Case Reports

Latest news

Image for wedding barn loses ps16m inheritance tax dispute

Tax | Wedding barn loses £1.6m inheritance tax dispute

HMRC has won a case related to an inheritance tax bill for £1.6m after rejecting an estate claim for business property tax relief for a wedding venue at a farm

20 Oct 2023

Tax | HMRC loses £540k property tax dispute

A couple who bought a plot of land, demolished the existing property and built a new home, has won an appeal over a £541,821 disputed tax bill at the Upper Tribunal

17 Oct 2023

Tax

Property Tax

Case Reports

Image for target loan administrators lose vat exemption case

Tax | Target loan administrators lose VAT exemption case

The Supreme Court has ruled against a loan administration outsourcer which handles payments for Shawbrook Bank customers and was contesting VAT exemption for transactions

11 Oct 2023

Tax

VAT

Case Reports

Image for hmrc owed ps238m after law firm collapse

Tax | HMRC owed £2.38m after law firm collapse

Conveyancing law firm Alexander Grace Law went bust in June following a winding up petition from HMRC due to a £2.38m unpaid tax bill and further debts of £4.3m

9 Oct 2023

Tax | Construction boss wins £28k VAT appeal

A construction company has won a First Tier Tribunal appeal against a decision by HMRC to reject VAT repayment claims

2 Oct 2023

Tax | Judicial review over £685k NHS Trust VAT dispute allowed

The High Court has ruled in favour of Royal Surrey NHS Foundation Trust in a judicial review over a disputed input tax bill for over £680,000 related to the purchase of radiotherapy machines

2 Oct 2023

Tax

VAT

Case Reports

Image for estate agents loses ps48m vat case

Tax | Estate agents loses £4.8m VAT case

An estate management company has lost a case at the High Court over whether its supplies of accommodation should be treated as exempt from VAT

27 Sep 2023

Tax | Writing provider loses £419k VAT appeal

An essay writing provider has lost a First Tier Tribunal (FTT) appeal in relation to whether its services were required to account for VAT

26 Sep 2023

Tax | IT specialist loses £30k share option relief appeal

An IT specialist has lost a First Tier Tribunal (FTT) appeal after claiming relief for compensation he received for the loss of rights under a stock option scheme provided by his employer

25 Sep 2023

Tax | Bluecrest LLP loses £100m tax appeal

Bluecrest Capital Management LLP has once again lost an appeal over the tax status of members of the partnership due to lack of influence over business

21 Sep 2023

Tax | Essay writing service loses £420k VAT case

An internet based essay and dissertation writing service for students has lost an appeal at the First Tier Tribunal over who is liable for £419,559 in VAT charges for the academic work

20 Sep 2023

Tax

VAT

Case Reports

Image for buyer derelict bungalow loses ps12k stamp duty case

Tax | Buyer of derelict bungalow loses £12k stamp duty case

A director has lost an appeal against a decision by HMRC which refused his claim for a refund on stamp duty land tax, arguing that his property, which was in need of renovation, was suitable as a dwelling

18 Sep 2023

Tax | Gadget trader loses £46k VAT appeal

A Margate director has lost a First Tier Tribunal appeal against a failure to notify penalty related to unpaid VAT on gadget sales via online platforms

15 Sep 2023

Tax | Director loses £80k tax appeal

A director has lost a First Tier Tribunal (FTT) appeal against penalties charged by HMRC for VAT and corporation tax inaccuracies, which totalled £80,666.31

13 Sep 2023