Case Reports

Image for late appeal eis tax relief results ps16m tax bill

Tax | Late appeal for EIS tax relief results in £1.6m tax bill

An £8m enterprise investment scheme (EIS) disposal relief claim failed after the appellant applied late and only paid £55,000 in income tax on the sale

22 May 2024

Tax | HMRC to appeal £4k child benefit charge tax case

HMRC has announced plans to appeal the Fera ruling on High Income Child Benefit Charge to the Upper Tribunal

21 May 2024

Tax | Oculus feared £1m HMRC fine over failure to file AGG6 form

The High Court has allowed Oculus, which paid contractors through UK umbrella companies, to go ahead with a limited judicial review over a dispute over form AGG6 and a scheme reference number (SRN)

20 May 2024

HMRC

Image for pub owner loses ps700k three year late penalty appeal

Tax | Pub owner loses £700k three-year late penalty appeal

The owner of a pub appealed late because he thought the government and HMRC had shut down through the pandemic

20 May 2024

Image for parasitical hmrc investigation dismissed tribunal

Tax | ‘Parasitical’ HMRC investigation dismissed at tribunal

A £40m dividend payment to companies incorporated in Bermuda and a settlement in Guernsey led HMRC to investigate three company directors

14 May 2024

Tax | HMRC loses £780k director loan tax case

The former director of a luxury hotel and spa faced a £200,000 tax bill and £90,000 penalty for a single tax year over a director’s loan account

13 May 2024

Image for kwik fit loses ps53m intra group loan tax dispute

Tax | Kwik-Fit loses £5.3m intra-group loan tax dispute

In a long-running case over tax payable on intra-group debt, the Court of Appeal has ruled that Kwik-Fit is liable for a tax bill estimated to be £5.3m

9 May 2024

Image for lack detail invoices did not prevent ps15k vat refund

Tax | Lack of detail on invoices did not prevent £15k VAT refund

A London construction company has won an appeal after the First Tier Tribunal ruled that limited information on invoices was not a reason for HMRC to reject VAT claim

9 May 2024

Image for mixed use appeal backfires ps3m buckinghamshire estate

Tax | Mixed use appeal backfires for £3m Buckinghamshire estate

A couple have lost a claim for a £104,000 stamp duty land tax (SDLT) refund as part of their 22-acre property used by ‘troublesome cattle’ was not mixed use

8 May 2024

Tax | Gold investment firm wins £14m VAT penalty dispute

A gold bullion investment firm has won an appeal at the Upper Tribunal over a multimillion pound VAT penalty issued by HMRC for record keeping failures

7 May 2024

Image for cheshire country house owners lose ps603k tax dispute

Tax | Cheshire country house owners lose £603k tax dispute

The buyers of a Georgian country house with extensive grounds have to pay £603,750 in higher rate stamp duty on the transaction as the property is purely residential

1 May 2024

Property Tax

Image for walkers appeal vat ruling poppadoms

Tax | Walkers to appeal VAT ruling on poppadoms

Crisp giant Walkers plans to appeal tribunal decision on VAT status of Sensations Poppadoms

30 Apr 2024