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Image for protein bars are not cakes rules tribunal

Tax | Protein bars are not cakes, rules tribunal

Nutrition bar maker, DuelFuel appealed to the tax tribunal after HMRC said its protein bars could not classified as zero-rated as they not cakes

8 Feb 2024

Tax

VAT

Case Reports

Image for taxpayer fined filing tax returns 500 days late

Tax | Taxpayer fined for filing tax returns 500 days late

A taxpayer has lost an appeal related to a demand for £1,400 in penalties for late income tax self assessment forms which were filed years late

7 Feb 2024

Tax | Hippodrome Casino loses £447k VAT case

The Upper Tribunal has rejected Hippodrome Casino’s VAT appeal to treat free food and drink handed out to gamblers as non-taxable supplies for gaming

5 Feb 2024

Tax | Appellant allowed anonymity in tax dispute

An unnamed taxpayer has been granted the right to remain anonymous at an appeal over a dispute with HMRC for tax relief related to a ‘challenged arrangement’

31 Jan 2024

Tax

HMRC

Case Reports

Image for tunnel did not make mansion eligible ps19m tax relief

Tax | Tunnel did not make mansion eligible for £1.9m tax relief

An empty mansion in Hampstead bought by property developers did not qualify as ‘mixed use’ for SDLT purposes due to railway staff accessing a tunnel on the site

29 Jan 2024

Tax

Property Tax

Case Reports

Image for self professed tax expert loses ps17m tax dispute

Tax | ‘Self-professed tax expert’ loses £1.7m tax dispute

Laurence Onwufuju, a director of over 45 companies across the country, most of which are dissolved, has lost an appeal against a £1.7m tax bill

26 Jan 2024

Tax | Easyway Umbrella company loses judicial review claim

A Hertfordshire umbrella company has lost an attempt to force HMRC to remove details of a tax avoidance scheme from their name and shame list published under a section 86 notice

26 Jan 2024

Tax

HMRC

Case Reports

Image for property owner did not qualify ps43k ppr tax relief

Tax | Property owner did not qualify for £43k PPR tax relief

A London taxpayer has lost a dispute with HMRC after making a wrongful claim for £43,000 in principal private residence relief after failing to prove he lived in a property

23 Jan 2024

Tax

Property Tax

Case Reports

Image for hicbc not paid part due ignorance law

Tax | HICBC not paid in part due to ignorance of law

A higher rate taxpayer has part won an appeal at the First Tier Tribunal over penalties and payments related to High Income Child Benefit Charge stretching back seven years

19 Jan 2024

Tax | Walkers loses VAT appeal over Sensations Poppadoms

Crisp giant Walkers must pay VAT on its range of Sensations Poppadom snacks after losing an appeal at the First Tier Tribunal

18 Jan 2024

Tax | Dolphin Drilling loses £12.8m legacy tax case

HMRC has won a case at the Court of Appeal against offshore oil company Dolphin Drilling for £12.8m in tax

17 Jan 2024

Tax | Freemasons lose £2.8m VAT case

The oldest Grand Lodge of Freemasons in the world has lost an appeal for VAT refunds of £2.83m for charges on membership fees as primary aim was not philanthropic

3 Jan 2024

Tax | Property owners used avoidance scheme to cut tax bill

An Upper Tribunal has ruled that the buyers of seven properties purchased as far back as 2010 were liable for SDLT as they had used a tax avoidance scheme

2 Jan 2024

Tax

Property Tax

Case Reports

Tax | You can’t rely on AI

The tax tribunal has encountered artificial intelligence (AI) and it didn’t like what it saw, explains Paul Robbins, associate director for tax at Croner-i

18 Dec 2023

Tax

Tax Planning

Case Reports