Tax | Homeowner loses £134k SDLT appeal

HMRC has won a First Tier Tribunal (FTT) appeal over a disputed stamp duty land tax (SDLT) bill related to whether the property was residential or mixed-use

6 Sep 2023

Tax

Property Tax

HMRC

Tax Compliance

Case Reports

Tax | NHS supplier loses £10.6m tax relief case

HMRC has won an appeal at the Upper Tribunal against an NHS supplier over a claim for tax relief of £10.6m

5 Sep 2023

Tax

Business Tax

HMRC

Tax Compliance

Case Reports

Tax | Property trust loses £290k tax case

A property trust has lost a case at the Upper Tribunal over the use of a stamp duty land tax avoidance scheme which resulted in a £294,000 tax saving

23 Aug 2023

Tax

Property Tax

HMRC

Tax Compliance

Case Reports

Tax | Property owners lose £63k capital gains tax appeal

A married couple has lost an appeal over a capital gains tax demand issued by HMRC for £63,500 as their tax agent did not understand basics of capital gains tax

16 Aug 2023

Tax

Personal Tax

Property Tax

HMRC

Case Reports

Tax | Property investor loses £45m tax dispute

HMRC has won an appeal at the First Tier Tribunal (FTT) over a corporation tax bill totalling £45m after a company relocated to the Netherlands

14 Aug 2023

Tax

Business Tax

HMRC

Case Reports

Tax | Homeowner loses £83k SDLT appeal

HMRC has won a First Tier Tribunal (FTT) appeal over a disputed stamp duty land tax (SDLT) bill related to whether the property was residential or not

10 Aug 2023

Tax

Property Tax

HMRC

Tax Compliance

Case Reports

Tax | IT company loses £167m diverted profits tax case

The Upper Tribunal has refused an application to force HMRC to disclose reasons for issuing charging notices related to a diverted profits tax bill for £167m

8 Aug 2023

Tax

Business Tax

HMRC

Case Reports

Tax | eBay trader loses £28k tax dispute

An online seller has been ordered to pay £28,408 to HMRC after a tribunal ruled that he had deliberately filed inaccurate tax returns from selling Apple products and cassettes on eBay

7 Aug 2023

Tax

Personal Tax

HMRC

Tax Compliance

Case Reports

Tax | HMRC to appeal Sky commentator £695k IR35 case

Following its defeat over a Sky rugby commentator’s employment status, HMRC is appealing the ruling at the Upper Tribunal

3 Aug 2023

Tax

Employment Tax

Personal Tax

Tax Planning

Case Reports

Tax | Irish based taxpayer loses £3.1m residency tax case

HMRC has won a dispute at the Upper Tribunal about whether a taxpayer was a UK resident for tax purposes, and so was liable to pay £3.1m in tax

2 Aug 2023

Tax

Personal Tax

HMRC

Tax Compliance

Case Reports

Tax | Taxpayer loses £420k case over tax domicile

A taxpayer has been ordered to pay £320,000 to HMRC after a First Tier Tribunal (FTT) ruled that he had failed to establish a domicile of choice in the US

1 Aug 2023

Tax

Personal Tax

HMRC

Tax Compliance

Case Reports

Tax | HMRC loses appeal over luxury hotel £76k VAT bill

The operator of a luxury hotel group has won an appeal at the Upper Tribunal over a dispute with HMRC relating to a VAT bill for £76,000 as VAT on accountancy and legal fees was recoverable

26 Jul 2023

Tax

VAT

HMRC

Tax Compliance

Case Reports

Tax | Bar owner loses £56k tax dispute over late appeal

A director of a bar and restaurant group has lost an appeal over a late filing penalty which was submitted more than a year late

25 Jul 2023

Tax

VAT

HMRC

Case Reports

Tax | Restaurant wins £280k VAT hardship appeal

The First Tier Tribunal (FTT) has granted a restaurant its application for hardship related to a VAT penalty of £280,903, which it could not afford to pay

24 Jul 2023

Tax

VAT

HMRC

Tax Compliance

Case Reports

Tax | Gary Lineker – the return leg in IR35 case

The tribunal ruling in the IR35 Lineker case unusually centred around partnership employment status but what are the wider implications, ask Nick Bustin, employment tax director and Riocard Hoye, senior manager at haysmacintyre

24 Jul 2023

Tax

Employment Tax

Personal Tax

Case Reports