Case Reports

Latest news

Image for ge wins vat dispute over voucher incentive scheme

Tax | GE wins VAT dispute over voucher incentive scheme

The Court of Justice of the European Union (CJEU) has decided that an employee reward scheme that awards vouchers to staff as recognition for good work has a business purpose

30 Nov 2022

Tax

VAT

Case Reports

Image for fiat wins eu30m tax dispute over eu state aid

Tax | Fiat wins €30m tax dispute over EU state aid

Car maker Fiat Chrysler has won a long running court battle with the EU over disputed 30 million euros (£26m) tax bill due to Luxembourg

8 Nov 2022

Tax | VAT updates: November 2022

In our monthy round-up of cases, VAT expert Graham Elliott examines the rulings in Zaman over burden of proof, management fees in Intelligent Money and giant marshmallows in Innovative Bites

1 Nov 2022

Tax

VAT

Case Reports

Image for couple lose ps119k stamp duty appeal

Tax | Couple lose £119k stamp duty appeal

A couple has lost a First Tier Tribunal (FTT) appeal against closure notices issued by HMRC over disputed stamp duty land tax (SDLT) payments

26 Oct 2022

Tax | HMRC wins £900k NHS VAT case at Supreme Court

NHS Lothian Health Board has lost a case at the Supreme Court over a historic claim for £900,000 in VAT which HMRC rejected due to lack of supporting evidence

19 Oct 2022

Tax

VAT

Case Reports

Image for dpas wins ps175m er claim court appeal

Tax | DPAS wins £1.75m ER claim at Court of Appeal

The Court of Appeal has overturned a decision made by the Upper Tribunal allowing a claim for entrepreneurs’ relief worth £1.75m

22 Sep 2022

Tax

HMRC

Case Reports

Image for football club loses ps350k vat appeal

Tax | Football club loses £350K VAT appeal

Premier League Nottingham Football Club has lost a First Tier Tribunal (FTT) appeal over a disputed discovery assessment over a VAT repayment

7 Sep 2022

Tax | Football referees £584k tax case goes to appeal

The Supreme Court has granted the Professional Game Match Officials Limited (PGMOL) leave to appeal over a long-running dispute with HMRC over the tax status of referees

5 Sep 2022

Tax | Director loses £42k appeal over tax penalty

A director of a small group of companies trading in residential care homes and supported living has lost an appeal against a First Tier Tribunal (FTT) decision over income tax

19 Aug 2022

Tax | Accountancy school loses £780k VAT dispute

A London based accountancy school has lost an appeal at tribunal over a disputed VAT bill relating to tuition fees when it went into administration

15 Aug 2022

Tax | Subway franchisee loses appeal over £144k VAT bill

A Subway franchisee has lost an appeal over a dispute with HMRC relating to non payment of VAT at outlets at Lakeside

10 Aug 2022

Tax | HMRC wins case over £20k furlough overpayment

A contract furniture company has lost an appeal over a dispute with HMRC relating to furlough payments to two staff hired just before the pandemic

4 Aug 2022

Tax | VAT updates: August 2022

In this month’s roundup of VAT cases, Graham Elliott examines decisions in Quality Convenience Store and zero VAT rating in Northchurch Homes

1 Aug 2022

Tax

VAT

Case Reports

Image for trustees lose ps17m business property relief claim

Tax | Trustees lose £1.7m business property relief claim

Two trustees have lost a case in the First Tier Tribunal over a dispute about whether a claim for business property relief was allowable after HMRC ruled it out

26 Jul 2022

Tax

Property Tax

Case Reports