Case Reports

Image for kaye adams sees ir35 case sent back lower tribunal decision

Tax | Kaye Adams sees IR35 case sent back to lower tribunal for decision

The Court of Appeal has failed to make a definitive ruling over a disputed IR35 claim over £124,000 of tax from presenter Kaye Adams and has sent it back to a lower tribunal to make the final judgment

27 Apr 2022

Personal Tax

Image for presenter hawksbee loses ps143k ir35 case

Tax | Presenter Hawksbee loses £143k IR35 case

The court has dismissed an appeal from radio presenter Paul Hawksbee against tax assessments totalling £143,000 in long-disputed IR35 case

26 Apr 2022

Personal Tax

Image for risks failing give security vat

Tax | The risks of failing to give security for VAT

The High Court judgment in the Pugsley case is a salutary warning to tax advisors that there is no ‘legitimate expectation’ of independent review into giving security for VAT if offer not properly accepted. David Bloom and Nathaniel Rudolf QC examine the ruling

21 Apr 2022

Image for banned directors ps108k tax appeal rejected

Tax | Banned director’s £108k tax appeal rejected

A banned director’s appeal against a personal liability notice for unpaid tax of £108,059.07 has been rejected

20 Apr 2022

Image for wine company loses ps581k tax appeal

Tax | Wine company loses £581k tax appeal

A wholesale wine importer has lost its appeal for an input tax return of £581,000 with the court ruling that the company should have known its purchases were connected with VAT evasion

19 Apr 2022

Image for building company wins ps38m tax case

Tax | Building company wins £38m tax case

A building company's directors have won a case against a £38.7m tax bill with the court ruling that BDO’s advice for a tax avoidance scheme was 'professional' and the directors had not ‘breached’ their duties

14 Apr 2022

Image for care home owners lose ps8m capital gains tax case

Tax | Care home owners lose £8m capital gains tax case

The court has ruled that two care home owners, who sold their facility, cannot subtract debt payments from the share value and must pay capital gains tax on £8m

13 Apr 2022

Personal Tax

Image for thai restaurateurs ps70k tax appeal rejected

Tax | Thai restaurateur’s £70k tax appeal rejected

A Thai restaurant owner’s appeal against notices and penalties totalling over £69,792 has been rejected with the court ruling that he had undeclared sales through a hidden bank account

12 Apr 2022

Image for gambling companys ps49m tax claim rejected

Tax | Gambling company’s £4.9m tax claim rejected

The tax tribunal has rejected an online gaming company's appeal for a £4.9m refund on a remote gaming duty (RGD) overpayment but ruled that ‘freeplays’ offered by the company can be used for claiming the relief

11 Apr 2022

Image for taxpayer wins ps101m resident tax case

Tax | Taxpayer wins £10.1m resident tax case

A taxpayer has won a £10.1m tax case with the court ruling that he was a resident of South Africa and not the UK

7 Apr 2022

HMRC

Tax | HMRC wins £1.7m VAT repayment case

The Court has ruled that mistakenly paid VAT of £1.7m by the Mayor’s Office for Policing and Crime could not be repaid by HMRC as the police department would be ‘unjustly enriched’

6 Apr 2022

Image for flapjacks are not cakes vat purposes

Tax | Flapjacks are ‘not cakes’ for VAT purposes

The court has ruled that flapjacks cannot be classed as cakes which means they are subject to standard rate VAT and due to this the company is not entitled to credit on input tax

5 Apr 2022

Image for court rejects ps40m tax avoidance claim

Tax | Court rejects £40m tax avoidance claim

The Court has dismissed a £40m claim from 10 investors against a tax barrister QC who advised promoters of failed tax avoidance schemes involving film investments

4 Apr 2022