyre exporting company has been dismissed after tribunal upheld VAT and penalty assessments

14 Jun 2024

Tax

Case Reports

Image for homeowner loses unfair ps705k stamp duty dispute

Tax | Homeowner loses ‘unfair’ £70.5k stamp duty dispute

The owner of a Hornchurch property has lost an appeal over a demand for £70,500 in higher rate stamp duty, claiming HMRC did not consider the 'human element'

13 Jun 2024

Tax

Property Tax

Case Reports

Image for octogenarians ill health satisfies judges ps175k tax appeal

Tax | Octogenarian’s ill health satisfies judges in £175k tax appeal

An 85-year-old businessman has won his appeal against a £120,000 discovery assessment over an incorrect tax return and a £55,000 penalty for deliberate inaccuracy

12 Jun 2024

Tax | KFC franchiser loses side dip ‘conundrum’ VAT case

A KFC franchiser argued that the dipping pots supplied with certain meals should be separately rated for VAT if sold in a meal

11 Jun 2024

Tax | Adrian Chiles loses £1.7m IR35 case on third attempt

In a long-running battle over tax, the Upper Tribunal has thrown out TV presenter Adrian Chiles’ IR35 case, sending it back to First Tier Tribunal

10 Jun 2024

Tax

Case Reports

Image for broker loses ps110k corporate credit card vat appeal

Tax | Broker loses £110k corporate credit card VAT appeal

Upmarket accommodation and hotel broker charging transaction fees on corporate credit card payments has been told the proceeds are not VAT exempt for the second time

6 Jun 2024

Tax | Tribunal quashes HMRC appeal to charge £14m tax penalty

In a blow for HMRC, the Upper Tribunal has struck out a demand to issue a multimillion pound penalty to a taxpayer over failure to comply with information notice

5 Jun 2024

Tax

Case Reports

Image for tech director loses challenge appeal ps590k tax notice

Tax | Tech director loses challenge to appeal £590k tax notice

A director of a technology company has been denied the right to appeal against a £590,000 demand from HMRC for security as the large sum of money ‘posed a risk to the revenue’

4 Jun 2024

Tax | £248 ‘flawed’ late tax penalty appeal allowed

A late penalty applied by HMRC was dismissed at the First Tier Tribunal (FTT) even though the tax was paid 232 days late

3 Jun 2024

Tax | Liquor trader linked with £34.2m VAT scam

A personal liability notice (PLN) for £75,000 was issued to the director of a company selling alcohol to cash and carry outlets for deliberately avoiding VAT

30 May 2024