Case Reports

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Image for accommodation provider wins ps252k toms vat case

Tax | Accommodation provider wins £252k TOMS VAT case

A tribunal has ruled that a supplier of temporary accommodation to business travellers and tourists can apply the Tour Operators Margin Scheme

21 Jul 2023

Image for director loses ps800k appeal over tax ebt loan

Tax | Director loses £800k appeal over tax on EBT loan

The director of a painter and decorating business is liable for a tax bill on a £800,000 loan from an employee benefit trust deemed to be earnings

19 Jul 2023

Image for director loses ps20k vat appeal paid four days late

Tax | Director loses £20k VAT appeal as paid four days late

A director has lost a First Tier Tribunal (FTT) appeal over a VAT default penalty issued by HMRC for £20,000 for a payment that was only four days late

17 Jul 2023

Image for hmrc will only be paid ps4m prezzo tax bill

Tax | HMRC will only be paid £4m of Prezzo tax bill

The High Court has ruled that Prezzo Investco, owner of the Prezzo restaurant chain, can exercise a cram down which means that creditors, including HMRC, will not be paid in full

14 Jul 2023

Image for hmrc loses ps36m company car tax appeal

Tax | HMRC loses £3.6m company car tax appeal

The Upper Tribunal has allowed a joint appeal by two major construction companies for national insurance contributions (NICs) relief totalling £3.6m for the treatment of company car allowances

12 Jul 2023

Image for stolen laptop did not cancel ps10k vat penalty

Tax | Stolen laptop did not cancel £10k VAT penalty

Two directors of a management consultancy have lost an appeal at the First Tier Tribunal (FTT) over VAT penalties totalling £21,400 after its records were stolen abroad

10 Jul 2023

Image for amazon trader wins ps23k vat case

Tax | Amazon trader wins £23k VAT case

An Amazon trader has won an appeal over disputed £23,000 VAT assessments as HMRC should have applied the flat rate scheme

7 Jul 2023

Image for gold trader has pay vat bullion sales

Tax | Gold trader has to pay VAT on bullion sales

The gold trader has lost an appeal at the High Court over whether supplies of gold bullion should be treated as exempt, rather than zero-rated, from VAT

6 Jul 2023

Image for ge financial deemed us resident ps124m tax appeal

Tax | GE Financial deemed US resident in £124m tax appeal

The Upper Tribunal (UT) has ruled that a UK resident company was also a US resident for the purposes of the UK/US double tax treaty which meant it could not claim credit of £124m in foreign tax

4 Jul 2023

Image for court appeal rejects iht avoidance scheme

Tax | Court of Appeal rejects IHT avoidance scheme

The Court of Appeal has dismissed the reversal of an 'entirely artificial' IHT avoidance scheme on the grounds of a mistake

26 Jun 2023

Image for hmrc appeal gary lineker ir35 case

Tax | HMRC to appeal Gary Lineker IR35 case

After losing the argument over Gary Lineker’s employment status, HMRC plans to appeal the ruling at the Upper Tribunal

22 Jun 2023

Image for director loses ps84k vat case

Tax | Director loses £84k VAT case

The First Tier Tribunal (FTT) has ruled that a director did not have a reasonable excuse for not paying an £84k VAT bill on time

22 Jun 2023

Image for architect loses ps10k vat penalty appeal

Tax | Architect loses £10k VAT penalty appeal

An architect has lost a First Tier Tribunal (FTT) appeal against penalties related to false VAT assessments

15 Jun 2023

Image for taxpayer loses ps14m tax case over late payment

Tax | Taxpayer loses £1.4m tax case over late payment

The Court of Appeal has ruled that a taxpayer did not have a reasonable excuse for not paying a £14m tax bill on time and upheld a £1.4m HMRC penalty

13 Jun 2023

Image for accountant loses ps19k cjrs appeal

Tax | Accountant loses £19k CJRS appeal

An accountant has lost an appeal at the First Tier Tribunal (FTT) related to overpayment of Coronavirus Job Retention Scheme (CJRS) payments

12 Jun 2023

Image for plumbing contractor loses ps18k vat appeal

Tax | Plumbing contractor loses £18k VAT appeal

A company director has lost a First Tier Tribunal (FTT) appeal against VAT assessments and penalties for £18,681

8 Jun 2023

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